Law: Income Tax Ordinance, 1979

Section: 54,55,55(2)(3),59,34,35,36,37,38,50,53,2

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9,9(2)(b)

Income Tax Ordinance (XXXI of 1979)--Ss.55(2)(3), 54 & 59---C.B.R. Circular C.No.7(7)S.Asst./2001, dated 8-2-2001--- Self-Assessment Scheme for the year 2000-2001---Due date of filing the return---Self-Assessment Scheme framed and promulgated under S.59, Income Tax Ordinance, 1979 is subject to the provisions of the Income Tax Ordinance, 1979 for filing return and assessment---Return filed under Self-Assessment Scheme during the extended period granted by the D.C.I.T. could not be excluded from the Self-Assessment Scheme---Such extended date shall be the "due date" for filing the return and such return was eligible and qualified for acceptance under the Self-Assessment Scheme--­Instructions issued by the C.B.R. vide No. C.No.7(7)S.Asst./2001, dated 8-2-2001 to the effect that returns filed during the extended period granted by the D.C.I.T. were not eligible for Self-Assessment Scheme being in conflict with the provisions of the Income Tax Ordinance, 1979, curtailing the exercise of judicial and quasi-judicial discretion, were neither just nor legal and thus were not binding and enforceable---Principles---Federal Tax Ombudsman directed that the Central Board of Revenue should with-draw the Circular/Instruction Letter bearing No. C. No.7(7)S.Asst./2001, dated 8-2-2001; that all actions taken in pursuance of said Circular/Letter, dated 8-2-2001 be withdrawn and where necessary rectification order be passed; that all returns filed during the extended period granted by D.C.I.T. which otherwise were eligible under the Self-Assessment Scheme, be considered and assessed under the Self-Assessment Scheme and that compliance to be reported within thirty days of the receipt of the order. The Self-Assessment Scheme for the assessment year 2000-2001 was made on 11th September, 2000 under section 59 of the Income Tax Ordinance, 1979. According to clause 1 of the Self-Assessment Scheme, it applies to returns of income filed under section 55 of the Ordinance for the assessment year 2000-2001. Clause 2 specifies the conditions under which returns shall qualify for acceptance under the Scheme. Clause 4 specifies returns which are not eligible under Self-Assessment Scheme.…

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