Law: Income Tax Ordinance, 2001

Section: 114,237,55,118(3)

Law: Income Tax Rules, 2002

Section: 34(2),34,35,36,39

S.R.O. No 861(I) /2003, dated 01-09-2003 -- Return of income -- Late issuance of S.R.O. -- Non-availability of return forms -- Short time for filing returns -- Complaint against -- Extension of time -- Prayer for -- Whether there was no time gap wherein form of return was not in existence -- Held yes -- Whether no demand for general extension upto 31-12-2003 was received in C.B.R. from general public or from any trade body or Chamber of Commerce etc. -- Held yes -- Whether if tax payers are required to file or furnish particulars, documents or information sufficiently reasonable time should be granted -- Held yes -- DESICION/FINDINGS These five complaints have been filed expressing the grievance that the S.R.O. 861(l) /2003 dated 01-09-2003 regarding income tax return/wealth statement was issued very late i.e. 62 days after the closing of accounting period i.e. 30-06-2003, hence the taxpayers did not get enough time to prepare and file the returns due on 30-09-2003. The complainants have requested that the time for filing of return be extended to 31-12-2003. The complainants have also raised legal issues alleging maladministration on the part of the CBR in issuing various SROs from time to time on the subject. Since the issues raised are common in all the five complaints they are taken up together for disposal. 2. It is stated by the complainants that the Central Board of Revenue (CBR) was empowered u/s 237 of the Income Tax Ordinance 2001 to frame rules and the power to frame such rule shall be, except on the first occasion of the exercise thereof, subject to the condition of previous publication. Subsection 4 provides that where rules made adversely affect a person; are of a transitional nature and are made within 12 months after the commencement of the Ordinance, these may provide that they shall take effect from the date on which the Ordinance comes into force or a later date. 3. It is stated that initially Income Tax Rules 2002 were made under S.R.O. 428(l) /2002 on 01-07-2002 but no specimen of Income Tax return was included in the schedule to these Rules and reference was made to Return Forms provided under the old Income Tax Rules, 1982. The…

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