Law: Income Tax Ordinance, 2001

Section: 122(5A)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10,11

Law: Income Tax Ordinance, 1979

Section: 61,62

[Income Tax Ordinance (XLIX of 2001)]......Section 122(5-A)...Income Tax Ordinance (XXXI of 1979), Ss. 61 & 62...Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.10 & 11...Amendment of assessment...Complainant had alleged that return filed for the assessment year 2001-2002 under the Self-Assessment Scheme based on C.B.R. Circular dated 18-6-2001 was wrongly processed under normal proceedings taken up under Ss.61 & 62 of (repealed) Income Tax Ordinance, 1979-- -Subsequently amendment in assessment already finalized under S.62 under the repealed Ordinance was made under the provisions of S.122(5-A) of Income Tax Ordinance, 20017--Both the orders under S.62 of the repealed Ordinance, 1979 and S.122(5-A) of Income Tax Ordinance, 2001 were alleged to. be wrong and illegal...Assessee's authorized representative had contended that the return should have been processed under Self-Assessment Scheme, but Assessing Officer had wrongly issued notice under S.61 of repealed Ordinance, 1979...Representative had further pointed out that notice under S.62 of repealed Ordinance, 1979 for the assessment year 2001-2002 was also wrong and illegal...Additional Commissioner issued notice to amend order under S.62 of repealed Ordinance, 1979 by invoking the provisions of S.122(5- A) of Income Tax Ordinance, 2001...Additional Commissioner processed the return and enhanced income raising tax demand...Validity...For amendment in assessment, relating to any assessment year prior to tax year 2003, the provisions of S.65 or S.66-A of the repealed Income- Tax Ordinance, 1979 could be invoked...Action taken under S.122(5-A) of Income Tax Ordinance, 2001 was not sustainable...Even on the basis of fact, action under S.122(5-A) of Income ,Tax Ordinance, 2001 was not warranted as statement of accounts furnished with the return did not show any head of expenses with regard to wages and electricity in the trading account/manufacturing account, but those heads were mentioned in the pro forma in the Profit and Loss Account...Maladministration, having been established, it was recommended that Revenue Division could direct the FBR to cancel the order of…

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