Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),62,134(3),138,156

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Income Tax Ordinance (XXXI of 1979)---Ss. 13(1)(aa), 62, 134(3), 138 & 156---Establishment of office of Federal Tax Ombusman Ordinance (XXXV of 2000), S.9---Addition was made in the hands of members of the A.O.P. in violation of the directions of the First Appellate Authority and Tribunal's order and it was categorically stated that the order of Tribunal had not been received by the Department whereas it was actually received as borne out by the receipt and Dispatch Register---Validity---Fact remained that the order of the Tribunal was received by the Commissioner and yet in flagrant violation of law, the Assessing Officer passed order .under S.62 in the case of five members of the A. O. P. ---Department submitted before the office of the Federal Tax Ombudsman that the order of the Tribunal was not received which made the matter even worse---Federal Tax Ombudsman recommended that Chairman, Central Board of Revenue should order an inquiry under Efficiency and Discipline Rules, 1973 against the person responsible, who passed the order under S.62 without complying with the directions given by the Tribunal; the Director ­General Inspection (Direct Taxes), Central Board of Revenue, to hold an inquiry as to whether the Commissioner Income-tax at the relevant time failed to have the order of the Tribunal forwarded to the circle concerned, and if it was duly forwarded and received by the Assessing Officer, in addition to the copy of the order given to him by. the complainant by hand as-deposed in the affidavit that only compounded the gravity of the maladministration, those found responsible may be proceeded against under the Efficiency and Discipline Rules, 1973 and the Zonal Commissioner, in exercise of revisional powers under S.138 of the Income Tax Ordinance, 1979 to suo motu cancel the order passed by the Assessing Officer in the case of the members of the A.O.P. and direct the Assessing Officer to complete assessments in the light of the orders given by the Income-tax Appellate Tribunal after affording a reasonable opportunity of being heard to the assessees. DECISION/FINDINGS The petitioners in this complaint are members of the A.O.P. being the owners of…

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