Law: Income Tax Ordinance, 1979

Section: 65

Income Tax Ordinance (XXXI of 1979)---S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.11---Additional assessment- --Controversy was as to whether the proceedings under S. 65 of the Income Tax Ordinance, 1979 could be initiated in the assessee's case---Both the parties agreed that the case might be fixed for hearing before the Assessing Officer---Federal Tax Ombudsman directed that Assessing Officer to hear the case on 15-2-2002 and afford, full opportunity to the petitioner of being heard and pronounce the order by dealing with all the contentions raised in the reply to the notice dated 6-3-2002 and such other contentions which may be raised during hearing orally or in writing and order be a speaking order that order be passed within two weeks of the hearing and copy of the order be supplied to the Secretariat of Federal Tax Ombudsman and the petitioner within one week of the date of order. 1997 PTD 1143 and 2000 PTD 2193 ref. DECISION/FINDINGS This is a complaint filed by the petitioner in which it has challenged the action taken by the Department under section 65 of the Income Tax Ordinance. The Department had first issued notice dated 1-3-2001 and 2-5-2001 under section 65 without prior approval of IAC. However, the department again issued a notice dated 16-5-2001 with the prior approval of IAC. Mr. Saadat Farooq Ahmed has produced a file to show that the prior approval had been obtained on 16-5-2001. It was challenged by the petitioner in the High Court of Lahore in Writ Petition No.9522 of 2001 but it was dismissed with the remarks that the petitioner should avail the departmental remedy under the statute. Mr. Saadat Farooq Ahmed states that IAC was filed by the petitioner but it was withdrawn. 2. Alongwith the complaint the learned counsel for the petitioner had filed an application under section 33 of the Establishment of the Federal Tax Ombudsman Ordinance, 2000. A meeting was called and both the parties have appeared. After discussion it seems that there is no possibility to resolve the dispute under section 33. The main complaint was, therefore, considered. 3. Dr. Ilyas Zafar the learned counsel for the petitioner…

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