Law: Income Tax Ordinance, 1979

Section: FirstSched

Income Tax Ordinance (XXXI of 1979)-------First Sched., Part I, Para. (A), proviso (b)(iv)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9--­Senior citizen rebate---Income declared at Rs.5,000 was assessed at Rs.85,000 which was reduced by the First Appellate Authority at Rs.65,000---Federal Tax Ombudsman recommended that complainant was entitled to the senior citizen rebate admissible in the First Sched., Part 1, para. (A) proviso (b)(iv) of the Income Tax Ordinance, 1 979 which may be allowed on furnishing of requisite evidence---Inspecting Additional Commissioner agreed to take necessary action to ;Aow rebate admissible to the assessee under the law. DECISION/FINDINGS Complainant Mr. Hidayat Ullah Kiryana is a shopkeeper, .who has claimed that he is running a small Kiryana Store located in an area where income earned is very low. It is alleged that his monthly income is about Rs.300 to 400 only, which is earned solely from this shop. It was further submitted that he is a senior citizen of 65 years and is not maintaining good health. For the assessment year 1999-2000 annual income of less than Rs.40,000 was declared. It is alleged that the Income-tax Officer Narowal summoned the complainant through a notice and asked for sources of investment and other details. In response, it was requested by the complainant that a responsible authorized person be deputed to verify the declared version, but the request was ignored and the Assessing Officer arbitrarily estimated annual income as Rs.80,000 and levied Rs.2,500 as income-tax. 2. The complainant filed an appeal against the said order before the Commissioner of Income-tax/Wealth Tax, Sialkot with the request to hold an inquiry by an authorized and honest person to verify his claim. It is alleged that this request remained unheeded and income was reduced only to Rs.65,000 and tax demand of Rs.2,200 was created as revised tax. 3. On the date of hearing 11-2-2002 the complainant was absent, and Mr. Imtiaz…

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