Law: Income Tax Ordinance, 1979

Section: 85,138

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(ii),9

Income Tax Ordinance (XXXI of 1979)---Ss. 85 & 138---C.B.R, Circular Letter C. No.7(2)Dt. 14/94, dated 24-­1-1994-- Establishment of Office of Federal Tax Ombudsman. Ordinance (XXXV of 2000), Ss. 9. & 2(3)(ii)---Demand notice ---Assessee had died and assessment of entire property income was made in the hands of one legal heir/complainant and tax was demanded from him ---Validity--­Assessment had been framed in a very careless and casual manner---Assessment order served on the complainant did not bear any date, while the demand notice was served on the complainant alongwith the assessment orders---Recovery notice was served before the service of demand notice---Assessment framed foisting the entire liability of the estate of the deceased on the complainant was illegal---All the legal heirs of the original assessee should have been brought on record and demand notice under S.85 of the Income Tax Ordinance, 1979 should have been served after completion of assessment proceedings on the heirs before the issuance of the recovery certificate---Federal Tax Ombudsman recommended that the Commissioner Income Tax should cancel the illegal assessment creating an illegal demand on the complainant in exercise of powers vested in him under S.138 of the Income Tax Ordinance, 1979; if the limitation period permits, reassessment proceedings should be initiated in accordance with law on all the legal heirs according to their respective shares in inheritance of property and that disciplinary proceedings may be initiated under the Efficiency and Discipline Rules, 1973 against Assessing Officer for his acts of omission and commission who had little regard for the instructions issued by the Central Board of Revenue vide Circular C. No.7(2)(Dt 14/94, dated 24-1-1994. Begum Nusrat Bhutto v. Income-tax Officer 1981 SCMR 1192 and Syed Ghulam Abbas Shah v. Income-tax Officer, Mirpur 1985 CLC 1581 rel. DECISION/FINDINGS This complaint filed by Mr. Faqir Muhammad Nasir of Lakky Marwat City calls in question the manner in which a combined assessment order for the three years 1998-99 to 2000-2001 was framed which smacks of neglect, incompetency and inefficiency in the discharge of…

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