Law: Income Tax Ordinance, 1979

Section: 65

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XXXI of 1979)---S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Additional assessment---Roving and fishing enquiries---Law does not permit making roving and fishing enquiries for reopening the assessment under S.65 of the Income Tax Ordinance, 1979---Issuance of show-cause notice without prior approval of Inspecting Additional Commissioner was not legally maintainable. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Additional assessment---Purchase of property---Sale agreement was executed in the relevant assessment year 1994-95---Property was transferred in the name of .assessee in the assessment year 1997-98---Reopening of assessment year 1996-97 on the basis of such purchase of property---Validity---Sale agreement was executed on- 5-1-1994 which was relevant for the assessment year 1994-95---Property was transferred in the name of assessee in October, 1996 which related to assessment year 1997-98---No legal justification for reopening the assessment for the assessment year 1996-97---Facts had clearly established maladministration---Federal Tax Ombudsman recommended that notice under S.65 of the Income Tax Ordinance, 1979 issued on 1-4-2002 for the assessment year 1996-97 be withdrawn forthwith and appropriate action be taken strictly in accordance with law for the relevant year. FINDINGS/ORDERS The complainant, Mr. Muhammad Zafar Iqbal proprietor Messrs Sheikh Corporation, is an existing assessee of Circle-06, Multan on National Tax No.04-06-0827895. The main allegation of the complainant is against the reopening of the assessment for the year 1996-97 unlawfully under section 65 of the repealed Income Tax Ordinance, 1979. The facts of the case are briefly stated as under: -- (i) The complainant is an existing income tax assessee since assessment year 1988-89. The return of income for the assessment year 1996-97 was filed under the Broad Based Self Assessment Scheme, and was accepted under section 59 of the repealed Income Tax Ordinance, 1979. The complainant purchased 1/2 share in Commercial Property…

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