Law: Income Tax Ordinance, 1979

Section: 96

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)-----S. 96---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Inordinate delay for issuance of determined refund on the pretext that credit claimed in returns for tax withheld at source was not verifiable from record and such verification was under process and as soon as credits were verified from Data Processing Centre the assessment orders would be rectified and refunds so determined would be issued---Validity---Maladministration on account of inordinate delay in issuing refund was proved---No valid reason was given for withholding the said -refund--¬Maladministration was also proved for deliberate inaction to verify the tax credit claimed on account of withholding of tax---Verification of tax credits claimed on account of taxes withheld, was lingering on despite the directions of the President of Pakistan to implement the recommendation made by the Federal Tax Ombudsman in special report submitted to the President on "Accounting of Income Tax collection"¬ Federal Tax Ombudsman recommended that the Commissioner, Companies should ensure that the determined refunds are issued forthwith and the Member Income Tax, Central Board of Revenue to submit a report on implementation of recommendations made in the special report on accounting of income-tax collection. DECISION/FINDINGS Maladministration is alleged on the part of Taxation Officer, Circle-A-4, Companies-III, Karachi for causing inordinate delay. in issuing refunds of Rs. 212,251 determined for the assessment year 2000-2001 on 13th March, 2001 which is subject-matter of Complaint No.1110-K of 2003. Further maladministration is alleged on the part of the same officer for failing to allow credit claimed on account of tax withheld amounting to Rs.368,672 and Rs.176,388 in assessment year 2001-2002 and 2002-2003 which are subject-matter of Complaints No.1111-K/2003 and 1112-K/2003 respectively. All these three complaints are disposed off by this decision. 2. Briefly the facts are that the assessment for the assessment year 2000-2001 was made on .13th March; 2001 determining a refund of Rs.212,251 which was duly intimated to the…

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