Law: Income Tax Ordinance, 1979

Section: 56,62,65,13(1)(aa),111,116

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 122

Law: Civil Procedure Code (V of 1908)

Section: Rr.17,20

Income Tax Ordinance (XXXI of 1979)-----Ss. 56, 62, 65, 13(1)(aa), 111 & 116---Finance Ordinance (XXI of 2000)---Civil Procedure Code (V of 1908), O.V, Rr.17 & 20--¬Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Notice for furnishing return of total income---Service by affixture---Addition under S.13(1)(aa) of the Income Tax Ordinance; 1979 being income front sale, purchase of vehicles---Denial of service of notice---Validity---Assessment was completed without proper service of statutory notices on the complainant--Prima facie maladministration was committed by the Assessing. Officer---Preliminary objection raised was overruled as maladmnistration was established and the Federal Tax Ombudsman had jurisdiction to investigate the matter---Federal Tax Ombudsman recommended that the Commissioner concerned be asked to remand the case under S.122 of the, Income Tax Ordinance, 2001 to the Taxation Officer for refraining the assessment for the year 1994-95 after proper service of statutory notices. FINDINGS/DECISION Mr. Abdul Karim the complainant is aggrieved by the assessment made for the year 1994-95 by the Assistant Commissioner of Income Tax, Circle C-21, Zone-C, Karachi :on an income of Rs.13,00,000. His other grievance is issuance of notice under section 116 of the repealed Income Tax Ordinance, 1979 for default of section 56 and concealment of income liable to penalty under section 111 of the repealed Ordinance. It is stated that the complainant was a labourer in the old Sabzi Mandi, University Road, Karachi and moved to his home village when the Sabzi Mandi was shifted from the University Road. 2. He has also stated that out of sale proceeds of vehicles in earlier years, he purchased Toyota Hilux No.KE-3160 on 16-6-1993 for a total consideration of Rs.2,75,000 which, was, subsequently sold to Mr. Ashraf for Rs.2,90,000. The complainant thereafter purchased Suzuki Pick up No.KE-4863 on 28-11-1993 for Rs. 1,05,000 out of sale proceeds of the vehicle sold earlier: This was also sold later on for Rs.1,12,000 -to Mr. Abdul Razzak. The complainant purchased Mazda loading Van No.JX-6009 on 7-7-1993 for a consideration of…

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