Law: Income Tax Ordinance, 2001

Section: 122,122(5A),122(9)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3),2(3)(1)

(a) Income Tax Ordinance (XLIX of 2001)----S.122(5A)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (I of 2003)---C.B.R. Letter C.No.4 (530) TO-I/2002 dated 22-03-2004---CBR Letter C.No.3 (12) IT-Jud/04 dated 24-4-2004---C.B.R. Circular No.1 (48)/11-1-1979 dated 17-2-1981---S.R.O. 663(I)/2002 dated 14-9-2002---S.R.O. 608(I)/ 2003' dated 24-6-2003---Amendment of assessment---Initiation of proceedings by the Inspecting Additional Commissioner by invoking jurisdiction under S.122(5A) of the Income Tax Ordinance, 2001 for the assessment year 2001-2002---Validity---Proceedings were initiated under S.122(5A) of the Income Tax Ordinance, 2001 on 10-3-2004 for the assessment year 2001-2002---Assessment for the said year was made on 5-12-2002 after subsection (5A) was added to S.122 of the Income Tax Ordinance, 2001 through S.R.O. 663(I)/2002 dated 14-9-2002 which was rescinded by S.R.O. 608(I)/2003 dated 24-6-2003---No notice under S.122(5A) of the Income Tax Ordinance, 2001 could be issued on 13-3-2004 invoking already rescinded provisions---Substituted subsection (5A) in S.122 of the Income Tax Ordinance, 2001 was effective from 1-7-2003; hence inapplicable to a matter decided and closed prior to enactment of Finance Act, 2003---Alleged maladministration, on account of initiating a process which was contrary to the principles of law enunciated in the binding decision of High Court was proved---Department had no jurisdiction under S.122 of the Income Tax Ordinance, 2001 on 10-3-2004 to issue a notice under S.122(9) of the Income Tax Ordinance, 2001 to amend the assessment order that was either deemed to had been passed on 30-6-2002 or in any case on 5-12-2002---Process fell under the inclusive definition. of mal-administration---Federal Tax Ombudsman recommended that the Member Income Tax, Central Board of Revenue ensures that the principles of law enunciated in the binding decision of High Court in which Central Board of Revenue Circular had been cited with approval is conveyed through another Circular to all field officers so as to save both the time and effort of the officers and unnecessary harassment to the…

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