Law: Income Tax Ordinance, 1979

Section: 13,13(1)(d),66,66(1)(c)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

Income Tax Ordinance (XXXI of 1979)----Ss.66(1)(c) & 13(1)(d)---Establishment. of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Limitation for assessment in certain cases---Assessments were set aside with the directions to obtain proper evidence regarding ownership of the shop and business---Addition under S.13(1)(d) of the Income Tax Ordinance, 1979 was also set aside---No re-assessment order was available on record---Demand notice was never served and the signatures in acknowledgement of receipt of demand notice were in fact fabricated on the direction of the concerned Record-keeper---No record in the regular Demand and Collection Register of the re-assessments statedly framed---DCR numbers given' on the order were admittedly did not exist in the circle DCR---Assessee contended that. no re-assessment proceedings had been conducted and recovery notice had no legal basis ---Assessing Officer contended that the re-assessment order was not placed on record earlier due to inadvertence---Validity---Record-keeper/UDC reported that no -such re-assessment order existed on the assessment record---Naib Qasid also admitted in writing that he had himself signed the demand notice (in acknowledgement of its service) when asked to do so by the Record- keeper---Such was a blatant case of manipulation and tampering with records---No re-assessment was actually made in the name of assessee and an unsuccessful attempt had been made to make it appear that an order of re-assessment had been passed before the expiry of limitation---When in fact no such order had been passed, recovery notice issued regarding tax demand had no legal basis---Matter was obviously covered by the definition of "maladministration"---Federal Tax Ombudsman recommended that no re-assessment be considered to have been made in `the case after the setting aside the assessments for the years 1998-99 to 2000-2001 by the Appellate Additional Commissioner in the case; no action for recovery of any tax based on the so-called re-assessments for the said years be taken; enquiry be made by the Enquiry Wing of the Central Board of Revenue regarding the circumstances in .which a combined…

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