Law: Income Tax Ordinance, 2001

Section: 120,120(1),114,114(1),122,122(9),170,177

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

(a) Income fax Ordinance (XLIX of 2001)----Ss.170, 177, 114(1) & 120(1)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Return was riled under S. 114(1) of the Income Tax Ordinance, 2001 and assessment in respect of such return was deemed to have been finalized under S.120(1) of the Income Tax Ordinance, 1979---Complainant/ assessee was entitled to a tax refund in consequence of such assessment and an application as prescribed by law was duly attached with the return---Department contended that complainant's case fell within the parameters determined for selection for audit under S.177 of the Income Tax Ordinance, 2001 as the refund claimed exceeded Rs.100,000---Refund could not be issued on account of selection of the case for audit and it was to be issued if found due after the audit is finalized---Validity---Commissioner could have no reason to believe that the income declared by the complainant/assessee was not the true income merely because the complainant/assessee had claimed a refund of over Rs.100,000---In principle, there was no reason for withholding the refund claimed by the complainant/assessee through an application under S.170 of the Income Tax Ordinance, 2001 and the failure to issue the refund was an act of maladministration---In however, any verification of the payments/deductions claimed was still pending the verification may be carried out expeditiously before the issuance of refund---Federal Tax Ombudsman recommended that the refund for the tax year 2003 as claimed by the complainant be issued to it and if verification of tax payments/deductions is required, it be carried out expeditiously. Complaint No.363 of 2004 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss.177 & 170---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Audit---Refund---Reason that refund could not be paid because audit was to be conducted under S.177 of the Income Tax Ordinance, 2001 was not tenable in the light of provisions of S.177 of the Income Tax Ordinance, 2001. (c) Income Tax Ordinance (XLIX of 2001)--- ----Ss.170, 177 & 122---Establishment of Office of Federal Tax…

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