Law: Income Tax Ordinance, 2001

Section: 114(6),122,122(9),170(4)

Law: Income Tax Ordinance, 1979

Section: 50(7A),62,143B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(2)(b),11

Income Tax Ordinance (XLIX of 2001)----Ss. 114(6), 122 & 170(4)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9 & 11---Summary rejection of revised return and refund application without notice to and hearing complainant---Validity---Such rejection was violative of provisions of Ss.122(9), 170(4) of Income Tax Ordinance, 2001---Assessing Officer had committed maladministration as his order was perverse, arbitrary, unreasonable, unjust, biased and oppressive---No appeal was provided against impugned order, which did not relate to plain assessment---Federal Tax Ombudsman recommended to C.B.R. to direct concerned officer to decide refund claim strictly on merit within specified time after providing opportunity of hearing to complainant. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant an individual derives income from export of rice and is an existing income tax assessee of Circle-08, Zone-C, Karachi on National Tax Number 11-08-0913635-5. 2. The complainant is aggrieved by the rejection of his revised return and refund application relating to the assessment year 2002-2003. The facts of the case are briefly stated as under:- 3. The complainant filed statement under section 143-B for the year 2002-2003 on account of export proceeds along with normal return declaring Nil income. The complainant claimed refund of Rs.11,98,024 in respect of the tax deduction made under section 50(7A) of the repealed Income Tax Ordinance 1979 by Messrs PASSCO on purchase of rice through public auction. The assessment was finalized under section 62 of the repealed Ordinance at Nil income and creating a refund of Rs.11,98,024. 4. The complainant thereafter filed a revised return of income under section 114(6) of the Income Tax Ordinance, 2001 for the same assessment year i.e. 2002-2003 showing Nil income and claiming refund of Rs.22,06,474 on the plea that Messrs PASSCO had provided a copy of another challan of deduction under section 50(7A) of Rs.10,08,450 which had not been claimed earlier. The complainant also filed refund application dated 20-8-2003 in accordance with the relevant provisions of…

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