Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

Law: Income Tax Ordinance, 1979

Section: 59,59(1),62

Income Tax Ordinance (XXXI of 1979)--Ss. 59(1) & 62---C.B.R. Circular No.4 of 2001, dated 18-6-2001---C.B.R. Circular letter C. No.7(7) S. Asst/2001, dated 14-5-2002---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Self-assessment---Salary income represented over 50% of the total income---Selection of case for total audit was claimed as illegal and against the facts of the case on the ground that case fell under `salary class'---Selection of case was confirmed by the First Appellate Authority in view of Central Board of Revenue Circular letter C. No.7(7) S. Asst/2001, dated 14-5-2002 that only those cases were immune from audit where income from 'salary alone' was over 50% of the total income and not those who, in addition to Salary, enjoyed income from some 'other head'---Validity---When reading para. 9 of the Self-Assessment Scheme dealing with Selection of cases for total audit, it was to be kept in mind that the selection was to be made "from among the Returns filed under Self-Assessment Scheme (Excluding Salary and only Property income cases)"---Since the Note to para. 1 of the Scheme was restricted only to the extent of eligibility for acceptance under Self-Assessment Scheme and had not been specifically extended to para. 9, it was difficult to ignore the relevance of the explanation by the Central Board of Revenue---Central Board of Revenue's Circular letter C. No.7(7) S. Asst/2001, dated 14-5-2002 unequivocally declared that the concession/immunity in the 'Note' appended to para. 1 of the Self-Assessment Scheme "did not extend immunity from audit to those who declared 'other income' alongside salary income"---To suppose that the concession in the 'Note' appended to para. 1 of the Self-Assessment Scheme, extends to para. 9 of the Scheme as well, was grave misreading of the Scheme---First Appellate Authority did not appear to have committed any act of "maladministration" by relying on Central Board of Revenue Circular and the Self-Assessment Scheme for the assessment year 2001-2002---Case was closed by the Federal Tax Ombudsman. (1976) 33 Tax 1; 2004 PTD 200 and 2004 PTD 1470 ref. 2002 PTD 1895 rel.…

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