Law: Income Tax Ordinance, 1979

Section: 96,56,63,62,132,13(1)(aa),143B

Law: Income Tax Ordinance, 2001

Section: 114

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XXXI of 1979)----Ss.96, 56, 13(1)(aa) & 143-B---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Re­assessment was completed at nil income but credit for payment made was not allowed in the I.T.30 Form on the pretext of verification of challan of payment and probe of investment of other party---Validity---Department was fully aware of the payment made by the complainant/assessee through pay order as demand was reduced in the subsequent reminder---Credit was not allowed without any lawful justification which amounted to maladministration---"Wilful error" in determination of refund was confirmed by non-response of the Assessing Officer to the applications of complainant/assessee---Department had not been able to resolve the issues during a period of about three and half years---Complainant/assessee's legitimate request for allowing the credit of payment and issuance of resultant refund had remained unattended for such a long time without any lawful justification---Such should not be further delayed' for meeting the future tax liability---Federal Tax Ombudsman recommended that the Central Board of Revenue to direct the concerned officer to decide the complainant's claim of refund for the year 1997-98 within thirty days. Messrs" Berger Paints, Karachi v. C.B.R./Income Tax Department in Complaint No.1358-K of 2002 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.96---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Contention of the department that refund for the assessment year 1997-98 could not be determined or issued unless the assessment for the subsequent year 1998-99 was completed as it was likely to result in creation of substantial demand, was neither reasonable nor justifiable. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant an individual derives income as Octroi Contractor. He is an existing income tax assessee of Circle-1,, Zone-C, Karachi on " National Tax Number 11-01-0286199. The complainant is aggrieved by non-allowance of tax credit of Rs.10,00,000 for the assessment year 1997-98 which…

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