Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 1979

Section: 59

Income Tax Ordinance (XXXI of 1979)----S. 59---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9--C.B.R. Circular No. 21 of 2000, dated 11-9-2000, para. 2 (vi)---Self-Assessment Scheme 2000-2001, para. 2(vi)­-Assessment year 2000-2001---New taxpayer---Refusal to accept return under Self-Assessment Scheme for the reason that declared income was less than 1/3rd of the declared capital---Complainant/asses see contended that para. 2(vi) of the Self-Assessment Scheme, 2000-2001 was contrary to law and rules, departure from establishment practice, perverse, arbitrary, unreasonable, unjust, oppressive, discriminatory and also did not exist in the previous Self-Assessment Schemes---Central Board of Revenue had also agreed to waive such condition ---Complainant/assessee was quite wrong in stating that the provision contained in para. 2(vi) of Self-Assessment Scheme 2000-2001 did not exist in any of the earlier Self-Assessment Schemes---According to para. 6 of Universal Self­ Assessment Scheme for assessment year 1999-2000, the Scheme applied to only such new taxpayers who declared the income at least 30% of the investment or capital employed in the business---Para. 2(vi) of Self-­Assessment Scheme 2000-2001 could by no means be considered as perverse or arbitrary---Federal Tax Ombudsman rejected the complaint being devoid of merit. FINDINGS/DECISION This is complaint by an association of persons against the refusal of the Deputy. Commissioner of Income Tax, Circle 20, Gujranwala to consider the applicant as eligible for the Self-Assessment Scheme, 2000-2001 for the reason that the complainant's declared income (as a new taxpayer) was less than 1/3rd of the declared capital and also against the failure of the Revenue Division to withdraw this condition relating to new taxpayers despite negotiations with office-.bearers of All Pakistan Tax Bar Association in this regard. The main points in the complaint are as under:--- (i) The complainant is an association of persons which is engaged in the manufacture of sanitary products. It filed its return of income for the assessment year 2000-2001 under the Self­Assessment Scheme as a new taxpayer. (ii)…

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