Law: Income Tax Ordinance, 1979

Section: 96,80C,143B,129

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)].....S. 2(3) Income Tax Ordinance (XXXI of 1979), Ss.96, 80 C, 143 B & 129 Maladministration Failure to refund an amount claimed, without giving any proper reason certainly falls for action by the Federal Tax Ombudsman in the light of S.2(3) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 as S.80 C of the Ordinance was not specifically mentioned in S.129 of the Income Tax Ordinance, 1979 to approach the appellate forum. (b) Income Tax Ordinance (XXXI of 1979) Ss. 96, 80 C & 143 B Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) S.R.O. 600(I)/94, dated 2 7-1991 C B.R. Circular No.18 of 1993, dated 30 10 1993 -Refund Excess deduction of tax Carriage contract Tax deducted @ 5% on payment of transportation of goods through goods .transport vehicles was termed as final discharge of tax liability instead of 2% duly notified Validity Federal Tax Ombudsman recommended that the matter be examined by the Commissioner of Income Tax and if excess deductions had been made from any payment to the complainant/assessee which qualified for the lower rate of 2% prescribed by S.R.O. 600(I)/94, dated 2 7 1991, the excess amount deducted be refunded to the complainant/assessee. FINDINGS/DECISION This is a complaint by an individual relating to refund of a statedly excess amount deducted under section 50(4) of the Income Tax Ordinance. The main points in the complaint are as under: (i) During the financial year 1996 97, the complainant statedly undertook carriage work of Rs.18,493,690 from the Irrigation Department, Government of the Punjab and tax on the payment was deducted @ 5% which amounted to Rs.924,685. (ii) According to the provisions of section 50(4) tax should have been deducted @ 2% which would have come to Rs.369,974 and there was thus an excess deduction of Rs.554,811. (iii) The Income Tax Department was requested to refund tax excess tax deducted but nothing has been done in this regard so far. In the light of the above, the complainant has prayed that the department may be directed to pay the refund, at the earliest. 2. The…

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