Law: Income Tax Ordinance, 1979

Section: 63,66(1)(c),116

Law: Income Tax Ordinance, 2001

Section: 122

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)---S.63----Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Best assessment--Assessment barred by limitation---Service of recovery notice be re completion of assessment---Validity---Failure in framing of assessment by prescribed date rendered the same barred by time---Instead of accepting declared position, some tampering seemed to have been attempted leaving discrepancies viz. (i) the date in the DCR, (ii) late issuance of notice under S.116 of the Income Tax Ordinance, 1979 and (iii) the disparity in the date of recovery notice---Such flaws occurred as cover-up was attempted by manipulating record which left some irreconcilable flaws which betrayed the manipulation---Federal Tax Ombudsman recommended that Commissioner by resort to S.122 of the Income Tax Ordinance, 2001 amend the assessment accepting the Return as no order was passed in the eye of law till 30-6-2002; a legally valid reassessment could be framed on or before 30-6-2002 as the assessment was set aside by the Commissioner of Income Tax (Appeals) on 10-5-2001; an enquiry should be conducted to identify the tax functionaries responsible for making the assessment time-barred for suitable disciplinary action against those found guilty and the said enquiry should be in addition to enquiry already in hand about, the delayed service of assessment order etc. DECISION/FINDINGS The complaint alleges that the assessment for the year 1997-98 framed ex parte under section 63 on 28-6-2002, is illegal, uni4st and unlawful and thus contrary to law, mala fide, perverse, and arbitrary as it has been ante-dated to 28-6-2002 though it was passed on 16-10-2002. 2. None was present for the complainant when called out despite this being the third opportunity of hearing. 3. The facts (in brief) are that the complainant AOP runs a cold storage. Original assessment framed for the year 1997-98 under section 63 on 29-6-2000 determining income at Rs.398,672 against the declared loss of Rs.187,474, was set aside for the de novo proceedings by the CIT (A) on 10-5-2001. In the second round also notices under section 61 having gone un-responded, assessment had…

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