Law: Income Tax Ordinance, 1979

Section: 92,96,156

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XXXI of 1979)].....Ss. 92 & 156 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Refund Wilful error in determination of Maladministration Rectification Wilful/deliberate error in determination of refund amounted to maladministration and it had to be corrected through rectifying order under S.156 of the Income Tax Ordinance, 1979. (b) Income Tax Ordinance (XXXI of 1979) Ss. 96 & 156 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Refund Rectification Dishonour of refund voucher Department was obliged to get completed the assignments for issuance of refund voucher during the office hours -Federal Tax Ombudsman recommended that the Commissioner of Income Tax should see that commitments made by the representative of the Revenue were carried out as promised and that signatures of the officer issuing the refund, or any other necessary intimation required by the procedure is sent to the State Bank of Pakistan to avoid possibility of dishonour of the Refund Voucher. DECISION/FINDINGS The Complainant, and individual, runs a laundry shop. He alleges that his refunds for the assessment years 1998 99 and 1999 2000 have, not been issued and for the year 2000 2001 the refund has not even been worked out despite assessment having been made. It is finally prayed: "my refund be issued after rectification". 2. The respondent has submitted vide comments, dated 24 5 2002 that refund for the assessment years 1998 1999 and 1999 2000 was created when rectification was made on 31 1 2002 after verifying deduction from electricity charges under section 50(7E) of the Income Tax Ordinance, 1979. This has since been issued aggregating Rs.12,150. As respects assessment year 2000 2001, it is submitted that assessment made under section 59(1) resulted in "no demand" and no rectification application by the complainant is available on record. 3. The AR of the complainant, Mr. Mohammad Aslam (ITP), at the very outset presented Refund Voucher No.85, which, as stated in respondent's reply, was issued to the complainant on 22 5 2002. With the help of the stamps on the face of the Voucher it was…

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