Law: Federal Tax Ombudsman Ordinance, 2000

Section: 59(1)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Income Tax Ordinance (XXXI of 1979)].....S. 59(1) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 9 Self assessment Assessment year 2001 2002 Selection of cases for Total Audit Allotment of new National Tax Number Errors and discrepancies enumerated. (b) Income Tax Ordinance (XXXI of 1979) S. 59(1) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 C.B.R. Circular No.4 of 2001, dated 18 6 2001, para. 9(a)(i) Self assessment Selection of cases through computer ballot Maladministration was alleged in selection of returns for total audit by assigning new National Tax Number with prefix "Z", arbitrarily either substituting already allotted National Tax Number with prefix "Z": or substituting TR Numbers through manipulation of ballot programme Validity No human element design or choice was involved either in allocation of new National Tax Number with prefix "Z" or in ballot results No. maladministration was thus found -Selection of returns for audit was declared to be in accordance with law by the Federal Tax Ombudsman. DECISION/FINDING Maladministration is alleged in these complaints on the part of Regional Commissioner, Income Tax, Central Region Multan for selecting their returns of income pertaining to assessment year 2001 2002 for total audit by assigning new NTN with prefix "Z", arbitrarily either substituting already allotted NTN with prefix 'Z' or substituting TR Numbers through manipulation of ballot programme. 2. Responding to the notice under section 10(4) of Ordinance XXXV of 2000 the RCIT has submitted that the cases were selected through Computer balloting as provided in para. 9(a)(i) of Board's Circular No.4 of 2001 regarding Self Assessment for the assessment year 2001 2002. The specific point raised by the complainants regarding selection of the cases by either arbitrarily or through manipulation by tax employees in the Region or by any other design is baseless and factually incorrect. It has been further submitted that the new NTN with prefix `Z' have been allotted through the computer programme as nation wide temporary NTN with prefix 'Z' to all cases that were either allotted Zone wise…

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