Law: Income Tax Ordinance, 1979

Section: 61,62(1)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Rules, 1982

Section: Rr.28,29

Income Tax Ordinance (XXXI of 1979)---Ss.61 & 62(1)---C. B. R. Circular No. 13 ITP/1951, dated 28-5-1951--¬C.B.R. Circular No.10 of 1975, dated 14-7-1975---C.B.R. Letter C. No.1(3)IT-9/82(3), dated 6-4-1983---C.B.R. Circular No.4(6)IT-3/88, dated 17-2-1991---C.B.R. Circular No.7(2)DT.14/94, dated 3-7-1994---C.B.R. Circular No.7(2)DT.14/94, dated 24-1-1984---C.B.R. Letter No.SO.1/1(6)/P-2001-2002/6078, dated 29-4-2002---Income Tax Rules, 1982, Rr.28 & 29---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Issuance of notices allowing unreasonable short time for compliance---Submission of books of accounts and all details ---Non-finalization of assessments---Non-transfer of books of accounts to successor---Lame excuses---Estimation of receipts without evidence ---Validity---Maladministration on account of causing undue delay in passing assessment order was proved--¬Maladministration in the decisions to estimate receipts of the complainant and disallowing the claims of expenditure as baseless and arbitrarily oppressive and excessive figures in total disregard to the established practice in complainants own case was also proved---Federal Tax Ombudsman recommended that the Commissioner to proceed in accordance with the relevant Rules against the DCIT, who retained the books of account and did neither hand over the same to his successor while making over the charge nor to his successors successor, who took over charge; the Commissioner proceeds in accordance with the relevant Rules against the Assessing Officer who did not take due note of the written submission that assessees books of accounts were in the custody of Assessing Officer and took almost four months to write to his predecessor that he did not hand over assessees books of account while making over the charge; the Commissioner to note that it was his legal obligation to take suo motu cognizance of carelessness and negligence of the concerned officers and he needs to be more vigilant in monitoring the performance of Officers working under him and the Commissioner to take suo motu cognizance of the effect of maladministration found in the decisions leading to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492