Law: Income Tax Ordinance, 1979

Section: 2,59(1)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(b),2(3)

(a) Income Tax Ordinance (XXXI of 1979)]....S. 59(1) C.B.R. Circular No. 7 of 2002, dated 18 6 2002, para. 9(a)(ii) (Self Assessment Scheme) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)(b) -Jurisdiction, functions and powers of the Federal Tax Ombudsman Self assessment Assessment year 2002 2003 Setting apart Objection that Federal Tax Ombudsman has no jurisdiction as the matter related to assessment and the assessee had remedy to file appeal /revision/review -Validity Section 9(2)(b) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 places bar on matters relating to assessment of income where legal remedies of appeal/review/revision are provided under the law to contest the set apart of a return for the Total Audit by resort to para. 9(a) of the Self Assessment Scheme Matter clearly fell within the jurisdiction of Federal Tax Ombudsman as allegation about "maladministration" in the process of selection was to be investigated Objection was overruled by the Federal Tax Ombudsman. (b) Income Tax Ordinance (XXXI of 1979) -- S. 59(1) C.B.R. Circular No.7 of 2002, dated 18 6 2002, para.9(a)(ii) (Self Assessment Scheme) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Self assessment Setting apart Assessment year 2002 2003 No account case Capital Cash in hand/prize bonds Reasons to believe Setting apart of case for Total Audit on the ground that cash and capital was available for conducting business and by rotating such capital 6 times the sales should have been higher than the declared Reason existed to believe that sales were suppressed Validity Nature of business was the manufacturer cum sale Non maintenance of books of accounts and admitted availability of foreign remittances were declared as cash in hand, were sufficient indicators promoting a "reason to believe" that true particulars of income may have been suppressed Complaint was considered to be without merit and the same was closed by the Federal Tax Ombudsman. DECISION/FINDINGS This complaint has been filed by an individual protesting against set apart of Return for the assessment year 2002 2003 for Total Audit by…

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