Law: Federal Tax Ombudsman Ordinance, 2000

Section: 132,2(3)

Law: Income Tax Ordinance, 1979

Section: 132(5),(6)

(a) Income Tax Ordinance (XXXI of 1979)].....S. 132(5) & (6) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Decision in appeal Service by the appellant personally Mandatory Service by the appellant personally a provided by S.132(6) of the Income Tax Ordinance, 1979 was mandatory otherwise a letter sent by post or through courier service specifically addressed to the Commissioner (Appeals) by name with endorsement a personal may fall within the category of, service on the Commissioner (Appeals) personally. (b) Income Tax Ordinance (XXXI of 1979) S. 132(5) & (6) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Decision in appeal Service by the appellant personally Appellant should serve the notice personally on the Commissioner (Appeals) in person and not otherwise. (c) Income Tax Ordinance (XXXI of 1979) - S. 132(5) & (6) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Decision in appeal Service by the appellant personally Where the assessee is a firm, Corporation. Pardanashin lady or an invalid person, any duly authorized person may personally serve the notice on the Commissioner (Appeals) in person. (d) Income Tax Ordinance (XXXI of 1979) S. 132(5) & (6) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Decision in appeal -Service by the appellant personally Specific mode of service o1 notice provided by the income Tax Ordinance, 1979 excludes other types of service, which may otherwise be legal and proper under the relevant statutes Whenever any act is to be done personally a physical contact of the person required to do is necessary. (e) Income Tax Ordinance (XXXI of 1979) S. 132(5) & (6) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S.2(3) Decision in appeal Service by the appellant personally Notice required by S.132(5) of the Income Tax Ordinance, 1979 should have been personally served by the appellant on the Commissioner (Appeals) Section 132(6) of the Income Tax Ordinance, 1979 excludes notice by registered post A/D or in any other manner. (f) Interpretation of statutes If…

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