Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 50,50(4),59,59A

Law: Income Tax Ordinance, 2001

Section: 160,161,161(1),164,164(1),164(2),165,168 ,170,171,182,182(2),205,205(3)

(a) Income Tax Ordinance (XLIX of 2001)--Ss. 170 & 164---Income Tax Ordinance (XXXI of 1979) Ss. 59A & 50(4)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Assessment was finalized under Self-Assessment Scheme by operation of law---IT-30 and demand notice were issued showing refund---Refund was not issued despite reminder and furnishing of challans/certificate on the ground that 'withholding agents' had not responded to the communications by the Assessing Officer seeking verification of payment---Validity---Admittedly neither notices under S.161/205(3) of the Income Tax Ordinance, 2001 were issued nor any action was contemplated against withholding agents---Department made no meaningful effort to verify the genuineness of the certificates---Simple belated enquiry by the Department could not be made an excuse to withhold issuance of refund, moreso when the Refund Voucher should had accompanied the IT-30 and the Demand Notice---Maladministration was proved---Federal Tax Ombudsman recommended that rectification as sought by the complainant may be carried out and refund issued along with additional payment for delay in issuing refund as per S.171 of the Income Tax Ordinance, 2001; that all Regional Commissioners of Income Tax and Commissioners of Income Tax be instructed to ensure compliance by the withholding agents, of the provisions of Chapter X in the Income Tax Ordinance, 2001 particularly sections 160,161,164(1), 165 and 182(2) and that the Assessing Officer who signed the IT-30 be issued a warning (and placed in PER) for not having verified the payment before preparing IT-30 and entering the same in the DCR. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss.164(2) & 170---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Certificate of collection or deduction of tax---Refund---Department refused to allow refund on the basis of photocopies of non-prescribed tax deduction certificate---Validity---Law did not require a taxpayer to furnish a "prescribed tax deduction certificate", the absence of which had been made an excuse for non-issuance of refund by the Regional…

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