Law: Income Tax Ordinance, 1979

Section: 50,50(4),50(5),96,100,132,135,135(9),136 ,136(2),SecondSched,Cl-9B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 132(10)

Income Tax Ordinance (XXXI of 1979)--Ss. 96, 50(5), 50(4), 100, 132, 135(9), 136(2) & Second Sched., Part-IV, Cl. (9-B)---Income Tax Ordinance (XLIX of 2001), S.132(10)--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---C.B.R. Circular No.4 of 1979, dated 23-9-1979---C.B.R. Circular No.5 of 2002, dated 11-4-2002---Refund was created by giving appeal effect but no voucher was issued---Department contended that taxpayer when supplying goods had to satisfy purchaser-cum-withholding agent that the goods had already suffered tax at import stage whereafter no value addition had been made---Refund was created as a consequence of appeal order without any prior verification and without conscious application of mind and there was need to ascertain the genuineness of the claim---Validity---Refund created had already been intimated to the complainant/assessee---No order existed authorizing withholding refund nor there was any stay order by the High Court where Reference had been filed---Order of Tribunal which ruled the field being 'final' was binding on the Department---Federal Tax Ombudsman recommended that Central Board of Revenue should direct the concerned tax functionaries to issue refund aggregating at Rs.4,505,662 under S.170 together with additional payment of refund under S.171 of the Income Tax Ordinance, 2001; that the dealing Taxation Officer be reminded of Central Board of Revenue Circulars, and appellate decisions emphasizing that verification of all payments or validity of all claims as respect deductions or payments of tax, has to be carried out before signing the IT-30 and its intimation to the concerned taxpayers and that the field officers be apprized that delay in issuance of refunds involves additional burden on the Exchequer by way of compensation due to delay hence the need for urgent handling of these matters. 1999 PTD (Trib.) 1143; 1995 PTD 749 and 1989 PTD 876 rel. FINDINGS/DECISION This complaint alleges delay in issuance of refund created on 30-8-2001 for the assessment year 1998-99 at Rs.1,515,874 and for 1999-2000 at Rs.2,989,788 which was created consequent to appeal-affect under section 132 of the…

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