Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,.2(3)

Law: Income Tax Ordinance, 1979

Section: 59(1)

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, 2002 2003 Establishment of Office of Federal Tax Ombudsman, Ordinance (XXXV of 2000), S.2(3) -Self assessment, setting apart of Assessment year 2002 2003 Setting apart of case for total audit on the basis of electricity, telephone bills and seating capacity of the shop Validity Selection was not supported by any evidence or information and was found quite invalid federal Tax Ombudsman recommended that the complainant/assessee's return be excluded from the cases selected for total audit under para. 9(a)(ii) of the Self Assessment Scheme, 2002 2003 and the declared income be accepted. FINDINGS/DECISION This is a complaint relating to the selection of the complainant's income tax return for the assessment year 2002 2003 for total audit under para. 9(a)(ii) of the Self Assessment Scheme for the year 2002 2003. 2. The facts are that the complainant is an individual carrying on business as a jeweller. No regular accounts are statedly maintained. Income Tax return for the year 2002 2003 was filed to show income of Rs.183,200. Vide his letter, dated 18 2 2003 the RCIT expressed the intention to select the case for total audit on the following grounds: "(i) Declared income of Rs.183,200 shows disparity as against the claim of electricity and telephone at Rs.86,800. (ii) Reportedly you are carrying out the business in a big shop having seating capacity of 40 customers. The declared sales of Rs.1,800,000 are as such, on the lower side as these represent daily sales at…

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