| Citation(s) |
|---|
| 2003 SLG 56 2003 SLD 56 2003 PTD 619 (2003) 87 TAX 135 |
Federal Tax Ombudsman
Complaint No. 183 L of 2002, decision dated: 7-06-2002.
JUSTICE (RETD.) SALEEM AKHTAR, FEDERAL TAX OMBUDSMAN
Syed Sajid Ali, I.T.P. for the Complainant. Mrs. Nabeela Iqbal, D.C.I.T. for
Respondent.
Complaint No. 183 L of 2002, decision dated: 7-06-2002.
JUSTICE (RETD.) SALEEM AKHTAR, FEDERAL TAX OMBUDSMAN
Syed Sajid Ali, I.T.P. for the Complainant. Mrs. Nabeela Iqbal, D.C.I.T. for
Respondent.
MUHAMMAD ARSHAD
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Law: Federal Tax Ombudsman Ordinance, 2000
Section: 93,63,138
Law: Federal Tax Ombudsman Ordinance, 2000
Section: 2(3),9
Income Tax Ordinance (XXXI of 1979)]..... Ss. 93 & 63 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3) & 9 Recovery of tax Best assessment Illegalities and irregularities in the assessment -Undue pressure for recovery of tax from successor of business created against the predecessor in spite of there being no nexus between the two Validity Department neither had any plausible explanation for these irregularities nor could justify pressure on the complainant for the payment of demand without establishing any link or relationship of the business conducted in two different names Assessment proceedings right from issuance of notice under S.56 of the Income Tax Ordinance, 1979 up to the service of Demand Notice had been conducted in an extremely irresponsible and casual manner which betrayed "neglect, inattention, incompetence, inefficiency" in the discharge of duties and responsibilities As no legal basis existed to pressurize the complainant for the recovery of the demand the assessment as well as recovery proceedings were totally unreasonable, unjust and arbitrary falling within the definition of "maladministration" as provided in the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 Federal Tax Ombudsman recommended that the Commissioner of Income Tax, be directed to set aside the consolidated assessments framed under S.63 for the years 1997 98 to 2000 2001 by invoking the provisions of S.138 of the Income Tax Ordinance, 1979 the recovery proceedings be immediately stopped and the Officers and the Inspector involved in the assessment proceedings be put under "counselling" and be directed to improve their performance. DECISION/FINDINGS The complainant is aggrieved by the allegedly illegal pressure being exerted on him by the A CIT, Circle II, Zone C, Lahore for the recovery of Income tax demand created against Messer Shan Motor Pumps for the assessment years 1997 98 to 2000 2001 aggregating to Rs.9,300. 2. The Respondent has reported vide Letter No.RCIT/J-85/FTO/S.O.I, dated 28 3 2002 that the assessments for the years 1997 98 to 2000 2001 were framed exparte under section 63 of the Income Tax Ordinance,…
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