Law: Income Tax Ordinance, 1979

Section: 59,50.59(1)(3)(4),11(20(b),143B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(b),9

(a) Income Tax Ordinance (XXXI of 1979)----S.59---Establishment of Office of, Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)(b)---Jurisdiction---Self-Assessment Scheme--­Exclusion of case from, Self-Assessment Scheme---Determination of validity of such exclusion---Matter squarely fell within the competence of the Federal Tax Ombudsman to determine whether a case had been rightly excluded from the Self-Assessment Scheme. (b) Income-tax--- ----Principle place of business ---Assessee cannot have one principal place of business for one type of tax and another principal place for a different tax. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.59---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Self assessment ---CBR Circular No.21 of 2000, dated 11-9-2000, para. 6 (Self-Assessment Scheme 2000-2001)--­Balloting of returns qualifying for Self-Assessment Scheme---Returns filed under Self-Assessment Scheme were to be selected for audit through computer balloting which meant that only those returns were to be included in the computer ballot which qualified under Self-Assessment Scheme. (d) Income Tax Ordinance (XXXXI of 1979)--- ----S.59---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Self assessment ---CBR Circular No.21 of 2000, dated 11-9-2000, para. 6 (Self-Assessment Scheme 2000-2001--­Acceptance of return under Self- Assessment---Limitation---Provision of S.59(4) of the Income Tax Ordinance, 1979 had .though been omitted for the assessment year 2000-2001 but it would not be reasonable to assume that the question of acceptance of a return under the Self-Assessment Scheme could be kept open indefinitely particularly when subsection (4) was reinserted through Finance Ordinance, 2001. (e) Income Tax Ordinance (XXXI of 1979)--- ----S.50---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Self-Assessment---CBR Circular No.21 of 2000, dated 11-9-2000 (Self-Assessment Scheme 2000-2001)---Prorating of expenses---Adjustment of---Within the frame work of Self-Assessment Scheme there was room for making the relevant adjustment on account of prorating of expenses…

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