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 15 6 2002, para. 9(a)(ii) [Self Assessment Scheme] Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000); S.2(3) Self assessment Setting apart of assessment Assessment year 2002 2003-Difference in balance sheet total Assessee explained that there was no difference in total of balance sheet, but there was a typographical mistake in the amount of capital account which was verifiable from the copy of capital account, wealth statement and its reconciliation Setting apart for total audit Validity Regional Commissioner of Income Tax did not make a judicious exercise of power in selecting the case for total audit and proceeded on whim and conjectures rather than on solid evidence or cogent reasons for such selection No material evidence or information was available to show that true particulars of income had been suppressed Income declared showed an increase as compared to income declared in the immediately preceding year Notice did not specify any cogent reason except that the total of balance sheet showed a discrepancy Complainant/assessee filed his wealth statements alongwith reconciliation from year to year and these figures were available on records Typographical mistake should not be allowed to defeat the spirit of the Self Assessment Scheme which otherwise fulfils all other conditions laid down in this behalf Nothing was there to justify the selection of the case for total audit and for excluding the return of income for assessment year 2002 2003 from the purview of Self- Assessment Scheme Such course did not meet the parameters fixed by the Central Board of Revenue Maladministration thus was established -Federal Tax Ombudsman recommended that the order of the Regional Commissioner of Income Tax selecting the case for total audit be withdrawn and the return filed for the assessment year 2002 2003 by the complainant/assessee be processed under Self Assessment Scheme. DECISION/FINDINGS The only grievance in the complaint relates to the selection of return of income for the assessment year 200 2003 for total audit under para 9(a)(ii) of Central Board of…

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