Law: Income Tax Ordinance, 2001

Section: 122,122(5)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 1979

Section: 138

Income Tax Ordinance (XLIX of 2001)]........S.122(5) Income Tax Ordinance (XXXI of 1979),S.138 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Amendment of assessment Incorrect assessment -Department from the very beginning conceded that `mal administration' had been committed and assessment was made incorrectly Regional Commissioner of Income Tax found ,himself helpless to amend the same on the ground that there was no corresponding provisions for S.138 of the repealed Income Tax Ordinance, 1979 in the new Income Tax Ordinance, 2001 and, in fact, power of revision was withdrawn by omission of section 135 of the Income Tax Ordinance, 2001 which was initially enacted in the new Ordinance Validity Provision of S.122 of the Income Tax Ordinance, 2001 confers wider power on the Regional Commissioner than were available in the repealed Income Tax Ordinance, 1979, now an assessment order where (a) the Ordinance was incorrectly applied, or (b) definite information acquired from an audit or otherwise that the assessment was incorrect, could be amended by. The Commissioner Department itself having accepted that the assessment was incorrect, there should be no difficulty in invoking the powers conferred by subsection (5) of S.122 of the Income Tax Ordinance, 2001 to remedy the situation Federal Tax Ombudsman recommended that Commissioner to conduct an inquiry as already proposed in the respondent's reply and pass consequential order under S.122 of the Income Tax Ordinance, 2001. DECISION/FINDINGS The complaint relates to the assessment years 2000 2001 and 2001 2002 and alleges excessive assessment in disregard of the fact that the shop was dislodged by the Military Authorities for reasons of encroachments. 2. The respondent's reply, dated 17 5 2002 conveys that in view of the constant decline in declared income, it was thought necessary to ascertain factual position of business for which the Commissioner proposed discreet inquiry under his own supervision where after, if necessary, suo motu power of review would be exercised to rectify the situation. 3. The complainant who appeared personally explained that ignoring the declared income,…

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