Law: Federal Tax Ombudsman Ordinance, 2000

Section: 120,120(1),120(4),170,170(1),170(2),170( 3),170(4),170(5),170(5)(b),127,127(1),17 0(b),161,171,205

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 170(4), 171, 161 & 205---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---C.B.R. Circular No.5 of 2003, dated 30-6-2003---Refund---Additional payment for delayed refund---Withholding of tax at source resulting in excess payment for which application was attached with the Return---Although refund was to be issued within 45 days of the receipt of application, even then reminders sent remained un-responded---Department contended that verification of tax payment was obligatory on the Taxation Officer and mere fact that Return qualifies under Universal Self-Assessment Scheme, did not bar the Department from invoking the provisions of Ss.161/205 of the Income Tax Ordinance, 2001 for determination of default of tax withholdings---Show-cause notice to determine the exact quantum of default of withholdings under Ss. 161/205 of the Income Tax Ordinance, 2001 had been issued---Alternate remedy was also available inasmuch as appeal in term of S. 170(5) of the Income Tax Ordinance, 2001 could be filed for failure of the Commissioner to pass an order under S.170(4) of the Income Tax Ordinance, 2001---Validity---Department was sleeping over the matter and the application attached with the Return and two reminders were ignored till such time as comments were called for through communication on receipt of complaint by the Federal Tax Ombudsman---Department seemed to have awakened to the reality of the situation and hurriedly issued letters to DPC and show-cause notice under Ss.161/205 of the Income Tax Ordinance, 2001 to the complainant on the same date---Maladministration was evident inasmuch as no steps to fulfil the legal obligation cast by S.120(4) of the Income Tax Ordinance, 2001 was taken for over 11 months since the filing of the Return and its acceptance on the same date, as per the provisions of S.120(1) of the Income Tax Ordinance, 2001---To turn back to say that verification of challan was necessary and that the exact quantum of default under Ss.161/205 of the Income Tax Ordinance, 2001 was yet to be determined, was clearly and afterthought because the law had already provided a…

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