Law: Federal Tax Ombudsman Ordinance, 2000

Section: 122

Law: Income Tax Ordinance, 1979

Section: 50(7E),54,62,63

Income Tax Ordinance (XXXI of 1979)----Ss. 63, 54; 50 (7E) & 62---Income Tax Ordinance (XLIX of 2001), S.122---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Best assessment---Assessment contrary to history and without cogent reason---Validity---Assessment was contrary to the previous history of the assessee and was not based or, any cogent reason---Determination of income was unjust, unreasonable and perverse---Assessing Officer had not brought on record any material evidence to justify the computation of income---Federal Tax Ombudsman recommended that the order passed for the year 2001-2002 be amended under S.122 of the Income Tax Ordinance, 2001, and income be worked out in accordance with law and facts after providing adequate opportunity to the assessee. DECISION/FINDINGS The complainant, an individual, in dealing in the business of Tea as distributor of Messrs Tapal Tea. Return of income was filed on 1-10-2001 showing an income of Rs.70,540 which was supported with evidence of tax paid under section 50(7E) and under section 54 of the Income Tax Ordinance, 1979 (Repealed). 2. Notice under section 61 was issued but as per assessment order of the Assessing Officer it was not complied with. Another notice under section 62 of the Income Tax Ordinance, 1979 (repealed) was issued on 16-5-2002 for compliance on 29-5-2002 wherein the assessee was asked to file certain details and documents. However, on this date also the assessee failed to report compliance. The Assessing Officer for alleged failure of the assessee to file documents and details on or before 11-9-2002 passed a best judgment order under section 63 of the Income Tax Ordinance, 1979 (repealed) at a total income of Rs.400,000 and levied tax amounting to Rs.50,820. The grievance of the complainant is that the return of income filed by him under Self-Assessment Scheme was not accepted and his case was dealt under normal law. It has further been alleged that the assessment for the year 2001-2002 is against all past history of the case. The complainant has furnished details showing the declared income since and from 1996-97 to 2000-2001 wherein income was never assessed…

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