Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3),2(3)(1)(d),2(3)(ii)

Law: Income Tax Ordinance, 1979

Section: 50,59,59A,61,62,96,102,129,156

Law: Income Tax Ordinance, 2001

Section: 120,121,122,159

(a) Income Tax Ordinance (XXXI of 1979)]......Ss. 59A, 62, 96; 102 & 156 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Assessment on the basis of return Confirmation of assessment order by the First Appellate Authority, which was ab initio contrary to law Ground that order was bad in law was totally disregarded Finding recorded at the end of order spoke volumes about mala fide intentions Confirmation of fabrications of income made by the Assessing Officer Non issuance of refund -Complaint against Validity Glaring lapses of administrative control and failure of due exercise of judicious discretion were found in the actions of the First Appellate Authority and the complainant was being made to suffer for the incompetence, inefficiency and arbitrariness of the subordinate officers Federal Tax Ombudsman recommended that the Chairman Central Board of Revenue should impress upon the officers in BS 20 and BS 21 to ensure rule of law and motivate them to seize every opportunity to avoid unnecessary litigation on settled issues and mistakes apparent from record, notwithstanding any pending appeals that can always be withdrawn or dismissed as infructuous; that the Commissioner ensures that a fresh Wealth Tax assessment order for assessment year, 1997 98 is passed in pursuance of the order of the Commissioner of Wealth Tax (Appeals) on the basis of correct fact available on record and in accordance with law; that the Taxation Officer issues copies of record required by the complainant in accordance with law; that the Taxation Officer, allows compensation admissible under S.102 of the Income Tax Ordinance, 1979 on all delayed refunds whether adjusted against any other demand or issued by cheques; that the Taxation Officer disposes of all pending notification applications and gives effect to orders in appeals and that the Taxation Officer issues refunds with compensation for delay, if any due, after due and proper compliance of the foregoing recommendations. (b) Income Tax Ordinance (XXXI of 1979) S. 59 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) C.B.R. Circular No.5 of 1997, dated 12 7 1997…

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