Law: Federal Tax Ombudsman Ordinance, 2000

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

Law: Income Tax Ordinance, 2001

Section: 122

Law: Income Tax Ordinance, 1979

Section: 63,138

(a) Income Tax Ordinance (XXXI of 1979)].....S. 138---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Revision by Commissioner---Duplicate assessment---Since assessment had already been made under Self-Assessment Scheme, this had to be cancelled, being a 'duplicate assessment, when revision petition was filed under S.138 of the Income Tax Ordinance, 1979 to Zonal Commissioner. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Income Tax Ordinance (XXXI of 1979)---Maladministra-tion---Transfer of documents---Duty of the Assessing Officer of the Circle who received the documents, to transfer these documents was to the relevant circle. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)(ii)---Maladministration---Negligence---Effect---Negligence deprives a taxpayer of his vested legal right to be judged fairly and, at the same time betrays unjust conduct of tax functionaries. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 63---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Best assessment---Ex parte assessment did not vest the Assessing Officer with the authority to be arbitrary or vindictive---Ex parte assessment had to be a "best assessment" having an imprint that effort was made to determine the income as nearly as possible to correct figure. (e) Income Tax Ordinance (XXXI of 1979)--- ----S.63---Income Tax Ordinance (XLIX of 2001), S.122---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Best assessment---Ex parte assessment---Income was determined by a `rule of thumb' at net figures, without any computation or working---Assessment order was a cyclostyled in which blanks had been blindly filled---Neither there was discussion of past history nor an enquiry was conducted to determine the extent and volume of business---Validity---Department's plea that orders were not `perverse, arbitrary or unreasonable' or that these were not "contrary to law" and a departure from established practice or procedure as per provision of S.2(3) of the Establishment of Office of Federal Tax…

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