Law: Income Tax Ordinance, 1979

Section: 93,93(2)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Income Tax Ordinance (XXXI of 1979)---S. 93(2)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV. of 2000), S.9---Recovery of tax by Tax Recovery Officer---Issuance of invalid notice of demand---Outstanding demands--- Assessing Officer admitted that the basic responsibility for issuance of the invalid notice was his and that he had already received a letter of warning from the Commissioner in that regard---According to department's reply income-tax .0-r ears were outstanding against the complainant for the assessment years 1991-92 to 1997-98---Record also showed that substantial arrears were outstanding from different dates---Said arrears had neither been recovered nor otherwise settled during all. these years which reflected the Assessing Officer's lack of control over the affairs of the Circle as well as the total absence of supervision by the higher officers---Complainant was actually a Bank employee and could have been easily contacted at the time when any tax demand was found to lave remained unpaid instead of allowing the demand to accumulate over the years without ascertaining its status in fact it was supposed to be customary for the Inspecting Additional Commissioner and Commissioner of Income-tax to hold regular meeting with the Assessing Officer to discuss major items arrears in their circles---One of the advantages of such meetings was that all such bogus arrears where the demand had been set aside or reduced or had already, been paid were eliminated while effective steps were taken for recovery of arrears which stood ascertained--­Revenue Division was, therefore, once again asked to pay adequate attention to the problem resulting from lack of supervision and to take effective remedial steps in. that connection---Complainant's grievance stood. redressed and the concerned Assessing Officer had been warned and the matter was closed by the Federal Tax Ombudsman. FINDINGS/DECISION This is a complaint by a salaried individual against a notice under section 93(2) of the Income Tax Ordinance received by him. The main points in the complaint are as under: (i) The complainant is a Government servant and has already paid the tax due for the…

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