Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

Law: Income Tax Ordinance, 1979

Section: 66A,96,102

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Maladministration---Non-service or unreasonable delay in service of order---Any order passed without notice to the affected party rendered the same illegal---Unreasonable delay in sending copy of the order or not serving same at all on the assessee was a serious lapse and amounted to maladministration. (b) Income Tax Ordinance (XXXI of 1979)---S.66A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Detailed order---No mala fides---Delay in sending the order passed under S.66A of the Income Tax Ordinance, 1979 to the complainant after hearing the complainant's Authorized Representative and also considering the written arguments submitted by him---Such detailed order apparently did not suffer from mala fides. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 96 & 102---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Admitted refund--- Non-issuance of---Federal Tax Ombudsman recommended that the refund admittedly due to the complainant be issued alongwith compensation as provided by S.102 of the Income Tax Ordinance, 1979 and that warning be issued to the officers /officials for reporting incorrect facts and figures to the Regional Commissioner of Income-tax, who may also be advised to be careful in submitting report to the Federal Tax Ombudsman. DECISION/FINDINGS Complaint is directed against IAC Range-I, Zone-B, Lahore, and the CIT, Zone-B, Lahore for non-payment of refund of Rs.1,400,000 and issuance of notice under section 66A of the Income Tax Ordinance, 1979 for the assessment years 1995-96 and 1996-97 which, it is alleged, is based on mala fide intention to intimidate the complainant. 2. The respondent's report contained in Letter No.RCIT­J/85/FTO/I/3300 dated 24-12-2001 admits the position of the refund as under: Tax Amount of Refund Remarks 1990-91 Rs. 129,611 To be adjusted against demand of Rs.843,147 communicated by the Collector of Sales Tax as outstanding against the R.F. 1993-94 Rs. 25,559 1994-95 Rs.…

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