Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,9(2)(b)&2(3)

Law: Income Tax Ordinance, 1979

Section: 138,65

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Ss. 9(2)(b) & 2(3)---Income Tax Ordinance (XXXI of 1979), S.138--Jurisdiction---Maladministration---Jurisdiction was ousted in respect of matters which related to assessment of income in respect of which legal remedies of appeal, revision or review were available--­Complaint in the present case related to an order passed under S.138 of the Income Tax Ordinance, 1979 against which no such remedy was available---Where allegations of maladministration had been made the Federal Tax Ombudsman will have the jurisdiction to investigate into the allegations of maladministration independent of the proceedings relating to assessment ---Maladministration had not only been established but impliedly admitted by the Department complaint in circumstances, could be entertained and investigated--­Objection in respect of jurisdiction was thus overruled by the Federal Tax Ombudsman. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Additional assessment---Definite information---Suit for recovery of amount of sale of Air tickets against complainant---Assessing Officer, on such information, issued notice under S.65 of the Income Tax Ordinance, 1979 alleging that commission had been received on such amount---Complainant contended that cheques were neither. encashed nor credited to his account but were returned to the Airline to be subsequently managed for deposit, withdrawal and get it remitted through General Sales Agent i.e. the company---Assessing Officer, however, made addition in the income of the complainant---Validity---Evidence on which proceedings under S.65 of the Income Tax Ordinance, 1979 were initiated related to income alleged to have been received through cheque---No proof existed to show that the cheques were encashed and the proceeds were received by the complainant---Only a presumption was available that the cheques were received by the complainant and were encashed in USA which could hardly be treated a "definite information" ---Assessing Officer added income on the basis of photocopy of cheques…

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