Law: Income Tax Ordinance, 1979

Section: 138,62

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 122A

Income Tax Ordinance (XXXI of 1979)-----Ss. 138 & 62---Income Tax Ordinance (XLIX of 2001), S.122A---Finance Act (1 of 2003), Preamble---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Revision by Commissioner---Revision petition under S.138 of the Income Tax Ordinance, 1979 was filed before the Commissioner by the complainant/ assessee under the belief that the assessment year to which matter pertained was covered by the Income Tax Ordinance, 1979, especially when final assessment order was also passed under S.62 of the Income Tax Ordinance, 1979---Commissioner of Income Tax did not entertain such petition on the ground that in the year, 2004 when the matter came before him, the Income Tax Ordinance, 1979 stood repealed---Validity---View of Commissioner was not in accordance with law because though the Income Tax Ordinance, 2001 initially did not contain any provision parallel to 5.138 of the Income Tax Ordinance, 1979, S.122A of the Income Tax Ordinance, 2001 was incorporated vide Finance Act, 2003 which was parameteria with S. 138 of the Income Tax Ordinance, 1979-Section 122A of the Income Tax Ordinance, 2001 had been placed in Chapter-X dealing with the "Procedure"---Procedure was applicable retrospectively---Revision petition filed under S.138 of the Income Tax Ordinance, 1979 in the year, 2004 should in all fairness have to be treated as having been filed under S.122A of the Income Tax Ordinance, 2001---Adjudicating Authority should apply the correct law even if the contestants were ignorant of, it---Section 122A of the Income Tax Ordinance, 2001 required the Commissioner to proceed suo motu to make "such enquiry as was necessary" and to "make such revision to the order as the Commissioner deems fit"---To dispose of the petition legally pending before the Commissioner, Federal Tax Ombudsman recommended that the Commissioner treating the petition pending before him as having been filed under S.122A of the Income Tax Ordinance, 2001 proceed to adjudicate it on merits.2003 PTD 2109 rel. DECISION/FINDINGS JUSTICE (RETD.) MUNIR A. SHAIKH, FEDERAL TAX OMBUDSMAN.---Facts of, the complaint, as narrated by the complainant,…

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