Law: Income Tax Ordinance, 2001

Section: 171

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 1979

Section: 59(1),96

Income Tax Ordinance (XXXI of 1979)----S. 96---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Income Tax Ordinance (XLIX of 2001), S.171---Refund---Non-issuance of refund of the assessment year 1980-81 clue to change of status of assessee from registered firm to a company and also for changes of circles due to change in jurisdiction---Validity---Department agreed to issue refund voucher for Rs.16,502 if the complainant furnished original documents/challan and further promised to release additional payment for delayed refund as per S.171 of the Income Tax Ordinance, 2001---Both the parties had put their signatures on the Order Sheet where the undertaking had been recorded--Federal Tax Ombudsman recommended that Revenue Division should ensure that "Refund Voucher of Rs. 16,520 as per undertaking of the Representative of the respondent, alongwith additional payment for delayed refund' as per S.171 of the Income Tax Ordinance, 2001 was issued promptly. DECISION/FINDINGS The Complainant is aggrieved by non-payment of refund amounting to Rs.16,502 which became due to them on 11-8-1980 for the assessment year 1980-81 as a result of assessment framed under section 59(1) of the Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). The refund has allegedly been delayed despite repeated requests since 20-11-1980, the last reminder to R-CIT being on 25-7-2002. It is prayed that the refund be directed to be issued alongwith compensation amounting to Rs.54,457. 2. Briefly the facts are that a Registered Firm carried on business of contractor/suppliers up to 30-6-1980 whereafter it was converted into a private limited company with the same name and style. The last assessment of the defunct RF for the assessment year 1980-81 was completed on 31-8-1980 creating a refund of Rs.16,502. Application for refund was then moved on 20-11-1980 in the relevant Circle "Q" of Zone-A, Lahore. In the meantime the record of the defunct RF .was amalgamated with the newly-framed private limited company and transferred to Circle-3 of Central Zone, Lahore whereas Circle "Q" was redesignated/merged with Circle-16 of Zone-A, Lahore. The Central…

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