Law: Federal Tax Ombudsman Ordinance, 2000

Section: 3,9,9(2)(d)

Law: Income Tax Ordinance, 2001

Section: 122

Law: Income Tax Ordinance, 1979

Section: 3(2),5,5(1)(c),59,59(1),61,62,63

Income Tax Ordinance (XXXI of 1979)----Ss. 63, 59(1) & 5(1)(c)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.3(2) & 9(2)(d)---C.B.R. Circular No.4 of 2001, dated 18-6-2001---Self-Assessment Scheme, Para. 9(a)(i)---Assessment year 2001-2002---Computer random ballot---Best assessment---Not providing proper opportunity of hearing to the assessee---Assessee was allowed two days for compliance of notice under S.62 of the Income Tax Ordinance, 1979 demanding details---Validity---Such was a typical example of harsh, unjust, unreasonable and perverse assessment framed in complete disregard of the rule to the effect that even when proceeding ex parte the assessment should be based on "best " and should not be vindictive or punitive---Act of omission, like undue haste and unimaginative assessment without caring to carry out legal obligations, amounted to "maladministration" under S.3(2) of the Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) and where "maladministration" crept in, the Federal Tax Ombudsman had the jurisdiction to investigate and S.9(2)(d) of the Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), did not stand in the way---Federal Tax Ombudsman recommended the concerned Commissioner of Income Tax to amend the assessment framed under S.63, dated 20-6-2002 by resort to S.122 of the Income Tax Ordinance, 2001 so as to make alternations, as he considered necessary, to ensure that "the taxpayer was liable for the correct amount of tax for the tax year to which the assessment order related and the concerned Inspecting Additional Commissioner be counselled to refrain from framing assessments with undue haste which may render the assessment unreasonable or arbitrary. DECISION/FINDINGS The Complainant, an AOP is engaged in the business of rice husking and sale of rice. It accuses numerous Tax Employees for acts of omission/commission which fall under the definition of maladministration" as per the Establishment of the Office of Federal Tax Ombudsman Ordinance (hereinafter called the FTO Ordinance), as under:--- Secretary, C.B.R., Islamabad. (i) The selection of the…

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