Law: Income Tax Ordinance, 2001

Section: 122,170(4)&15(2),2(3)

Income Tax Ordinance (XLIX of 2001)---Ss.122, 170(4) & 15(2)---Income Tax Ordinance (XXXI of 1979), S.96---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---C.B.R. Circular No. 5 of 2003, dated 30-6-2003---Amendment of assessment---Tax year 2004--Claim of refund--Proceedings for amendment of assessment were initiated on the ground of definite information that property income was not declared in the return and payments would be adjusted against the tax demand---Complainant/assessee contended that it was his wife who received the rent of subject property and she had filed a separate return and paid income tax on declared income and also conceded that property in question had not been formally transferred in the name of his wife---Validity---Complainant/assessee admitted that property in question had not been formally transferred in the name of his wife and complainant/assessee continued to hold the property in his own name---Department issued notice for amending the `assessment' on the basis of definite information that complainant/assessee had rented out property but had failed to declare the rental income in his own return---Notice issued had only asked the complainant/assessee to give his reply to the notice and also to produce relevant accounts/documents before the competent authority to enable it to determine the correct income and the amount of tax actually payable---Same was merely a show-cause notice---Complainant/assessee would have the right to defend his position---No 'maladministration' was found---Complainant/assessee should join the proceedings initiated under S.122 of the Income Tax Ordinance, 2001 before the competent authority---Complaint was disposed of accordingly. THIS FINDING DECISION BY : JUSTICE (RETD.) MUNIR A. SHEIKH (FEDERAL TAX OMBUDSMAN).----It is alleged by the complainant that despite completion of his assessment and creation of refund the respondents had committed `maladministration' by failing to issue refund, in response to application dated 21-10-2004, within 60 days stipulated under law. The respondents may be directed to pay refund applied for. 2. In reply, the respondents have submitted…

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