Law: Income Tax Ordinance, 2001

Section: 122,2(3),63,122(5A)

Income Tax Ordinance (XXXI of 1979)----S.63---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Best assessment---Assessment order was assailed on the grounds that order did not bear any date and was served after a lapse of 6 months from the last date of hearing; that the order was not a speaking order and that the Assessing Officer had not followed the directions of First Appellate Authority which made it illegal and unlawful---Validity---Undated order had been communicated to the complainant/assessee after a period of more than 6 months from the date of conclusion of the hearing---Such communication of order was contrary to settled law---Order was a mere repetition of the previous assessment order and no reason had been given for increase in the total income---Order in fact being not a speaking order, Federal Tax Ombudsman recommended that Commissioner of Income Tax to invoke the provisions of S.122(5-A) of the Income Tax Ordinance, 2001 for setting aside the order and de novo proceedings in the case as per law. Messrs Crescent Sugar Mills Ltd. v. C.B.R. and others NLR 1982 Tax 1 rel. THIS FINDING DECISION BY : : JUSTICE (RETD.) MUNIR A. SHEIKH (FEDERAL TAX OMBUDSMAN).----The complainant filed Income Tax Return under the `self-assessment scheme' with the Taxation Officer, Circle 20, Zone-A, Lahore for assessment year 2001-02 declaring income of Rs.1,10,000. The return was selected for total audit and assessment was finalized on 28-10-2003 at net income of Rs.11,12,000 under section 63 of the repealed Income Tax Ordinance, 1979. Aggrieved by this order the complainant filed an appeal and the CIT(A) vide order dated 9-2-2004 set -aside the order with the following observations:-- "In view of the foregoing facts and circumstances of the case, I am of the view that the contentions of the appellant have not been considered at all. In this manner important facts of the case have been ignored and the assessment has resulted into a harsh treatment. The assessment is not sustainable, hence it is ordered to be set aside for de novo proceedings with the directions that fresh assessment be framed after examining the relevant records and…

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