Law: Income Tax Ordinance, 2001

Section: 1,2A,122A,.72(1)

Income Tax Ordinance (XXXI of 1979)----Ss.72(1) & 63---Income Tax Ordinance (XLIX of 2001), S.1, 2-A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), 2(3)---Assessment in the case of discontinued business or profession---Assessee intimated the relevant Taxation Officer through notice under S.72(1) of the Income Tax Ordinance, 1979 regarding closure of its business---Ex parte assessment order was passed in spite of producing evidence in respect of intimation regarding closure of business and copies of statements of the landlord and neighbours who confirmed the contention of the assessee---Validity--Factum of closure of business was on the file which could be verified from the neighbours and the landlord of the building in which the complainant/assessee has hired a room for business---Taxation Officer, instead of taking evidence of the landlord and the neighbours of the complainant/assessee, had relied upon an uncorroborated and un-confronted report of the Inspector after the closure of business---Such report was contradicted on oath and in writing that business was closed---Rejection of the statement of assessee was not only unreasonable but also arbitrary amounting to `maladministration'---Order passed on fudged report was liable to be set aside---Federal Tax Ombudsman recommended that the Secretary Revenue Division, should advise the concerned Commissioner of Income Tax to set aside the impugned order under S.122-A of the Income Tax Ordinance, 2001. 2005 PTD 1390 rel. THIS FINDING DECISION BY : : JUSTICE (RETD.) MUNIR A. SHEIKH (FEDERAL TAX OMBUDSMAN).----The complaint has been filed by Ms. Samina Khan who was Ex-Proprietor of Messrs Micron Lab 89-D, Jail Road, Lahore. She allegedly operated the laboratory on part time basis and due to decline in business closed it with effect from 30-6-2001 and intimated the relevant Taxation Officer through notice under section 72(1) of the repealed Income Tax Ordinance, 1979. Despite this intimation the Taxation Officer passed an ex parte order, dated 28-12-2004 under section 63 of the repealed Ordinance creating a demand of Rs.9,300 for the assessment year 2002-03. This order was passed on a…

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