Law: Income Tax Ordinance, 2001

Section: 122,122A,58(1),59,61,62,63,129

Income Tax Ordinance (XXXI of 1979)---Ss.58(1), 59, 61, 62, 63 & 129---Income Tax Ordinance (XLIX of 2001), S.122A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3) & 9(2)(b)---Complainant was aggrieved by non-acceptance of his returns of income for the assessment years (2000-2001), (2001-02), (2002-03) under self-assessment scheme and for harsh assessments---Department raised preliminary objection about jurisdiction of Ombudsman as action complained of was appealable and on facts it was stated that the Return of the complainant was selected for total audit through computer random balloting; notice was issued for filing wealth statement, trading and profit and loss account---Complainant failed to furnish the requisite documents resultantly ex parts assessment was made and succeeding year's return was filed declaring income of Rs.50,000 less than the income of previous year thus it failed to qualify for self assessment scheme and allegation of maladministration was not correct---Validity---Return was selected strictly in accordance with provisions laid down in the Central Board of Revenue's Circular Self-Assessment Scheme for the year under consideration---Ex parte assessment was made for non-compliance of statutory notices---No maladministration was established---Return for the year 2001-2002 was filed on 11-10-2001 and Income declared was less than the income declared in previous year's return---Return did not qualify for Self-Assessment Scheme as per Board's Circular on Self-Assessment Scheme---Assessment made for year 2001-2002 contained tampering and interpolation--Order sheet for assessment year 2002-2003 was blank---No assessment order existed---Assessing Officer had made the assessment in very irresponsible manner without observing the legal requirements---Such conduct amounted to maladministration---In presence of gross irregularities the objection regarding jurisdiction in terms of section 9(2)(b) of the Federal Tax Ombudsman Ordinance, 2000 was misconceived---Complainant was deprived of his right of appeal, as no order under section 62 was passed as provided in section 129 of the Income Tax Ordinance,…

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