Law: Income Tax Ordinance, 1979

Section: 65,154

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Income Tax Ordinance (XXXI of 1979)---Ss.154 & 65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Service of notice---Complainant/assessee denied service of notice under S.65 of the Income Tax Ordinance, 1979 especially pointing out that whereas on the Returns and on all other correspondence, the signatures of the complainant/assessee were in Urdu, the signatures on the notice were in English and in a `pacca' writing---Validity---Forging of signature on notice under S.65 of the Income Tax Ordinance, 1979 seemed to have been manoeuvred with bad and improper motive which frustrated the entire proceedings---Such fraudulent act robs the entire proceedings of legitimacy and validity---Entire action suffered from malice, bad faith and mala fides---As fraud in service of notice was established, the proceedings became nullity and the Federal Tax Ombudsman had jurisdiction to investigate and provide relief according to law---Federal Tax Ombudsman recommended that Commissioner by resort to section 122-A of the Income Tax Ordinance, 2001 cancel the consolidate Additional Assessment order in respect of the assessment years 1999-2000 and 2000-2001 and disciplinary action against Notice Server be initiated for forging signatures of a person different from the complainant though earlier notices were served by him on the complainant, revealing that he knew and recognized the complainant personally. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Additional assessment---Definite informa­tion---Observation in the Additional assessment order that the discrepancies were discovered when "assessment record was perused" was an unequivocal admission that on definite information was acquired after the completion of assessments and the information already existing on record was made a basis for initiation of action under S.65 of the Income Tax Ordinance, 1979. 1996 PTD 186 rel. C.No.849-K/2001 ref. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.154---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Service of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492