Law: Income Tax Ordinance, 1979

Section: 12,12(2),50(4),59A,80C,143B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i)(a),(b),(V)

(a) Income Tax Ordinance (XXXI of 1979)----Ss.12(2), 50(4), 59A, 80C & 143B---Income Tax Ordinance (XLIX of 2001), S.221---S.R.O. No.586(I)/99 dated 30-4-1999---Constitution of Pakistan (1973), Arts. 246 & 247---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(i)(a), (b) & (c)---Tax deducted---Refund---Statement of Income---Assessment on basis of return---Tax on income of contractors---Exemption---Complainant was resident of Provincially Administered Tribal Area and had executed some contracts with Frontier Works Organization for road works in the Kohistan Pattan Area---Tax was deducted under S.50(4) of the Income Tax Ordinance, 1979---Contractor claimed refund which was refused by the department---Department contended that complainant had filed statements under S.143B of the Income Tax Ordinance, 1979 and tax was deducted under S.5.0(4) on the presumptive income which constituted final discharge---Validity---Provisions of Income Tax Ordinance had not been extended to Federally Administered Tribunal Areas or provincially Administered Tribunal Areas where the complainant resided---Section 12(2) of the Income Tax Ordinance, 1979 was wrongly interpreted---Complainant had not done any activity directly or indirectly in the taxable territories and he could not be considered to have business connection in Pakistan---Context of section 143B was quite invalid---Assessment under S.59A °was to be on deemed income under S.80C of the Ordinance---Assessment under S.59A was made in respect of income which was not chargeable to tax in Pakistan---Federal Tax Ombudsman recommended the Commissioner of Income Tax to make rectification under S.221 of Income Tax Ordinance, 2001 and refund would be considered as due from that date. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.2(3)(i)(a) & (b) & (V)---Maladministration---Refusal to refund the tax which was not actually payable by the complainant fell within the definition of "maladministration". FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---This is a complaint by resident of Kohistan regarding non-payment of…

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