Law: Income Tax Ordinance, 1979

Section: 59,62,63

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,11

Income Tax Ordinance (XXXI of 1979)----Ss. 59, 62 & 63---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 11---Self-assessment---Selection of case for total audit---Refusal of Taxation Officer to accept revised return filed by assessee in terms of agreement made by Regional Commissioner of Income Tax and Tax Bar Association---Validity---Such agreement had no legal force as assessment was a matter between taxpayer and Taxation Officer---Taxpayers had not authorized representative of Tax Bar Association to enter into such agreement---Regional Commissioner of Income tax was not Assessing Authority, thus, had no legal authority to enter into such agreement---Assessment was to be completed according to provisions of Ss.59, 62 or 63 of Income Tax Ordinance, 1979 and not on basis of a blanket agreement covering all taxpayers---C.B.R. had cancelled such agreement---Assessee had failed to prove any maladministration on the part of Taxation Officer---Federal Tax Ombudsman closed proceedings in such case. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---Brief facts of the case are that the complainant, an A.O.P. derives income from sale of cloth. Return for the assessment year 2001-2002 was filed under Self-Assessment Scheme declaring net income of Rs.67,600. The case was selected for total audit through random computer ballot. During the pendency of assessment, the complainant revised his return on 27-2-2003 in terms of the agreement dated 31-1-2003 made by the R.C.I.T.,' Multan and Tax Bar Association, Faisalabad whereby all cases of total audit both BF and current excluding yarn dealers and cases of concealment, assessments were to be completed by enhancing tax by 35% where declared income was upto Rs.200,000. The assessing officer, however initiated the assessment proceedings and issued notice under section 61 on 21-5-2003 for by 26-5-2003 which was served on 25-5-2003. In response to this notice the complainant had stated that he had filed a revised return on 27-2-2003 declaring income at Rs.84,700 and increasing tax @ 35% on the basis of tax payable on declared income in accordance with the terms and…

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