Law: Income Tax Ordinance, 1979

Section: 59,85,89,138,138-E(4),138-E(5)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)]......Ss. 138 E(4)(5), 89 & 85 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Disposal of application by the Settlement Commission Maladministration After settlement of disputed issues by the Settlement Commission, Complainant/assessee withdrew appeal but did not pay tax on the ground that Assessing Officer did not give effect to the order of Settlement Commission and issued demand notice and challan on the basis of Income determined by the Commission and committed serious malad-ministration as Assessing Officer was duty bound to issue demand notice on the basis of order of Settlement Commission as envisaged under S.85 of the Income Tax Ordinance, 1979 Assessing Officer on the contrary, levied additional tax under. S.89 of the Income Tax Ordinance, 1979 on the original demand on the basis of income assessed by the Assessing Officer, completely ignoring the order of Income Tax Settlement Commission Department contended that since the Complainant/assessee did not fulfill the necessary condition of payment of tax on the basis of income settled by the Settlement Commissioner by the date prescribed in the order of Settlement Commission the order of Settlement Commission stood automatically cancelled and that of Assessing Officer restored -Val.idity S.138 E(5) of the Income Tax Ordinance, 1979 made it mandatory that the order passed under S.138 E(4) of the Income Tax Ordinance, 1979 shall provide for the terms of settlement including any demand of tax, penalty or interest, the manner in which any sum due under the settlement shall be paid and all other matters to make the settlement effective Commission did not state the tax to be paid by the Complainant/assessee Was not possible for the complainant to calculate and pay the tax on his own As the copy of order was sent to Assessing officer it was his duty to follow up the matter by issuing demand notice but it was not done Assessing Officer instead of calculating tax on the income determined by the Commission and issuing demand notice wrote to the Complainant/assessee that since it had not made payment of tax on income determined by the…

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