Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2

Law: Income Tax Ordinance, 2001

Section: 21,21(l)

Law: Income Tax Ordinance, 1979

Section: 24,24(ff),59,59(1)

Income Tax Ordinance (XXXI of 1979)....Ss. 59(1) & 24 (ff) Income Tax Ordinance (XLIX of 2001), S. 21-C.B.R. Circular No.7 of 2002, dated 15 6 2002 Para. 9(a)(ii) C.B.R. Circular No.7(7)/S. Asstt./2002, dated 17 12 2002 Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Assessment year 2002 2003 Setting apart of return for total audit on the ground that the gross receipts were declared at Rs.14,263,731 against which profit and loss expenses was claimed at Rs.13,515,718; that survey team assessed the sales at Rs.240,000,000, that wealth statement was silent in respect of vehicles declared in survey form and that rent paid through cash may attract the provisions of S.21(1) of the Income Tax Ordinance, 2001 Selection of case for total audit in spite of assessee's explanation that commission receipt against sales conducted on behalf of principals were more than sales assessed by the survey team; that vehicles were declared in the balance sheet and that rent was paid through cheques and details of cheques were furnished Validity Sales effected during the year were definitely much more than estimated by the survey team Complainant/assessee filed copy of rent ledger containing details of cheques through which rent was paid Copy of bank statement had also been filed which indicated that payments were made through crossed cheques Complainant/assessee was not confronted with investment introduced towards purchase of vehicles, however no investment was made on this score during the year under consideration Basis adopted for selection of case for total' audit were not found valid Federal Tax Ombudsman recommended that the case of the complainant be excluded from the list of cases selected for total audit and return be accepted under the Self Assessment Scheme. FINDINGS/DECISION This complaint has been filed contesting the selection of complainant's for total audit under para. 9(a)(ii) of the Self Assessment Scheme 2002 2003 as unjustified. 2. Brief facts of the case are that the complainant derives income from commission as distributor of Nestle Milk Pack Ltd. and Haidri Beverages (Pvt.) Ltd. Return was filed declaring income 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