Law: Income Tax Ordinance, 1979

Section: 55,57,143B,62

Law: Constitution of Pakistan, 1973

Section: 247

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,10(3),2(3)(i)(a)(b),9,11

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 55, 57 & 143-B---Income tax refund claim---Refund would be issued not by Secretary, Revenue Division, but by Taxation Officer in whose jurisdiction case of assessee fell. (b) Jurisdiction--- ----Order passed without jurisdiction---Status---Such order being an illegal and void order, would not confer any right on party concerned. PLD 2001 Kar. 695 rel. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 9 & 10(3)---Income Tax Ordinance (XXXI of 1979), S.143-B---Complaint seeking refund---Limitation---Assessment order was made on 15-3-2003, but complaint was filed on 16-2-2004---Effect---Complaint was prima facie time-barred---Issue of refund had not yet been settled, thus, injustice was continuing---Complaint was treated to be in time in. circumstances. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 62 & 143-B---Constitution of Pakistan (1973), Art.247---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3)(i)(a)(b), 9 & 11--=Income tax refund claim---Tax deducted for work done in Tribal Area was claimed to be exempt in view of Art.247 of the Constitution---Taxation Officer completed assessment under S.62 of the Income Tax Ordinance, 1979, accepted claim of exemption, but did not issue refund and later on transferred assessment record to another region on point of jurisdiction---Validity---Assessment in such case had been completed without jurisdiction and without following proper procedure---Such claim had not been settled even after a year---Such facts would constitute maladministration on account of neglect, inattention, inefficiency and inaptitude in performance of duties falling within meaning of S.2(3)(i)(a)(b) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Onus to prove that respondent had acted bona fide and for valid reasons was lying on Taxation authorities, which they had failed to discharge---Federal Tax Ombudsman recommended to Revenue to direct concerned Taxation authorities to make thorough enquiries to determine location, where income rose, and if same arose within Tribal Area, refund be made…

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