Law: Income Tax Ordinance, 1979

Section: 50(7B),59(1),59(4),71

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i)(a)

Income Tax Ordinance (XXXI of 1979)---Ss. 59(4) & 71---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(i)(a)---Refund---Compensation---Maladministration---Complainant had filed return under Self-Assessment Scheme---Complainant claimed refund and compensation---Validity---Rectification order bore no date---Order-sheet was not maintained---Such order was passed after receiving notices of complaint---Entire proceedings were mala fide and made up for denying the claim for compensation---Plea of rectification was not pleaded in the reply and was made with ulterior motive which showed that refund amount claimed by the complainant was accepted and the refund vouchers had already been issued---Such was done for denying the claim for compensation---Short document notice was complied within the prescribed period---Assessment would have been made on 30th June---Compensation should therefore be calculated from Ist October in the manner prescribed by section 171 of the Income Tax Ordinance, 2001---Maladministration was established---Tax Ombudsman 'recommended compensation and disciplinary action against concerned Taxation Officer for irregularities and non main­tenance of proper record. DECISION/FINDINGS JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant filed this petition on 11-3-2004 claiming refund and compensation for the assessment Tars 2001-2002 and 2002-2003. The complainant had filed return under the Self-Assessment Scheme and claimed the refund as follows:-- (i) Assessment year 2001-2002 Rs.7,605. (ii) Assessment year 2002-2003 Rs.11,385. Total: Rs.18,990. According for the complainant the assessment was completed under section 59(4) of the repealed Income Tax Ordinance, 1979 and refund become due on 30th June, 2002 and 30th June, 2003 respectively. 2. In response to the notice issued the Regional Commissioner submitted the reply in which it was stated that the returns for the assessment years 2001-2002, 2002-2003 were filed declaring net income of Rs.91,000 and Rs.109,800 respectively within the prescribed time. It was pleaded that the tax payable thereon was Rs.3,105 and Rs.3,775 whereas in the summary…

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