Law: Income Tax Ordinance, 1979

Section: 66,

Law: Income Tax Ordinance, 2001

Section: 126(1),122(5A)

Law: Qanun-e-Shahadat (10 of 1984)

Section: 129(e)

(a) Qanun-e-Shahadat (10 of 1984)--- ----Art. 129(e)---Actions performed in normal course of duties would be presumed to be bona fide. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 126(1)---Evidence of assessment---Assessment order being an original document was cognizable evidence, thus, all particulars contained therein would be treated as correct. (c) Income Tax Ordinance (XXXI of 1979)---S.66-A---Income Tax Ordinance (XLIX of 2001), S.122(5-A)---Revision of assessment---Prerequisites---Where assessment order was erroneous as well as prejudicial to interest of revenue, then jurisdiction to invoke, S.66-A of Income Tax Ordinance, 1979 (S.122(5-A), Income Tax Ordinance, 2001) would arise---Mere disagreement among officers on result of assessment order or possibility of framing a better or more revenue yielding assessment by IAC/CIT would not be valid ground to treat completed assessment as erroneous and prejudicial to revenue---Where assessment order was not in accordance with law, then erroneousness causing prejudice to revenue would occur---Element of erroneousness would be ruled out, where department never pleaded for enhancement of income in appeals filed against assessment order---Prejudice to revenue alone would not vest jurisdiction for revision of assessment. 1997 PTD (Trib.) 902 fol. (d) Income Tax Ordinance (XLIX of 2001)--- ----S.122(5-A)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 11---Issuance of notice to revise already completed assessment---Validity---Impugned notice had ignored that matter had already been considered at assessment stage and reconsidered in the light of Inspection Note at re-assessment stage with approval of superior officers---Mere disagreement or possibility of framing a better or more revenue yielding assessment by IAC/CIT would not be valid ground for revising such assessment---Pre-conditions prescribed by law to revise completed assessment had not been fulfilled rendering impugned notice without jurisdiction, contrary to law, perverse and arbitrary falling in realm of maladministration---Ombudsman would have jurisdiction to investigate such case, particularly when department…

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