Law: Income Tax Ordinance, 2001

Section: 122

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 59(1)

Income Tax Ordinance (XLIX of 2001)----S. 122(5A)-Income Tax Ordinance (XXXI of 1979), S.59(1)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (I of 2003), Preamble---C.B.R's letter C.No.3(12) IT-Jud/04, dated 24-4-2004---Amendment of assessments for the assessment years 2000-2001 and 2001-2002 finalized under Self-Assessment Scheme prior to enactment of Finance Act, 2003---Validity---Admittedly, notices, dated 28-6-2004 and 15-3-2005 under S.122(5A) of the Income Tax Ordinance, 2001 pertained to assessment years 2000-2001 and 2001-2002---Assessment of these years would be deemed to have been made in respect of income referred to in S.80(1) of the Income Tax Ordinance, 1979---Assessments orders were framed on 1-6-2002 and 27-5-2002---Substituted subsection (5A) in S.122 of the Income Tax Ordinance, 2001 was effective from 1-7-2003 and was not applicable to the matter decided and closed prior to enactment of Finance Act, 2003---Proceedings initiated against the complainant/assessee under S.122 of the Income Tax Ordinance, 2001 were without jurisdiction, illegal and void ab inito---Federal Tax Ombudsman recommended that the proceedings initiated against the complainant under S.122 of the Income Tax Ordinance, 2001 by issue of notices, dated 28-6-2004 and 15-3-2005 be dropped/withdrawn and cancelled. Zikaria H.A. Sattar Bilwani and another v. Inspecting Additional Commissioner of Wealth Tax, Range II, Kar. 2003 PTD 52 (SC Pak.); 2007 PTD 2051; Monnoo Industries Ltd. v. C.I.T., Lab. 2001 PTD 1525 and Honda Shahrah-e-Faisal Association of Persons v. Regional Commissioner of Income Tax, Karachi and others 2005 PTD 1316 rel. DECISION/FINDINGS JUSTICE (RETD.) MUNIR A. SHAIKH (FEDERAL TAX OMBUDSMAN).---A common question of law is involved in both the above mentioned complaints and action against the complainant was initiated through a single notice pertaining to Tax Years 2000-01 and 2001-02, therefore, these complaints are disposed of by this single consolidated finding/decision. 2. The complainant, an individual, derives income from employments agency under the name M/s S.I. Employment Agency, Ugoke Road, Sialkot. He…

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