Law: Income Tax Ordinance, 2001

Section: 170,171

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 96,102,50(4),52A

Income Tax Ordinance (XLIX of 2001)----Ss.170 & 171---Income Tax Ordinance (XXXI of 1979) Ss.96, 102, 50(4) & 52A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---C.B.R. Circular No.5/2003 dated 30-6-2003---Refund was not issued on the ground that the party who deducted the tax had deposited it late in the Government account not adhering to the legal requirements to deposit within 7 days of deduction and that challan in respect of the other indicates payment under S.52A and not S. 50(4) of the Income Tax Ordinance, 1979---Validity---Payment of withholding tax pertained to complainant/assessee was visible from the "details of payment" on challan---Word "52-A" had been written which was being made an excuse to insist that payment was under S.52A and not under S.50(4) of the Income Tax Ordinance, 1979--No column on the prescribed challan form existed for the section in which payment was made and it was illogical to presume that the payments were by the withholding agent on their own account and not for the parties whose names were clearly mentioned in the column meant for "details of payment" which could be verified from the withholding agent---Section 52A of the Income Tax Ordinance, 1979 related to recoveries from the person from whom tax was deducted and had no relevance in the present context because neither the complainant/assessee nor the withholding agent was required to make payment under S.52A of the Income Tax Ordinance, 1979---Responsibility for delay in depositing the withheld amount of tax fell on the withholding agent and cognizance should have been taken under S.86 of the Income Tax Ordinance, 1979---Refund vouchers should preferably be issued along with the refund order and where verification is required "within three months from the date the refund order is made" .and the refund voucher be delivered to the taxpayer by registered post or courier service---Department was responsible for deliberate withholding of refund thus committing "maladministration"---Federal Tax Ombudsman recommended that refund of the aggregating Rs.3,83,329 for the assessment years 1999-2000 to 2001-2002 be issued under S.170 of…

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