Law: Income Tax Ordinance, 2001

Section: 122

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 63,132

Federal Tax Ombudsman's Investigation and Disposal of Complaints Regulation, 2001---Regln. 23(vi)---Income Tax Ordinance (XXXI of 1979), Ss.63 & 132---Income Tax Ordinance (XLIX of 2001), S.122A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Close of complaint---Ex parte assessment was set aside under S.122A of the Income Tax Ordinance, 2001---Parties confirmed that the impugned order had been set aside redressing the grievance of the complainant/assessee---Complaint was closed by the Federal Tax Ombudsman under Regulation 23(iv) of the Federal Tax Ombudsman' Investigation and Disposal of Complaints Regulation, 2001. FINDINGS/DECISION JUSTICE (RETD.) MUNIR A. SHAIKH, (FEDERAL TAX OMBUDSMAN).---The complainant, an individual, derives income from cooking rice at Data Darbar, Lahore. He commenced his business on 15-7-1999 after getting a shop on rent. The Taxation Officer, Circle 04, Zone C, Lahore issued a notice to the complainant under section 56 of the repealed Income Tax Ordinance, 1979 for the assessment years 1996-97 to 1999-2000. In response to the statutory notices the complainant filed rent deed dated 15-7-1999 and certificate from Anjuman-a-Tajran to prove that he had commenced business with effect from 15-7-1999. The Taxation Officer did not rely on the rent deed and the certificate & finalized assessment under section 62 of the repealed Ordinance as under:- Asstt. Year Income assessed. 1996-97 Rs.9,50,000 1997-98 Rs.11,90,000 1998-99 Rs.14,00,000 1999-2000 Rs.15,80,000 2. Aggrieved from the assessment order the complainant…

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