Law: Income Tax Ordinance, 1979

Section: 55,55(1),58,58(1),59,59(1),61,143,143B

Law: Income Tax Rules, 1982

Section: 190

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(2)

(a) Income Tax Ordinance (XXXI of 1979) Ss. 59(1) & 61 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) C.B.R. Circular No.7 of 2002, dated 15 6 2002, para. 8 (Self Assessment Scheme) Self assessment -Wealth statement Initiation of proceedings under normal law on the ground that wealth statement was not filed alongwith the return of income, the return was invalid and not acceptable under Self Assessment Scheme Validity Complainant/3ssessee filed return of income within, the stipulated time alongwith statements of account, evidence of tax deduction, tax paid and statement under S. 143B of the Income Tax Ordinance, 1979 supported with evidence of tax deduction Views of the Department that wealth statement , was not filed alongwith such documents particularly in the presence of affidavit of the Authorized representative of the Complainant/assessee wherein he had confirmed filing of relevant wealth statement was difficult to reconcile Possibility of misplacing the wealth statement of the official of the department could not be ruled out Observation of the Department that non filing of wealth statement alongwith return of income made the return invalid were not well founded by the Federal Tax Ombudsman. (b) Income Tax Ordinance (XXXI of 1979) Ss. 59(1), 61, 58(1) & 55(1) Income Tax Rules, 1982, R. 190 -C.B.R. Circular No.7 of 2002, dated 15 6 2002, para. 8 (Self-Assessment Scheme) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) Self assessment -Initiation of proceedings under normal law due to non filing of wealth statement treating the return as invalid Assessee contended that issuance of notice under section 61 of the Income Tax Ordinance, 1979 was ab initio void as none of the conditions of para. 8 of the Self-Assessment Scheme was followed nor any letter was issued to the complainant to make up the deficiency within the stipulated period and also filed wealth statement alongwith affidavit that the sane was filed with the return of income Validity Short documents including wealth statement could be requisitioned by the Assessing Officer before accepting the return under Self Assessment…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492