Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 63,129(2),5.122

Income Tax Ordinance (XXXI of 1979)-----S.63---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S.2(3)---Best assessment ---Assessee was a fruit commission agent---Income of Rs.8,00,000 was assessed against declared income Rs.60,000---No inquiries were made by the Inspector before the assessment was completed---Ex parte assessment was completed on 4-6-2001 but this was entered in the Demand and Collection Register on 30-6-2002---Validity---Established practice was -that the entry in the Register was made on the same date the assessment was completed, whole assessment proceedings, therefore, were tainted with maladministration ---Assessment made was perverse, arbitrary, unreasonable and. oppressive---Regional Commissioner of Income Tax had taken cognizance of the irregularities committed by the Assessing Officer and had directed the Commissioner concerned to call for the explanation of the Assessing Officer and take necessary action against him---Appeal filed was dismissed on technical ground only as the complainant/assessee did .not deposit 15 % of tax demand as provided under S.129(2) of the Income Tax Ordinance, 1979---Grounds of appeal were not adjudicated---Federal Tax Ombudsman recommended that the Zonal Commissioner be asked to set aside the assessment under 5.122 of the Income Tax Ordinance, 1979 and issue directions to Assessment Officer to reframe the assessment after making proper inquiries and disciplinary proceedings be initiated against the Assessing Officer and the Inspector. DECISOIN/FINDINGS The complainant Mr. Muhammad Issa is doing business as Fruit Commission Agent in Shahdadpur, District Sanghar and is an existing assessee of Tando Adam Circle on NTN 8-33-0250171: He is aggrieved by the arbitrary and harsh estimate of his income at Rs.800,000 relating to the assessment year 2000-2001 by the ACIT against declared, income of Rs.60,000. The facts of the case are briefly stated as under:-- 2. The assessments for the years 1999-2000 and 1998-99 were completed under the Self-Assessment Scheme on declared income of Rs.67,060 for each year. The assessment for the year 1997-98 was also completed under the Self-Assessment…

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