Law: Federal Tax Ombudsman Ordinance, 2000

Section: 122

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),63

Income Tax Ordinance (XXXI of 1979) Ss. 13(1)(aa) & 63 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Addition Gift through cross cheque Copy of cross cheque and gift declaration was filed Demand of donor's bank statement from the donee Donee failed to file the same Addition Validity Assessing Officer had been calling different documents/information piecemeal on different dates and in the end insisted on the production of bank statement of the donor, which was not within the reach of the Complainant/assessee Evidence furnished in the course of assessment proceedings had not been duly considered which amounted to maladministration Federal Tax Ombudsman recommended that the assessment for the year 2001 2002 be cancelled under S.122 of the Income Tax Ordinance, 2001 and a fresh assessment be made after affording the complainant an opportunity of being heard and after giving the consideration to the evidence/documents produced by him. FINDINGS/DECISION This complaint has been filed contesting the ex parte income tax assessment order for the year 2001 2002 as arbitrary and unjustified. 2. Brief facts of the case are that the complainant, invested a sum of Rs.1,3,12,500 in the purchase of a property on 16 3 2001. On receipt of notices from the concerned Taxation Officer, the complainant states to have explained that he had received a sum of Rs.1,350,000 as gift through crossed cheque which was reflected in his bank statement a copy of which was furnished to the Taxation Officer alongwith a copy of the crossed cheque and gift declaration. The Taxation Officer did not consider this evidence and passed an ex parte assessment order whereby the investment of Rs.1,312,500 has been subjected to tax as unexplained investment under section 13(1)(aa) of the Income Tax Ordinance, 1979, hence the complaint. 3. The reply of the respondent has been received in which the assessment order has been defended to be valid and in accordance with law. It is submitted that the complainant had failed to…

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