Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 59,59(1)

(a) Income Tax Ordinance (XXXI of 1979) S. 59(1) C.B.R. Circular No. 7 of 2002, dated 15 6 2002. para. 9(a)(ii) [Self Assessment Scheme] C.B.R. Letter No. C. 7(7)S asstt/2002, dated 17 12 2002 C.B.R. Letter No. C. 7(7)/S. asstt/2002 dated 5 3 2003 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Self assessment Setting apart -Cut off date Fact that Complainant/assessee had applied for extension of time will not operate as extension of the cut off date fixed by the Central Board of Revenue. (b) Income Tax Ordinance (XXXI of 1979) S. 59(1) C.B.R. Circular No. 7 of 2002, dated 15 6 2002 para. 9(a)(ii) [Self Assessment Scheme] C.B.R. Letter No. C. 7(7)S asstt/2002 dated 17 12 2002 C.B.R. Letter No. C.7(7)/S. asstt/2002 dated 5 3 2003 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Self assessment Setting apart -Time for reply of show cause notice Complainant was required to reply 16 queries from the department by specified date Validity Time given for reply was not judicious and was arbitrary, unreasonable and impracticable Circular of Central Board of Revenue had clearly stated that the selection of cases for total audit muse be carried out on judicious and transparent manner Complainant/assessee was not given proper and reasonable time to reply the queries which amounted to maladministration. (c) Income Tax Ordinance (XXXI of 1979) S. 59(1) C.B.R. Circular No. 7 of 2002, dated 15 6 2002, para. 9(a)(ii) [Self Assessment Scheme] C. B. R. Letter No. C. 7(7)S. asstt/2002, dated 17 12 2002 C.B.R. Letter No. C.7(7)/S. asstt/2002, dated 5 3 2003 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Self assessment Setting apart of case for total audit without personal hearing as the same was not requested by the Complainant/assessee Validity Not necessary for the Complainant/assessee to have asked for a personal hearing because the Central Board of Revenue by its letter had directed "that the Regional Commissioner of Income Tax must confront the assessee provide them due opportunity of being heard and must indicate the basis of their proposed selection in the notices to be…

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