Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2

Law: Income Tax Ordinance, 1979

Section: 50,59,59(1),96

Law: Income Tax Rules, 2002

Section: 71

Law: Income Tax Ordinance, 2001

Section: 164,164(2),168,170,2(3)

(a) Income Tax Ordinance (XLIX of 2001)---Ss.170, 164(2), 168 & 235---Income Tax Ordinance (XXXI of 1979), S.96, 59(1) & 50---Income Tax Rules, 2002, R.71---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Refund---Self-Assessment Scheme---Non-issuance of refund due to failure to provide copies of "certificates on the prescribed form" regarding deduction of tax and that "additional information i.e. such as Bank Branch, of deposit date and its challan number were required" as the Assessing Officer's anxiety was to ascertain that the amount deducted by the withholding agent had actually reached the Treasury for which such information was relevant to exclusively establish such factum---Validity---Refund stood created on record---Certificate from withholding agent was furnished---Affidavit about Electric meter was filed---Since Central Board of Revenue had been vested with sufficient authority to compel the withholding agent to deposit the collected/deducted amount in the Treasury, any suspected default by `the person in trust' could not be made an excuse to deprive the taxpayer of his lawful claim supported by certificate which, the law provided as "shall be treated as sufficient evidence of the collection/deduction for the purpose of S.168" of the Income Tax Ordinance, 2001---Department had given assurance that an Inspector was being deputed to personally visit the office of withholding agent to verify the veracity of the certificate issued by them and to confirm that the deducted amount had been deposited in the Government account---Representative of the Department stated that refund will be issued within a week and the representative of the complainant/assessee expressed satisfaction with such undertaking---Federal Tax Ombudsman recommended that the Central Board of Revenue issue fresh mandate to `tax functionaries' on the lines indicated in the present order and report compliance within one month of the receipt of this order and refund amount be issued to the complainant as undertaken by the Department. (b) Income Tax Ordinance (XLIX of 2001)--S. 170---Income Tax Ordinance (XXXI of 1979), S.96---Establishment of Office…

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