Law: Income Tax Ordinance, 1979

Section: FirstSched.,PartI

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)---First Sched., Part I---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Rebate---Assessee being above 65 years, rebate at 50% of the tax was neither allowed by the Assessing Officer nor such ground taken in appeal was considered by the First Appellate Authority---Validity---Silence of order of First Appellate Authority about the ground of appeal taken by the assessee regarding rebate amounted to maladministration ---Complainant/assessee was legally entitled to a 50% rebate as provided in Part I of the 1st Sched. to the Income Tax Ordinance, 1979---Federal Tax Ombudsman recommended that assessment orders pertaining to assessment years, 1997-98, 1998-99 and 1999-2000 be amended by the Competent Authority and allow the tax rebate after ascertaining the age of the complainant/assessee. FINDGINS/DECISION Brief facts of the case as stated by the complainant are that he is an old man and runs a small hotel which did not fetch him taxable income. He has been assessed to tax for the assessment years 1994-95 to 1999-2000. The assessment is stated to have been made without any enquiry or evidence and is contested to be unjustified, illegal, unwarranted and against the facts of the case. The complainant prays for exemption from tax. 2. In reply the respondent has stated that assessments in complainants case for the years 1994-95 to 1998-99 were finalized at net income of Rs.30,000, Rs.35,000, Rs.40,000; Rs.50,000 and Rs.60,000 respectively on the basis of Circle Inspectors report. It is submitted the complainants appeals were rejected by the CIT(A) with the remarks "that the Assessing Officer has not made harsh assessment at all and the AR…

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