Law: Income Tax Ordinance, 1979

Section: 135,132(2),129(2),146,156

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 221

Income Tax Ordinance (XXXI of 1979)---Ss. 135, 132(2), 129(2), 146 & 156---Income Tax Ordinance (XLIX of 2001), S.221---C.B.R. Circular No.10 of 1960---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Disposal of appeal---Decision in appeal---Inquiry by Inspector---Rectification of mistake,--Maladministration---Assessment and the appellate order for the year 1998-99 and subsequent assessments for the years 2000-2001 to 2002-2003 were contested as unlawful on the ground that enquiry by Income Tax Inspector was conducted without approval from the competent Authority---Appellate Additional Commissioner had enhanced the income in appeal illegally, along with other objections---Department had controverted the allegations and had alleged that complainant did not attend the proceedings therefore case was finalized on the basis of Inspector's report and subsequently effect of decision in appeal was given---Subsequent assessments were finalized keeping in view the immediate history of the case---Validity---Appellate order showed that income computed on the basis of such order exceeded the income assessed---No opportunity of showing cause for such enhancement was given---Enquiry conducted by the Income Tax Inspector was illegal---Such report was relied upon by Appellate Additional Commissioner---Federal Tax Ombudsman exercised jurisdiction to investigate the case and recommended that Appellate Additional Commissioner should rectify the appellate order under section 221 of the Income Tax Ordinance, 2001 after providing an opportunity of hearing to the complainant and Commissioner should amend the assessment orders for the assessment years 2000-2001 to 2002-2003 consequent to the appellate order. DECISION/FINDINGS Brief facts of the case are that the complainant is a lady doctor. For the assessment year 1998-99 she filed Return declaring income of Rs.32,500. The assessment was made ex parte on 30-6-2001 at a net income of Rs.80,000 on the basis of circle Inspectors enquiry report, dated 8-6-2001. 2. The assessment was agitated in appeal and the Appellate Additional Commissioner (AAC) disposed of the appeal vide order, dated 30-3-2003…

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