Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),2(3)(i)(ii),11,9,9(2)(b)

Law: Income Tax Ordinance, 1979

Section: 85

Law: Income Tax Ordinance, 2001

Section: 2(5),122,122A

(a) Income Tax Ordinance (XLIX of 2001)......S. 2(5) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3) & 9(2)(b) Cases of assessment found tainted with any of the traits of defined "maladministration Effect Bar on jurisdiction envisaged in S. 9(2)(b) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 would not apply to such cases. (b) Income Tax Ordinance (XXXI of 1979) S. 85 Income Tax Ordinance (XLIX of 2001), S. 122 A --Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3)(i)(ii), 9 & 11 Demand of tax assessed by authority Estimation of sales at 20 times of working capital Plea of complainant was that sales were estimated without any basis, proof, regard to case history and confronting him with proposed figures -Validity Such estimation would, on its very face, be without valid reason, if not outright malafide Assessment was boldly lacking basis on which sales had been estimated and income worked out Such conduct demonstrated "incompetence, inefficiency and inaptitude in discharge of duties and responsibilities" Assessment order suffered from serious maladministration Ombudsman recommended to Commissioner to resort to S. 122A of Income Tax Ordinance, 2000 to recall assessment order for fresh decision on merits within specified time. DECISION/FINDINGS This complaint alleges maladministration and arbitrary conduct in the framing of assessment on 13 1 2003 for the years, 2000 2001. 2. The facts, as explained in the complaint, are that the complainant's husband used to operate a small retail merchandise shop in a small section of his house, which was closed following his demise. Tax authorities have assessed the payable tax at Rs.9,250 without considering the financial condition of the complainant and without conducting any inquiry to ascertain whether or not the shop in question was operating. It is prayed that the demand notice for Rs.9,250 issued under section 85 of the Income Tax Ordinance, 1979 in consequence of assessment be declared illegal as being arhitrary to mitigate complainant's hardship. 3. In parawise comments, the respondents have taken preliminary objections…

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