Law: Income Tax Ordinance, 1979

Section: 59,61,32A,80DD

Law: Federal Tax Ombudsman Ordinance, 2000

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

(a) Income Tax Ordinance (XXXI of 1979)---Ss 59, 61, 32-A & 80DD---Income Tax Rules, 1982, R.190(1)---Self-Assessment Scheme, (2000-2001), para.9(a)(ii)---Establishment of Office of Federal 'Fax Ombudsman Ordinance (XXXV of 2000), S.9---Self-Assessment Scheme---Notice for production of books---Supply of documents---Audit statement---Short document notice---Complaint was to the effect that the return filed under Self Assessment Scheme was wrongly excluded from Self-Assessment Scheme---Validity---Complainant had produced attested copies of documents which showed that the short documents notice did not contain diary number-Order sheet entry was made in the order sheet relating to previous assessment year, which was inserted afterwards---Interpolation of entries in the Order Sheet were found which established that no short document notice was issued at all---Audited account was found available in the assessment record---Allegations of the department were not substantiated---Return filed had fulfilled the condition of tax paid being higher by 10% or more---Action of the Assessing Officer excluding the complainant's return from the Self-Assessment Scheme was arbitrary', unjust, biased and oppressive which fell under the category of maladministration---Competent authority was ordered to withdraw the action taken by Taxation Officer for excluding the complainant's case from the ambit of Self-Assessment Scheme and accept the complainant's Return. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss.2(3)(i)(b) & 9(b)---Maladministration---Remedy of appeal---Assessment---Jurisdictional remedies of appeal, review or revision were available in the relevant legislation and related only to the decisions on matters enumerated therein---No such remedy had been provided in respect of a process employed in the conduct of assessment or related proceedings---Matter related to the process employed by the respondents against which no appeal, etc. was provided in the Income Tax legislation---Provisions of S.9(2) of the Ordinance did not stand in the way of investigation by the Federal Tax Ombudsman---Complaint was held to be competent for…

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