Law: Wealth Tax Act, (XV of 1963)

Section: 10,16(2)(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Wealth Tax Act (XV of 1963)---Ss. 10 & 16(2)(4)---Establishment of, Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Jurisdiction of wealth tax authorities---Assessment---Duplicate assessment---Assessments were finalized in violation of the direction of the Appellate Authorities that the assessment record of the company be checked to find out the date on which the complainant had purchased the shares and then the assessment record of the complainant should be transferred from Islamabad to Peshawar on point of jurisdiction---Validity---Two sets of assessments were on record which was illegal---Directions of appellate authorities had not been carried out by the Assessing Officer according to which the assessment record of the complainant/assessee was to be transferred from Islamabad to Peshawar before taking decision which helped the Assessing Officer to know the facts of the case but the same was not done---Intimation regarding assessment circle in Islamabad was sent to Appellate Tribunal but the same was not available on the Department's record---Duplicate assessments were contrary to law and amounted to maladministration ---Federal Tax Ombudsman recommended that the assessment record of the complainant be obtained from Islamabad through correspondence at Commissioner's level and the assessments for the years 1995-96 to 1997-98 be revised so that the complainant was not assessed twice and was charged to tax due from him according to law after providing him an opportunity of being heard. FINDINGS/ DECISION Brief facts of the case are that the complainant, a director of Messrs Tastor's Choice (Pvt.) Ltd. filed his return of wealth tax for assessment year 1998-99 in the Companies Circle-03, Peshawar. The Assessing Officer initiated the assessment proceedings for preceding years also i.e. from 1993-94 to 1997-98 and for non-compliance of statutory notices under section 16(2) and 16(4) of the Wealth Tax Act, 1963 made ex parte assessments for all the five years vide consolidated order, dated 30-6-2000. The complainant filed an appeal before the CIT(A) who vide his order, dated 20-12-2000 observed that the company in which the appellant was a…

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