Law: Income Tax Ordinance, 1979

Section: 59

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Income Tax Ordinance (XXXI of 1979)----S. 59---C. B. R. Circular No. 4 of 2001, dated. 18-6-2001, para. 9(a)(ii)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Self-assessment---Setting apart of a case for total audit---Matter relating to assessment---Validity---Neither the process employed by the Regional Commissioner of Income 'fax under para. 9(a)(ii) of Central Board of Revenue's Circular No.4 of 2001, dated 18-6-2001 nor his decision to select the case for audit is a matter relating to assessment of income nor any remedy in the shape of appeal/revision against his decision, to select the case is available to the complainant/assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 59---C.B.R Circular No. 4 . of 2001, dated 18-6-200-1, para. 9(a)(ii)--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Self-assessment---Setting apart of cases for total audit-- -Prejudice caused to assessee--­Complainant/assessee having earned privilege when his return of income qualified' for acceptance under Self-Assessment Scheme, denial of such privilege without valid reason would be a prejudice caused to the complainant/assessee. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 59---C.B.R. Circular No. 4 of 2001, dated 18-6-2001, para. 9(a)(ii)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)., S.9---Self-assessment---Setting apart of case for total audit---Loss of return---Assessee in collaboration with officials of the Department managed to get his Return replaced in the record of the office and tampered with the original return to post his modeling receipts therein-- -Complaint against setting apart of the case of assessee-­Validity---Without prejudice to the departmental enquiry leading to loss of genuine return from the record, there was sufficient evidence on record to believe that the version of return produced, before the authorized dealing officer, on behalf of the complainant/assessee was not the true copy of the original return---Complainant/assessee had not approached the office of Federal Tax Ombudsman with clean hand and as such no interference with decision…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492