Law: Income Tax Ordinance, 2001

Section: 122,122(1),122A,122(5),240

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

(a) Income Tax Ordinance (XLIX of 2001)----S.122(1)---C.B.R. Circular No.3(12) IT-Jud/2004 dated 24-4-2004---C.B.R. Letter C. No.1(48) IT-I/79 dated 17-2-1981---Finance Ordinance (XXVII of 2002), Preamble---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Amendment of assessments---Show-cause notice to reopen and modify the assessment for the assessment year 2001-2002 as well as for the earlier two years, 1999-2000 and 2000-2001---Assessee contended that amendment in S.122 of the Income Tax Ordinance, 2001, providing for its application to order passed under the Income Tax Ordinance, 1979 was inserted vide Finance Ordinance, 2002---Such amendment was applicable for assessment year 2002-2003 only and not to any earlier assessment year---Notice issued in respect of assessment years 1999-2000 to 2001-2002 was void ab initio---During pendency of complaint, order under S.122 of the Income Tax Ordinance, 2001 had been passed---Validity---Action of Taxation Officer in initiating proceedings under S.122 of the Income Tax Ordinance, 2001 was contrary to settled law and Circular of Central Board of Revenue---Completion of amended assessments under S.122 of the Income Tax Ordinance, 2001 amounted to incompetence and inaptitude of the Department in discharge of its duty and responsibility---Maladministration was proved and matter fell within the jurisdiction of Federal Tax Ombudsman---Federal Tax Ombudsman recommended that the Commissioner undertakes written counselling of the Taxation Officer concerned and place the copy of his counselling memo. on personal file of the concerned officer; that the Commissioner, in discharge of his statutory obligation under section 122A of the Income Tax Ordinance, 2001 takes due cognizance of proceedings initiated in contravention of principles of law settled by binding decision and Central Board of Revenue Circulars, culminating in the perverse orders under S.122 of the Income Tax Ordinance, 2001 and proceed in accordance with law to discharge his obligation under S.122A of the Income Tax Ordinance, 2001 and that outstanding verified refund, if any, based on the original assessment for the yeas…

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