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) C.B.R. Circular Letter No. 7(7)S. Asst/2001, dated 26 3 2002 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Self assessment Department contended that setting apart of a case for total audit was a matter relating to assessment which was subject to appeal/revision Validity Selection of the case for audit made by the Regional Commissioner of Income Tax under para. 9(a)(ii) of C.B.R. Circular No.4 of 2001 was neither a matter relating to assessment of income nor any remedy in the shape of appeal/revision against his decision to select the case was available to the complainant. (b) Income Tax Ordinance (XXXI of 1979) S. 59 C.B.R. Circular No. 4 of 2001, dated 18 6 2001, para. 9(a)(ii) C.B.R. Circular Letter No. 7(7)S. Asst/2001, dated 26 3 2002 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Self assessment Prejudice caused to assessee Denial of privilege available to assessee i.e. acceptance of return under Self Assessment Scheme, without valid reason, would be a prejudice caused to the complainant. (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) -C.B.R. Circular Letter No.7(7)S.Asst/2001, dated 26 3 2002 -Establishment of Officer of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 9 Self assessment Guidelines by the Central Board of Revenue for total audit Decline in income Assessment year 2001 2002 Basis for setting apart of case for total audit under para. 9(a)(ii) of the C.B.R. Circular No.4 of 2001, dated 18 6 2001 were exaggeration of expenses; filing of declaration under S.59 D of the Income Tax Ordinance, 1979; purchase of assets by the family members of the assessee; non filing of statement under S.139 of the Income Tax Ordinance, 1979 and comparison of income with assessment year 1997 98 in respect of decline in income Validity Complainant/ assessee had explained the issues that was confronted with by the Regional Commissioner of Income Tax through his notice and sufficient cause had been shown on its behalf as to why not…

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