Law: Income Tax Ordinance, 1979

Section: 59,59A,62

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Law: Income Tax Ordinance, 2001

Section: 221

[Income Tax Ordinance (XXXI of 1979)].....Sections 59, 59A & 62...Income Tax Ordinance (XLIX of 2001), S.221...Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.32...C.B.R. Circular No. 4 of 2001 dated 18-6-2001, Para 9(a)(ii)...Self Assessment...Selection of case for total audit...Complaint against...Assessment was framed under S.62 of the Income Tax Ordinance, 1979 during pendency of complaint...Appeal was filed against such assessment...During pendency of appeal, Federal Tax Ombudsman directed to exclude the case from list of cases selected for total audit and to accept the return under Self-Assessment Scheme...In consequence of directions of Federal Tax Ombudsman another assessment under S.59A of the Income Tax Ordinance, 1979 was passed accepting the declared income...Appeal filed by the assessee against original assessment framed under S.62 of the Income Tax Ordinance, 1979 was dismissed being infructuous in view of order passed under S.59A of the Income Tax Ordinance, 1979... Validity... Original order passed under S.62 of the Income Tax Ordinance, 1979 having not been cancelled, set aside or annulled in the due course of law, another order under S.59A of the Income Tax Ordinance, 1979 was legally not a valid order...Assessment framed by the Assessing Officer was not automatically cancelled or modified with the directions of the order of Federal Tax Ombudsman...For compliance of direction of Federal Tax Ombudsman the income tax authorities were required to proceed in accordance with the provisions of Income Tax Ordinance, 1979...Original order passed under S.62 of the Income Tax Ordinance, 1979 being an order validly passed held the field and the subsequent order passed under S.59A of the Income Tax Ordinance, 1979 in presence of such order was not a valid order...Appellate Tribunal held that original order of assessment passed under S.62 of the Income Tax Ordinance, 1979 held the field being a valid order, that Appellate order of First Appellate Authority to dismiss the assessee's appeal filed against the order under S.62 of the Income Tax Ordinance, 1979 declaring the same as infructuous was not maintainable and…