Law: Income Tax Ordinance, 1979

Section: 56

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Income Tax Ordinance (XXXI of 1979)].......S.56 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Notice for furnishing return of total income -Commencement of business Complainant/assessee leased out shop on 1 9 2001 and voluntarily applied for NTN on 5 2 2001 Notice under S.56 of the Income Tax Ordinance, 1979 was issued requiring the complainant to file return of income for assessment year 2001 2002 and preceding three years Validity Inaptitude in the discharge of duties by the Inspector as well as the Special Officer was established from the fact that the Inspector reported without any basis that the assessee was conducting business for three or four years and the Special Officer instead of demanding from Inspector to substantiate this report, proceeded to issue notices under S. 56 of the Income Tax Ordinance, 1979 for four years to a person who had voluntarily applied for NTN -Federal Tax Ombudsman recommended that Regional Commissioner of Income Tax concerned to issue direction to the relevant Commissioner of Income Tax, to reprimand the Special Officer and the Inspector concerned in writing on their administrative excesses against the complainant. FINDING/RECOMMENDATIONS Maladministration is alleged, in the instant complaint, on the part of Mr. Shamim Ashraf Kamal, Special Officer of Income Tax (SOIT), Circle 19, Gujranwala for issuing allegedly unwarranted notices under section 56 of the Income Tax Ordinance, 1979 (hereafter called Ordinance) requiring the complainant to file returns of Income for assessment year 2001 2002 and preceding three years. 2. Notice under section 10(4) of the Ordinance No. XXXV of 2000 was served and the RCIT, Northern Region, Islamabad made written submissions. He admitted that the complainant applied for issuance of National Tax Number on 5 2 2001 and NTN 16 19 1307302 8 was issued. It was followed by notices under section 56 calling for returns of income for the assessment years 1998 99 to 2001 2002 based on report of Circle Inspector available on record. He confirmed that the complainant filed the returns of income in compliance of notices and that no further .action had been taken by the…

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