Law: Income Tax Ordinance, 2001

Section: 221,122A&122(5A)

Law: Income Tax Ordinance, 1979

Section: 156,80C,50(4)

Income Tax Ordinance (XLIX of 2001)----Ss. 221, 122-A & 122(5A)---income Tax Ordinance (XXXI of 1979), Ss. 156, 80C & 50(4)-- C.B.R. Circular No.11 of 1991, dated 30-6-1991---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3) & 10(8)---Rectification of mistake--Income from commission; service charges and janitorial services by providing manpower---Assessment were framed under Ss. 62/132 of the Income Tax Ordinance, 1979 after conducting direct enquiries---"Nil" demand notices were issued---Application for rectification for grant of full credit and issue of refund was filed---Application for rectification was rejected for the reason that proceedings under S.122(5A) of the Income Tax Ordinance, 2001 were proposed to be taken as the complainant/assessee was a contractor and fell within the Presumptive Tax Regime---Although, Assessing Officer admitted that the mistake was apparent from record but refused to rectify on the ground that the case had been proposed for action under S.122(5A) of the Income Tax Ordinance, 2001---Validity---Decision rejecting the rectification application for creation of refund was contrary to 'the decision of the President of Pakistan which amounted to `maladministration' and was not maintainable in the eyes of law---Federal Tax Ombudsman recommended that the order passed under S.221 of the Income Tax Ordinance, 2001 by the Taxation Officer, rejecting the complainant's application under S.156 of the (repealed) Income Tax Ordinance, 1979 should be set aside by invoking provision of S. 122A of the Income Tax Ordinance, 2001 and complainant's refund in consequence of assessment order for assessment years 1998-99, 1999-2000, 2001-02 and 2002-03 be properly determined and issued along with additional payment, if any, as per law. C.No.36 of 2003, Vol.7 No.9 Tax Forum 42 and I.T.A. No.2668/LB to 2672/LB of 2002 rel. DECISION/FINDINGS JUSTICE (REM.) MUNIR A. SHAIKH, (FEDERAL TAX OMBUDSMAN).---The complainant derives income from providing manpower to the P.I.A. as under:- (i) Commission (ii) Service charges and (iii) Janitorial services He offered `Commission receipts' for taxation under the normal law…

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