Law: Income Tax Ordinance, 1979

Section: 50,50(4),50(5),13,13(1)(aa),100,102

Income Tax Ordinance (XXXI of 1979)].....Ss. 100, 102, 13(1)(aa), 50(4) & 50(5), Refund on assessment and appeal etc. Assessment Addition Setting aside of assessment by First Appellate Authority Appeal by Department Appellate Tribunal dismissed the department's appeal as the appeal was not found to be competent and was found to have been filed without legal authority -Reference to High Court Complainant alleged non issuance of income-tax refund of amount deducted and claimed compensation under S.102 of the Income Tax Ordinance, 1979 by stating that addition was deleted by the First Appellate Authority Validity Complainant was not right in stating that the First Appellate Authority had deleted the addition when in fact it had only been set aside Assessment stood set aside but the reassessment proceedings could not be taken up because of the Department's Reference to High Court Department was quite right in stating that S.100 of the Income Tax Ordinance, 1979 specifically excludes from its purview "an order setting aside an assessment" and no refund was considered to be due as a result of setting aside of an assessment Section 102(4) of the Income Tax. Ordinance, 1979 also excludes from the purview of the said section any such refund as had become due as a result of the setting aside of an assessment While it was observed by the Ombudsman that the Department should have explained the legal position to the complainant instead of just keeping the refund application pending, as far as the claim of the refund itself was concerned no intervention was found possible Complaint was accordingly dismissed by the Federal Tax Ombudsman. FINDINGS/DECISION This is a complaint filed by the son and legal heir of the late Mr. Muhammad Rafiq Ghaus, who was engaged in the manufacture of crown caps for beverage bottles under the name and style of Ghausia Metal Closures, Faisalabad. The complaint relates to alleged non issuance of income tax refund and also seeks compensation under section 102 of the Income Tax Ordinance. The main points in the complaint are as under: (i) The late Muhammad Rafiq Ghaus was assessed as proprietor of Ghausia Metal Closures for the assessment years…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492