Law: Income Tax Ordinance, 1979

Section: 138,SecondSched.,Cl.(118C)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)].....S.138 & Second Sched., Cl. (118C) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3) -Exemption Failure to take suo motu notice of arbitrary refusal to allow exemption on recommendation of Federal Tax Ombudsman Assessee claimed exemption from tax for its profits and gains under Cl. (118 C) of the Income Tax Ordinance, 1979 for a period of 8 years Claim of exemption from tax was rejected by the Assessing Officer First Appellate Authority set aside the orders but the remanded issue was again decided against the assessee who tiled a complaint for arbitrary refusal of exemption Federal Tax Ombudsman recommended grant of exemption from tax by invoking provisions of S.138 of the Income Tax Ordinance, 1979 suo motu Commissioner of Income tax complied with the direction and allowed exemption from tax to profits and gains but failed to take suo motu notice of arbitrary refusal to allow exemption -Maladministration having been established, Federal 'Tax Ombudsman recommended that Commissioner of Income Tax rectified his order passed under S.138 of the Income Tax Ordinance, 1979 dismissing assessee's petition on point of limitation while the issue warranted suo motu notice to grant the relief arbitrarily denied to the assessee/petitioner. FINDINGS/DECISION Maladministration is alleged in the instant complaint for demanding income tax amounting to Rs.363,362 on income assessed at Rs.792,000 in an ex parte order for assessment year 1998 99 by Mr. Taj Hamid, DCIT, Company Circle 12, Peshawar on 18 1 2001 and for dismissal of revision petition filed under section 138 with the CIT, Companies Zone, Peshawar, Mr. Khawas Khan Niazi vide his order dated 14 1 2002. 2. Facts emerging from the written reply submitted by the RCIT, Northern Region, Islamabad in response to notice under section 10(4) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000…

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