Law: Income Tax Ordinance, 2001

Section: 122,.96,59A,50(4),50(4A),80C,143B,122(5A ),2(3)

Income Tax Ordinance (XXXI of 1979)---Ss.96, 59-A, 50(4), 50(4A), 80C, 143B---Income Tax Ordinance (XLIX of 2001), S.122(5A)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Assessee contended that department had given appeal effect and issued demand notice creating refund but the issue of voucher had been withheld without any justification---Department submitted that order creating refund was totally illegal and appeal had been filed before Income Tax Appellate Tribunal which made the issue sub-judice---Refund voucher was withheld till the decision of appeal---Validity---Department had filed an appeal before the Income Tax Appellate Tribunal against the order of First Appellate Authority from which the refund flowed---Matter being sub­judice, it was not appropriate to give any finding which would pre-empt the decision of the case---Complainant/assessee should wait for the decision of the Income Tax Appellate Tribunal---Complainant/assessee had not been able to target any maladministration on the part of the Department---Investigation of the complaint was closed by the Federal Tax Ombudsman in circumstances. Complaint No.882 of 2005 rel. THIS FINDING DECISION BY : JUSTICE (RETD.) MUNIR A. SHEIKH, (FEDERAL TAX OMBUDSMAN).---The complainant is authorized dealer of Messrs Pak Suzuki Motors Company Limited and earns income from commission as well as from rendering service. He filed return for assessment year 2001-2002 under the `self-assessment scheme' (SAS) declaring total net income at Rs.1,07,000 comprising of services rendered. A statement under section 143-B of the repealed Income Tax Ordinance, 1979 was also filed declaring commission receipts as full and final discharge of tax liability. The assessment was completed on 22-4-2004 accepting the declared income under SAS but credit of tax was allowed only equal to the demand on the basis of income declared whereas the complainant claimed deduction of Rs.1,07,970 under sections 50(4) and 5(7E/F). An application for rectification and refund voucher was filed on 14-6-2004. On demand by the Taxation Officer original electricity bills and telephone bills and certificate…

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