Law: Income Tax Ordinance, 1979

Section: 63,62

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XXXI of 1979)---Ss. 63 & 62---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Best assessment---Income was assessed by an ex parte order passed arbitrarily on the basis of notice issued under S.62 of the Income Tax Ordinance, 1979 without considering the history of the case---Validity---Process adopted by the Assessing Officer was improper, arbitrary, baseless and without any foundation---Federal Tax Ombudsman had jurisdiction to look into the maladministration committed during the process of arriving at an assessment---Regional Commissioner of Income Tax had taken notice of this fact and on his direction the Commissioner had passed the order against the Assessing Officer and the Complainant/assessee was satisfied with the relief granted to it---Regional Commissioner of Income Tax had dealt with the matter by. examining the case himself and not only provided justice to the party immediately and without any loss of time but also took disciplinary action against the tax officials---Such actions, if followed by other officials as well, will create a better and healthy image of the department and will help in building confidence in the tax officials---Regional Commissioner of Income Tax had not only taken note of the arbitrary and baseless assessment but had also given the Assessing Officer warning personally which was bound to create positive effect and also bring discipline amongst the officers leading to their efficiency---Case was closed by the Federal Tax Ombudsman with such remarks. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant deals in fertilizer at Shandadpur. For the assessment year 2001-2002 he had filed return at the total income of Rs.50,000. It has been alleged that there was no fertilizer business during this year and the income accrued from phutty and grain only. The Commissioner of Income Tax assessed income at total amount of Rs.5,50,000 under section 63 of the Income Tax Ordinance 1979 by an ex parte order and created a demand of Rs.88,550. It has been alleged that the ex parte order was passed without affording any opportunity of being…

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