Law: Income Tax Ordinance, 1979

Section: 59,59(1),66A,100,156,129,134,136,137

Law: Income Tax Ordinance, 2001

Section: 170,239

(a) Income Tax Ordinance (XXXI of 1979)--Ss. 59(1), 66-A, 100 & 156---Income Tax Ordinance (XLIX of 2001), Ss.170 & 239---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9 & 11---Non-issuance of determined refund even after vacation of order under S.66-A of Income Tax Ordinance, 1979 by Tribunal---Reason for non-issuing refund was filing of application by authority for recall of Tribunal's order---Validity---Such reason was invalid as law never provided for automatic stay of due refund during pendency of litigation---Order under S.156 of the Income Tax Ordinance, 1979 was made on 23-7-2001, while order under S.59(1) thereof was cancelled on 12-10-2001, thus, refund could be issued to complainant during such period---Tax credit claimed by complainant had been proved to be correct by allowing same ultimately---Department had not kept proper account of collection in relevant records---Authority had committed wilful error in determining refund in original order, then deliberately withholding same after its determination and had again withheld same after restoration of refund order without any valid reason---After vacation of order under S.66-A of the Ordinance by Tribunal, there was absolutely no justification to withhold such refund, which constituted maladministration---No fresh application for refund under S.170 of Income Tax Ordinance, 2001 was required in such case for same being covered by S.239 thereof---Onus lying on authority to show absence of maladministration in such case had not been discharged---Federal Tax Ombudsman recommended to Revenue to issue such refund and pay compensation, if due, to complainant immediately. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.100---Determined refund, claim for---Such refund could not be withheld to cover assessee's expected liability---Authority had no power to withhold such refund at his sweet-will without passing a valid order. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss.100 & 156---Tax credit, claim for---Law does not require assessee to furnish copy of paid challan to claim tax credit---Duty of department is to keep proper account of tax paid by or…

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