| Case ID |
00c58f81-a69e-4998-b4e9-3609df367bb7 |
| Body |
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| Case Number |
Complaint No.55/LHR/IT(41)/105 of 2013 |
| Decision Date |
Jul 10, 2013 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman ruled that the Assessing Officer's insistence on the submission of a wealth statement was without jurisdiction, as the complainant had already finalized an assessment under section 120(1) of the Income Tax Ordinance. The Ombudsman found that the complainant had satisfactorily identified the sources of investment for his commercial property, and thus could not be compelled to submit additional documentation unless his case was selected for audit by the Federal Board of Revenue (FBR). The Ombudsman directed the Chief Commissioner to restrain the Assessing Officer from conducting an audit under the guise of probing already accepted sources of investment. |
| Summary |
This case revolves around the complaint filed by Muhammad Javed against the Secretary of the Revenue Division regarding the illegal requisition of a wealth statement. The complainant had made a substantial investment in a commercial property and provided detailed evidence of the sources of this investment, including foreign remittances and the sale of a previous property. The Ombudsman found that the Assessing Officer's demand for additional documentation was excessive and lacked legal basis, as the complainant's assessment had been finalized and no audit had been requested by the FBR. This ruling emphasizes the rights of taxpayers and the limitations placed on tax authorities, ensuring that due process is followed in tax assessments and audits. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Board of Revenue,
Federal Tax Ombudsman
|
| Judges |
DR. MUHAMMAD SHOAIB SUDDLE
|
| Lawyers |
Syed Ali Imran Rizvi,
Murtaza Ali Akbar
|
| Petitioners |
MUHAMMAD JAVED
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2013 SLD 244,
2013 PTD 1967
|
| Other Citations |
2001 SCMR 838
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
116,
120(1),
121,
122(1)(5),
176,
214C
|