| Case ID |
0a5979ae-3ddd-4bcf-9118-01b419f780b0 |
| Body |
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| Case Number |
Complaint No. 31-L of 2004 |
| Decision Date |
Mar 31, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the complaint regarding the non-issuance of a determined tax refund constituted maladministration. The complainant, who earned income from manufacturing adhesives, filed an income tax return for the assessment year 2000-2001, declaring an income of Rs. 180,000. A refund of Rs. 521,924 was determined but not issued, despite the complainant's repeated requests. The Ombudsman ruled that there was no valid reason for withholding the refund, emphasizing that the tax authority had violated provisions of the Income Tax Ordinance and failed to maintain proper records. The Ombudsman recommended immediate issuance of the refund and compensation to the complainant. |
| Summary |
This case involves the Federal Tax Ombudsman addressing a complaint by Munir Brothers regarding the non-issuance of a tax refund after an order was determined in their favor. The decision highlighted issues of maladministration by the tax authorities, specifically their failure to issue a determined refund and maintain proper records as mandated by the Income Tax Ordinance. The Ombudsman underscored that the law does not allow withholding of refunds to cover expected liabilities and noted that the complainant had made several applications for the refund without success. The ruling emphasized the importance of timely issuance of tax refunds and accountability of tax officers in adhering to legal frameworks. This case serves as a critical example of taxpayer rights and the obligations of tax authorities, contributing to discussions on efficient tax administration and taxpayer grievances. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Muhammad Ejaz Ali Bhatti
|
| Petitioners |
Messrs MUNIR BROTHERS, LAHORE
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 183,
2008 PTD 1921
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Ordinance, 2001
|
| Sections |
59,
59(1),
66A,
100,
156,
129,
134,
136,
137,
170,
239
|