| Case ID |
0a69adad-b109-4fb6-9f8a-f3e4f19bdd2f |
| Body |
View case body. Login to View |
| Case Number |
Complaint No. 392 of 2002 |
| Decision Date |
Jul 13, 2002 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the exclusion of the complainant's return from the Self-Assessment Scheme (SAS) was unlawful. The complainant had declared income and paid taxes exceeding the required thresholds, thus qualifying for the SAS. The Ombudsman emphasized that the jurisdictional transfer to Faisalabad was contested, given the complainant's principal place of business was Karachi. The decision highlighted that the Assessing Officer's inquiries post-transfer were deemed as fishing expeditions and not permissible under the law. The Ombudsman recommended that the return be accepted under the SAS, allowing necessary adjustments for the declared income, in accordance with the Income Tax Ordinance. |
| Summary |
In the case of Sofia Naveed vs Secretary, Revenue Division, the Federal Tax Ombudsman addressed a complaint regarding the exclusion of the complainant's tax return from the Self-Assessment Scheme for the assessment year 2000-2001. The Ombudsman ruled that the exclusion was illegal, as the complainant had met all qualifying criteria and had paid the necessary taxes. This case underscores the importance of jurisdiction in tax assessments and the rights of taxpayers under the Income Tax Ordinance. The Ombudsman recommended that the complainant's return be treated as covered by the SAS, allowing for necessary adjustments in accordance with the law. This ruling is significant for taxpayers and legal practitioners involved in tax-related disputes, reinforcing the protections afforded by the Self-Assessment Scheme and clarifying jurisdictional issues in tax assessments. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Tax Ombudsman,
Revenue Division
|
| Judges |
Justice (Retd.) Saleem Akhtar
|
| Lawyers |
Mian Masood Ishaque,
Nasir Khurshid,
Ahsan Raza
|
| Petitioners |
Sofia Naveed
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2002 SLD 425,
2002 PTD 2821
|
| Other Citations |
1999 PTD (Trib.) 2884,
1996 PTD (Trib.) 734
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
59,
50,
59(1)(3)(4),
11(20(b),
143B,
9(2)(b),
9
|