| Case ID |
262c753e-aae6-4f16-9306-6cc21b11d33a |
| Body |
View case body. Login to View |
| Case Number |
Complaint No. 1611 of 2003 |
| Decision Date |
Jan 29, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the assessment made by the Assessing Officer was arbitrary and lacked a proper basis. The complainant, engaged in fertilizer business, was assessed a total income of Rs. 5,50,000 based on an ex parte order without adequate opportunity to present their case. The Ombudsman directed the Commissioner to reassess the income properly, ensuring adherence to legal standards and providing the complainant with a fair hearing. The Ombudsman commended the Regional Commissioner for taking immediate corrective action and emphasized the importance of maintaining discipline and efficiency among tax officials. The case was concluded with a recommendation for better practices to foster trust in the tax administration. |
| Summary |
In the case of Messrs MAMA AND SONS vs SECRETARY, REVENUE DIVISION, ISLAMABAD, the Federal Tax Ombudsman, led by JUSTICE (RETD.) SALEEM AKHTAR, addressed allegations of improper tax assessment under the Income Tax Ordinance, 1979. The complainant's income was assessed ex parte, leading to a significant tax demand without due process. The Ombudsman determined that the assessment was arbitrary, lacking substantiation, and directed a reassessment. This case highlights the importance of fair administrative processes in tax assessments, reinforcing the need for transparency and accountability within tax authorities. By acknowledging the need for discipline among officials, the Ombudsman aims to improve public confidence in the taxation system, ensuring that similar issues do not arise in the future. The case emphasizes the significance of upholding taxpayers' rights while also promoting an efficient tax administration. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Ameer-ud-Din Shaikh,
Taj Muhammad Jonejo
|
| Petitioners |
Messrs MAMA AND SONS
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 188,
2008 PTD 1962
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
63,
62,
2(3)
|