| Case ID |
26341555-4e11-4458-a8f5-ae4f98b303e1 |
| Body |
View case body. Login to View |
| Case Number |
Complaints Nos. 1524-L and 1525/L of 2002 |
| Decision Date |
Apr 30, 2003 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the assessments made by the tax authorities were flawed due to numerous deficiencies, including the failure to recognize that the business had ceased operations and the assets had been leased out. The Ombudsman concluded that the assessment should adhere to the appropriate sections of the Income Tax Ordinance, ensuring that the taxpayer is liable for the correct amount of tax. The Ombudsman recommended that the assessments framed on June 30, 2002, for all four years be substituted with amended assessments in accordance with the law. |
| Summary |
This case revolves around the complaints filed by Messrs Ginos Pizza against the Secretary of the Revenue Division regarding improper assessments under the Income Tax Ordinance, 1979. The Federal Tax Ombudsman examined the complaints and identified several issues that indicated maladministration, including the incorrect application of tax laws and failure to acknowledge the cessation of business operations. The Ombudsman's decision emphasizes the importance of accurate tax assessments and adherence to legal provisions, thereby ensuring that taxpayers are treated fairly. The recommendations call for a thorough review and correction of past assessments to align with legal standards, safeguarding the rights of the taxpayer. This case highlights the critical role of the Federal Tax Ombudsman in addressing grievances related to tax assessments and ensuring compliance with tax laws. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
Justice (Recd.) Saleem Akhtar
|
| Lawyers |
Tazeem Aghmaz Al Haq
|
| Petitioners |
Messrs Ginos Pizza, Lahore
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2003 SLD 205 = 2003 PTD 2252
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Income Tax Ordinance, 1979
|
| Sections |
2(3),
19,
20,
20(1)(a),
20(1)(g),
30,
30(2)(d),
31,
59(4),
62,
66A,
129
|