| Case ID |
2ad13342-05fd-4815-8f21-cf8c8d203933 |
| Body |
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| Case Number |
Complaint No.1505-K of 2003 |
| Decision Date |
Jun 18, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the notice issued under section 122 of the Income Tax Ordinance, 2001 was not in accordance with the law. The complainant, a private limited company, had been aggrieved by the issuance of this notice regarding their assessment for the year 1998-99. The Ombudsman determined that the Additional Commissioner/Taxation Officer acted outside their jurisdiction when issuing the notice since it did not comply with the requirements set forth in the relevant sections of the Income Tax Ordinance. The Ombudsman concluded that this constituted maladministration and recommended that the Central Board of Revenue direct the Commissioner of Income Tax to cancel the assessment order made in consequence of the illegal notice. |
| Summary |
This case revolves around the complaint filed by B.P. Industries against the Secretary of the Revenue Division concerning an assessment notice issued under the Income Tax Ordinance, 2001. The Federal Tax Ombudsman, presided by Justice (Retd.) Saleem Akhtar, examined the legality of the notice and found it to be beyond the jurisdiction of the Additional Commissioner/Taxation Officer. The Ombudsman emphasized the importance of adhering to the legal framework established by the Income Tax Ordinance and its associated rules, particularly regarding taxpayer rights and assessment procedures. This case highlights the principles of maladministration in tax assessments and the necessity for tax authorities to operate within their legal boundaries to ensure fair treatment of taxpayers. The decision also underscores the significance of legal clarity in tax statutes, which is critical for both taxpayers and tax authorities. Overall, this case serves as a precedent for upholding taxpayer rights and the rule of law in tax administration. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Tax Ombudsman,
Revenue Division,
B.P. Industries (Pvt.) Ltd.
|
| Judges |
Justice (Retd.) Saleem Akhtar
|
| Lawyers |
Messrs Hirjina & Co. Pakistan
|
| Petitioners |
Messrs B.P. Industries (Pvt.) Ltd.
|
| Respondents |
Secretary, Revenue Division
|
| Citations |
2008 SLD 52 = 2008 PTD 1162
|
| Other Citations |
Messrs Hirjina & Co. Pakistan, Karachi v. Commissioner of Sales Tax Central, Karachi,
Commissioner of Agriculture Income Tax East Bengal v. B.W.M. v. Abdur Rehman 1989 PTD 909
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Income Tax Ordinance, 1979,
Income Tax Rules, 2002,
Income Tax Ordinance, 2001
|
| Sections |
2,
2(3),
9,
9(2),
62,
50,
156,
132,
135,
59,
59A,
63,
65,
68,
122(1),
120,
121
|