| Case ID |
2ae68f72-586a-4bbf-b942-4edda02c0c58 |
| Body |
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| Case Number |
Complaint No. 1199 L of 2003 |
| Decision Date |
Dec 18, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the assessment of tax against Ameer Begum was tainted with maladministration. The decision highlighted the arbitrary conduct of the tax authorities in estimating the sales of a closed retail shop owned by the complainant's deceased husband without proper inquiry into the actual financial condition of the complainant. The Ombudsman recommended the Commissioner to recall the assessment order for fresh decision on merits, emphasizing the need for a detailed examination and a fair assessment process. The recommendation was to ensure compliance within 30 days, reflecting the Ombudsman's commitment to uphold justice and fair practices within the tax assessment framework. |
| Summary |
This case revolves around the complaint filed by Ameer Begum against the Secretary of the Revenue Division regarding the arbitrary tax assessment made post the demise of her husband. The Federal Tax Ombudsman evaluated the circumstances surrounding the assessment, which was based on an estimation that grossly inflated the sales figures without credible evidence or inquiry into the actual operations of the retail shop. The Ombudsman ruled that the assessment exhibited serious incompetence and inefficiency. The findings led to a recommendation for the assessment to be revoked and reassessed in accordance with the law, specifically under the provisions of the Income Tax Ordinance. This case underscores the importance of proper administrative conduct and the need for tax authorities to engage in fair and substantiated assessments, ensuring that taxpayers are not unduly burdened by arbitrary estimates. The ruling emphasizes the Ombudsman's role in safeguarding taxpayer rights and promoting accountability within tax administration. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RECD.) SALEEM AKHTAR
|
| Lawyers |
Not available
|
| Petitioners |
AMEER BEGUM
|
| Respondents |
SECRETARY, REVENUE DIVISION
|
| Citations |
2005 SLD 50,
2005 PTD 658
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Income Tax Ordinance, 1979,
Income Tax Ordinance, 2001
|
| Sections |
2(3),
2(3)(i)(ii),
11,
9,
9(2)(b),
85,
2(5),
122,
122A
|