| Case ID |
2b3ab070-18e6-4a1a-b3c9-e081a42071aa |
| Body |
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| Case Number |
Complaint No.306 of 2004 |
| Decision Date |
Jun 18, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman ruled in favor of the complainant, Ahmed Munir, stating that the income tax refund was due as the Income Tax Ordinance, 1979 was not applicable to the area where the complainant resided. The Ombudsman found that tax was wrongly deducted from the complainant's payments as he had no business connection in Pakistan. The Ombudsman recommended that the tax authorities rectify the situation and issue the refund without delay, along with compensation for the delayed refund. |
| Summary |
The case involves a complaint filed by Ahmed Munir against the Secretary of the Revenue Division regarding the non-payment of an income tax refund. The complainant, a resident of Kohistan, executed contracts with the Frontier Works Organization but faced tax deductions under the Income Tax Ordinance, 1979, which the Ombudsman deemed inapplicable to his area. The ruling highlighted the principles of tax law as they relate to jurisdiction and business connections, emphasizing that the complainant had no taxable income in Pakistan. The decision underscores the importance of understanding local tax laws, especially for residents in Federally Administered Tribal Areas (FATA) and Provincially Administered Tribal Areas (PATA). Keywords: Income Tax Ordinance, tax refund, jurisdiction, Federal Tax Ombudsman, Kohistan, business connection, maladministration. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Mirza Muhammad Wasim
|
| Petitioners |
AHMED MUNIR
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 129,
2008 PTD 848
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
12,
12(2),
50(4),
59A,
80C,
143B,
2(3)(i)(a),
2(3)(i)(b),
2(3)(v)
|