| Case ID |
396dc084-548f-4df1-a995-eb84a93afcd8 |
| Body |
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| Case Number |
Complaint No.587 of 2003 |
| Decision Date |
Nov 03, 2003 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman reviewed the complaints regarding income tax assessments for the years 2000-2001 and 2002-2003, which were based on estimates made by a survey team. The Ombudsman found that the estimates for the year 2000-2001 were valid and confirmed by the First Appellate Authority. However, for the assessment year 2002-2003, the Ombudsman determined that the sales estimate of Rs.1,600,000 lacked valid grounds and was arbitrary, suggesting that fresh inquiries be made regarding the complainant's business scale. The Ombudsman recommended necessary actions under section 122A of the Income Tax Ordinance, 2001 to adjust the sales and income appropriately, with compliance to be reported within 45 days. |
| Summary |
In the case of Malik SHAKEEL AHMED vs. Secretary, Revenue Division, the Federal Tax Ombudsman addressed complaints regarding income tax assessments for the years 2000-2001 and 2002-2003. The complainant, a manufacturer of 'revri', contested the assessments based on survey team estimates, alleging coercion in obtaining signatures. The Ombudsman upheld the assessment for 2000-2001, noting the validity of estimates if filed within a reasonable timeframe. However, for 2002-2003, the Ombudsman found the sales estimate arbitrary and lacking valid justification, recommending fresh inquiries into the complainant's actual business volume. This case highlights the importance of valid assessments in taxation and the rights of taxpayers to challenge arbitrary estimates. Key laws involved include the Income Tax Ordinance, 1979 and the Federal Tax Ombudsman Ordinance, 2000. This decision emphasizes the need for fair and reasonable tax assessments. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Nasir Nawaz Mufti,
Muhammad Saleem
|
| Petitioners |
Malik SHAKEEL AHMED,
SHAKEEL REVRI FROSH
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2009 SLD 23,
2009 PTD 1184,
(2004) 90 TAX 58
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
62,
2(3)
|