| Case ID |
3baa216d-e302-45bd-a36e-a1f88d5b9584 |
| Body |
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| Case Number |
Complaint No.1517-K of 2003 |
| Decision Date |
Feb 06, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman decided that the issuance of a show-cause notice under section 122(5A) of the Income Tax Ordinance was unwarranted as it lacked jurisdiction. The Ombudsman emphasized that the assessment order was based on proper procedures and approvals from superior officers. The Ombudsman concluded that the repeated issuance of notices on the same issue constituted maladministration and recommended the withdrawal of the impugned notice, allowing the completed assessment to stand. |
| Summary |
This case involves a complaint filed by Messrs Tanveer and Brothers against the issuance of a show-cause notice under section 122(5A) of the Income Tax Ordinance, 2001. The Federal Tax Ombudsman, Justice (Retd.) Saleem Akhtar, ruled that the notice was contrary to law and a result of maladministration. The decision emphasized the importance of adhering to established practices and the necessity of obtaining proper approvals before issuing notices. The Ombudsman found that the assessments had been conducted in accordance with the law, and the grounds for revising the assessment were not substantiated. This ruling highlights the significance of jurisdictional authority in tax assessments and the protection of taxpayers from arbitrary actions by tax authorities. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Agha Hadayatullah,
Rehan Hassan Naqvi,
A.A. Zuberi
|
| Petitioners |
Messrs TANVEER AND BROTHERS, KARACHI
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 111,
2008 PTD 694
|
| Other Citations |
1997 PTD (Trib.) 902,
1992 PTD 545
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Ordinance, 2001,
Qanun-e-Shahadat (10 of 1984)
|
| Sections |
66,
126(1),
122(5A),
129(e)
|