| Case ID |
67a7b788-0a7b-4b09-85e9-e285fd62f703 |
| Body |
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| Case Number |
Complaint No. 1297 L of 2003 |
| Decision Date |
Apr 24, 2004 |
| Hearing Date |
|
| Decision |
The complainant alleged maladministration by the Revenue Division for issuing an illegal assessment under section 62 of the Income Tax Ordinance, 1979 despite a previous recommendation by the Federal Tax Ombudsman (FTO) to accept the self-assessment return. The FTO found that the assessing officer acted injudiciously by not waiting for the FTO's decision before finalizing the assessment, which created unnecessary legal obligations. The FTO directed that the department must implement the relief granted to the complainant based on the recommendations made. |
| Summary |
In the case of Complaint No. 1297 L of 2003, the Federal Tax Ombudsman addressed allegations of maladministration against the Revenue Division, focusing on the assessment process under the Income Tax Ordinance, 1979. The complainant, represented by Messrs Sahib Jee, contended that the Revenue Division framed an illegal assessment while a prior complaint was pending before the FTO. The FTO emphasized the importance of judicious administrative discretion, highlighting that the assessing officer should have awaited the FTO's decision to ensure proper compliance with the law. The decision underscored the necessity for the Revenue Division to follow the recommendations of the FTO and to uphold the principles of administrative justice, thereby ensuring fair treatment in tax assessments. This case illustrates significant legal principles surrounding tax administration and the role of the Federal Tax Ombudsman in safeguarding taxpayer rights. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
|
| Judges |
Justice (Retd.) Saleem Akhtar
|
| Lawyers |
|
| Petitioners |
Messrs Sahib Jee
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2005 SLD 48,
2005 PTD 649
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Income Tax Ordinance, 1979
|
| Sections |
2,
2(3),
10,
10(8),
59,
59(1),
62
|