| Case ID |
e1bf2d60-3b0a-473e-8b0a-d45fe36c039b |
| Body |
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| Case Number |
Complaints Nos. 1110 to 1112-K of 2003 |
| Decision Date |
Sep 12, 2003 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that maladministration had occurred due to an inordinate delay in issuing tax refunds. The Taxation Officer failed to process refunds amounting to Rs. 212,251 for the assessment year 2000-2001 and other amounts for subsequent years. The Ombudsman noted that the Taxation Officer's explanations did not justify the delay, and there was no valid reason for withholding the refunds. The Ombudsman recommended that the Commissioner ensure immediate issuance of the determined refunds and compliance within 30 days. This case highlighted the importance of timely processing of tax refunds and the obligation of tax authorities to act efficiently. |
| Summary |
This case involves a complaint filed by Messrs COMPUNET ONLINE (PVT.) LTD. against the Secretary of the Revenue Division regarding the delay in issuing tax refunds. The Federal Tax Ombudsman, led by Justice (Retd.) Saleem Akhtar, addressed three complaints related to the failure to issue refunds determined for the assessment years 2000-2001, 2001-2002, and 2002-2003. The Ombudsman found that there was maladministration due to the Taxation Officer's inaction and the lack of valid reasons for withholding the refunds. The case emphasizes the need for tax authorities to adhere to timelines in processing refunds and the importance of accountability within the tax administration system. The Ombudsman recommended prompt action to resolve the issues and ensure compliance with tax regulations, highlighting the ongoing challenges faced by taxpayers in obtaining due refunds. Keywords: tax refunds, maladministration, Federal Tax Ombudsman, accountability, tax authority. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
SECRETARY, REVENUE DIVISION,
COMPUNET ONLINE (PVT.) LTD.
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Abdul Razak for the Complainant,
Khalid M. Lodhi Taxation Officer for Respondent
|
| Petitioners |
Messrs COMPUNET ONLINE (PVT.) LTD.
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2004 SLD 111,
2004 PTD 96
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
96,
2(3)
|