DECISION/FINDINGS

These are three identical complaints relating statedly to the complainant's declaration for the assessment years 1989-90, 1995-96 and 1999-2000 under Tax Amnesty Scheme 2000 contained in CBR Circular No. 4 of 2000 dated 1-3-2000. In fact, however, the complainant's declaration pertained to assessment year 1988-89. The points contained in the identical complaints are as under:(i) The complainant is deriving income from lease of property at G.T. Road, Kharian and is an existing taxpayer at Kharian. A declaration of undisclosed assets was filed under Tax Amnesty Scheme 2000 on 24-4-2000 in Income Tax/Wealth Tax Circle 23, Kharian.(ii) A letter dated 27-11-2000 was subsequently issued by the Special Officer, Income Tax/Wealth Tax Circle 2, Sialkot in which it was stated that the undisclosed assets declared by the complainant did not fall under the definition of undisclosed income contained in para. 2 of CBR Circular No. 4 of 2000.(iii) The said letter was illegal, mala fide and unjustified...