JUDGMENT

The above mentioned complaint was filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTC Ordinance) against Ms. Mofiza Iqbal, CIR Zone-I, RTO Lahore requesting for initiation of defiance and contemptuous proceedings on account of malfunctioning, misuse of powers, duplicate proceedings and duplication of notices for deliberately blocking the lawful refund for Tax Year 2018.2. Briefly speaking, return of income for Tax Year 2018 was filed under section 114(1) of the Income Tax Ordinance, 2001 on 22.11.2018 declaring taxable income of Rs.1.200 million and claiming refund amounting to Rs.1.904 million on account of tax deducted under sections 148 and 235 of the Income Tax Ordinance, 2001. As refund was not issued so a complaint was lodged before FTO (C.No.561/LHR/IT/2019 dated 12.03.2019) which was decided, vide FTO's Findings/Recommendations dated 23.04.2019 on assurance of the Deptt to complete the verification process and dispose of refund application for Tax Year 2...