FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-This is a complaint relating to non issuance of refund of Rs.5,498,167 resulting from the order of Commissioner of Income Tax (Appeals) dated 9-7-2002 for the assessment year 2000-2001. A complaint filed earlier (C.No.1254/2002) on this issue was investigated and vide decision dated 6-5-2003 the refund was considered to be due to the complainant but since the complainant had filed a writ petition before the High Court of Peshawar treating the matter subjudice, the case was closed. The complainant after withdrawing the writ petition has filed this complaint.2. Brief facts of the case are that the complainant enjoys tax exemption under clause (118C) of the 2nd Schedule to the repealed Income Tax Ordinance, 1979 for a period of 8 years extending upto the assessment year 2003-2004. A new section 8ODD was inserted in the repealed Ordinance through Finance Act 1999 to be applicable from the assessment year 2000-01 which envisaged minimum...