JUDGMENT

JUSTICE (RETD.) MUNIR A. SHAIKH, (FEDERAL TAX OMBUDSMAN).-This is a complaint against an ex parte income tax assessment under section 63 of the repealed Income Tax Ordinance, 1979 for the assessment year 1998-99 in the complainant's case. The main points in the complaint are as follows:---(i) The complainant is engaged entirely in the cultivation of land in District Rahim Yar Khan and Chak No.8 M.L. and is neither running any business nor derives income from property.(ii) The complainant received a letter dated 25-11-1998 followed by a notice under section 56 dated 24-2-1999 for the assessment year 1998-99 which was attended through his A. R. who filed power of attorney, return of income for the year 1998-99, wealth statement and khasra gardawari together with a letter of explanation.(iii) Thereafter no communication whatsoever was received from the Assessing Officer till the complainant was informed by the Taxation Officer, Circle-21 Rahim Yar Khan of a heavy tax demand which had been...