DECISION/FINDING

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN):-Facts of the complaint are that the complainant, as income tax assessee, applied, on 10-1-2004 for refund of an amount of Rs.20,060 on account of deduction of tax in excess of the tax payable in Assessment Years 2000-01 to 2002-03 but the department has neither responded to his application nor have so far issued the refund voucher. The respondents may be directed to issue the refund voucher for the requisite amount.2. In parawise comments the respondents have submitted that the complainant, an A.O.P., deriving income from running a Petrol Pump had filed statements under section 143B of the Income Tax Ordinance, 1979 (now repealed) for A.Ys. 2000-01 to 2002-03 in respect of commission receipts on sale of petrol and tax was deducted thereon under section 50(7H) of the repealed Ordinance at Rs.32,449, 61,862 and 43,713 respectively. Such commission receipts are covered under section 80C of the repealed Ordinance and tax deducted there...