FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-The complainant alleges completion of Income Tax Assessments in his case for the assessment years 2000-2001 and 2001-2002 as a proprietor of Ikram Auto Market Badami Bagh, Lahore as illegal, arbitrary, unjust and mala fide. The brief facts are that the complainant is a member of two A.O.Ps., Messrs Ikram Auto Market and Lateef Auto Market, both situated in Badami Bagh, Lahore and deriving income from house property by renting out the shops in these two markets. The Income Tax and Wealth Tax Assessment of these two markets are being completed in the status of A.O.P. since assessment year 1993-94. Messrs Ikram Auto Market consists of two members, Mr. Tariq Aziz the complainant and Mrs. Ikram widow of Malik Abdul Lateef. Whereas A.O.P. Messrs Lateef Auto Market consists of Mr. Tariq Aziz and legal heirs of Malik Abdul Lateef. The Income Tax returns were filed in respect of the two Markets of the assessment years 2000-2001 to 2002-2003...