FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-This complaint brings to notice arbitrary conduct in the framing of consolidated ex parte assessment for the years 2000-2001, 2001-2002 and 2002-2003 passed on 5-6-2003.2. Briefly the facts are that the Complainant-.Individual provides services of over-locking buttonholes. No books of accounts are said to have been maintained. Return was not voluntarily filed and the case had come to the notice of the Department through a Survey conducted in collaboration with, the Army in the year 2000. A notice said to have been issued under section 56 of the Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance) was responded. Statutory notices under sections 61 and 62 were then issued and finally ex parte consolidated assessment was framed on 5-6-2003 as under:-2000-20012001-20022002-2003Sales Estimated Less 1/3rd Overhead ExpensesRs.500,000 166,667Rs.500,000 166,667Rs.500,000 166,667IncomeRs.333,333Rs.333,333Rs.333,333With this...