FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-Brief facts of the case are that the complainant an A.O.P., derived income from running an Adda for commercial transport. Return for the assessment year 2002-2003 was filed under Self-Assessment Scheme declaring an income of Rs.200,000. The case was however selected for total audit and proceeding for normal assessment were initiated. It is alleged that during the proceedings the concerned Taxation Officer Circle-20, Rawalpindi. Mr. Hussain Shahzad Raja called upon the complainant through their representative expressing his intention to extend its services in helping regarding finalization of assessment if the complainant met his demands as a reciprocal gesture. Then the assessing officer himself contacted one of the members on telephone and made demand of Rs.500,000 which was refused and it was later on reduced to Rs.200,000. Apprehending injustice from the assessing officer the complainant filed an application on 18-6-2003 with th...