FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-Brief facts of the case are that the complainant, an A.O.P. derives income from sale of cloth. Return for the assessment year 2001-2002 was filed under Self-Assessment Scheme declaring net income of Rs.67,600. The case was selected for total audit through random computer ballot. During the pendency of assessment, the complainant revised his return on 27-2-2003 in terms of the agreement dated 31-1-2003 made by the R.C.I.T.,' Multan and Tax Bar Association, Faisalabad whereby all cases of total audit both BF and current excluding yarn dealers and cases of concealment, assessments were to be completed by enhancing tax by 35% where declared income was upto Rs.200,000. The assessing officer, however initiated the assessment proceedings and issued notice under section 61 on 21-5-2003 for by 26-5-2003 which was served on 25-5-2003. In response to this notice the complainant had stated that he had filed a revised return on 27-2-2003 declar...