2013 PTD 28

Case Laws / Head Notes / Paras

Complaint against illegal assessment and re-assessment of tax---Limitation period---First tax assessment of complainant was dated 29-6-2009---Complainant contested such assessment before Commissioner (appeals) who annulled the same---Tax department filed appeal before Appellate Tribunal, which remanded the assessment back to the Assessing Officer for re-assessment---During re-assessment proceedings complainant filed (present) complaint before Federal Tax Ombudsman on 17-5-2012 on the basis of his apprehension that Tax Department was likely to repeat the same treatment accorded during the first assessment---Present complaint was filed on 17-5-2012 but it was registered on 23-5-2012---Re-assessment of complainant was shown by the Tax Department to have been made on 22-5-2012 i.e. a day befor...