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Federal Tax Ombudsman 2013 Income Tax Ordinance (XLIX of 2001)----- Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000),

2013 PTD 28

Complaint against illegal assessment
MUHAMMAD AZAM
Appellant
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

Complaint against illegal assessment and re-assessment of tax---Sources of investment presented by complainant ignored by Assessing Officer---Maladministration---Effect---Complainant, who was the owner of flour mills, was assessed to tax for the Tax Year 2008 under S. 122(1) of Income Tax Ordinance, 2001 but 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 with a direction to properly appraise the evidence, including bank statements---During re-assessment proceedings complainant filed complaint before Federal Tax Ombudsman on the basis of the apprehension that Tax Department was likely to repeat the treatment accorded in the first assessment as h...