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Federal Tax Ombudsman 2012 Income Tax Ordinance (XLIX of 2001)---- ----Ss. 170, 171, 153, 239(10) & 1st Sched: Part-III, Div-III, Cl.(1a) & (b)---S.R.O.600(I)/91 dated 2-7-1991---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)(a)

2012 PTD 244

Refund---Excess deduction of tax
MUHAMMAD TAHIR NASIM
Appellant
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

---Refund---Excess deduction of tax at source on cotton lint @ 3.5%---Non-issuance of refund---Validity---Departmental appeal was filed in the Appellate Tribunal on 7-7-2011, the complaint came to the Federal Tax Ombudsman office on 20-7-2011 i.e. two weeks after the matter had become sub judice---Complaint though appeared to be hit by S.9(2)(a) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000, the facts were so obvious and peculiar that any further delay in issuance of refund as allowed by the First Appellate Authority would be an irrefutable act of maladministration---Overriding purpose of Federal Tax Ombudsman Ordinance, 2000 was to redress and rectify and injustice done to a taxpayer, the apparent jurisdictional bar placed in S.9(2)(a) of the Establishment of...