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---Complaint against non-issuance of refund---Complainant had contended that tax deducted on contract receipts constituted minimum tax liability under Ss. 153(1)(b) read with S.113 of the Income Tax Ordinance, 2001---Taxation Officer passed a back-dated order under S.170(4) of Income Tax Ordinance, 2001 rejecting the claim of refund on the ground that proof of tax deduction/ payment was not furnished---On complaint, Federal Tax Ombudsman, recommended that Federal Board of Revenue should ensure that refund/compensation due, as per law, was issued within 21 days after vacating/rectifying the order passed under S.170(4) of Income Tax Ordinance, 2001, but no compliance was made by the authorities and refund was not issued in spite of directions of Federal Tax Ombudsman---Complainant's claim of...
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