2004 PLP 1133 (PTD)
LAL KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
| Citation | 2004 PLP 1133 (PTD) |
| Forum / Court | Federal Tax Ombudsman |
| Bench Members | Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman |
| Parties | LAL KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD |
| Primary Law | (b) Income Tax Ordinance (XXXI of 1979), (a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) |
Q1: What are the key laws and sections cited in 2004 PLP 1133 (PTD)?
This judgment primarily cites: (b) Income Tax Ordinance (XXXI of 1979), (a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2004 PLP 1133 (PTD)?
The case was heard and decided by the Federal Tax Ombudsman bench comprising: Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2004 PLP 1133 (PTD) (LAL KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Freedoon A. Sheik, ACIT for Respondent.
Headnotes / Summary
S. 9(2)(b)
Jurisdiction, functions and powers of the Federal Tax Ombudsman
Scope
Jurisdiction of Federal Tax Ombudsman was not ousted in cases where definite maladministration on the part of tax functionaries was found.
Ss. 56 & 65
Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)
Notice for furnishing return of total income
Foreign remittances
Assessment without issuance of notice under S.56 or 65 of the Income Tax Ordinance, 1979
' Assessment was quite illegal because it had admittedly been made without issuing any notice under S. 56 of the Income Tax Ordinance, 1979 requiring the filing of a return
No notice under S.65 of the Income Tax Ordinance, 1979 was issued either
Federal 'Tax Ombudsman recommended that the assessment be cancelled under S. 122A of the Income Tax Ordinance, 2001. None for the Complainant.
Judgment & Decree
This is a complaint relating to an ex parte income tax assessment for the year 2000-2001 made in the case of the complainant's son Muhammad Latif by the Assessing Officer on 22-4-2003. The complaint contains the following main points:-- (i) The complainant's son has been residing in the USA for 13 years. (ii) A property was purchased on 7-7-1999 for,Rs.1,200,000 and the entire amount was sent from abroad by the complainant's son. . (iii) About ten months back the complainant learnt that the income tax department wanted to look into the investment and he sent his explanation in this regard to the Assessing Officer. (iv) The Assessing Officer, however, imposed income tax of Rs.328,900 (in the case of the complainant's son). (v) The complainant is about 80 years old and can hardly sit, stand or see while the complainant's son is in the USA and has not come to Pakistan since the payment of the earnest money for purchase of the property. (vi) The complainant is being unnecessarily bothered with regard to the demand raised in his son's case.
2. The respondent's reply has been received in which it is stated that the remedy of appeal is available in the case and the matter, therefore, falls outside the jurisdiction of the Federal Tax Ombudsman in the light of section 9(2)(b) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000. The assessment made in the case of the complainant's son Muhammad Latif has also been defended on merits.
3. The respondent's .reply has been considered and as regards the preliminary contention in the context of section 9(2)(b) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 it has been observed in several findings that the jurisdiction of the Tax Ombudsman is not ousted in cases where definite maladministration on the part of tax functionaries is found. in the instant case is seen that assessment for the year 20-10-2001 was quite illegal because it had admittedly been made without issuing any notice under section 56 of the repealed Income Tax Ordinance, 1979 requiring the filing of a tax return. No notice under section 65 was issued either.
4. In the light of the above, it is recommended that-- (i) The assessment for year 2000-2001 made in the name or Muhammad Latif on 22-2-2003 be cancelled under section 122A of the Income Tax Ordinance, 2001. (ii) Compliance be reported within 30 days. C.M.A./1056/FTO Order accordingly