ALAMGIR KHAN FEROZE vs The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss — 2022 PTD 1297 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

Case information

Citation: 2022 PTD 1297 FEDERAL-TAX-OMBUDSMAN-PAKISTAN
Year: 2022
Reporter: PTD
Parties: ALAMGIR KHAN FEROZE vs The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss
Subject matter: Tax & Customs
Provisions referred to: S. 2; S. 122; S. 170; S. 140; S. 111; S. 124; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ALAMGIR KHAN FEROZE VS The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss. 124, 122(5a), 170(3), 140 & 111---Establishment of the Office of Federal Tax Ombudsman (XXXV of 2000), S.2(3)---Maladministration---assessment giving effect to an order---Scope---Taxpayer complained against non-issuance of refund---Facts of the case were that during pendency of refund application, statutory proceedings under S.122(5a) of Income Tax Ordinance, 2000, were initiated and an ex parte order was passed by additional Commissioner---Order was challenged in appeal before Commissioner (appeals)---Commissioner (appeals) upheld the additional Commissioner's order---Department, without consent of the taxpayer, adjusted refund without passing any order under S.170(3) of the Income Tax Ordinance, 2001, and also recovered certain amount under S.140 of the Income Tax Ordinance, 2001---Taxpayer preferred appeal before the appellate Tribunal, wherein addition under S.111, Income Tax Ordinance, 2001 was deleted and the department was directed to allow credit of sum recovered as well as vacated the orders of two authorities below and remanded the matter to additional Commissioner for decision afresh---Department filed reference before the High Court, which was dismissed---Taxpayer, in terms of S. 124, approached the department to give effect to the order passed by appellate Tribunal but failed to get any response---Held; neglect, inattention and delay in giving effect to the order of appellate Tribunal consequent to High Court's order was tantamount to maladministration---Commissioner was directed to give effect to the order passed by appellate Tribunal within 30 days and the CCIR (Chief Commissioner Inland Revenue) was directed to hold a fact finding inquiry as to who was responsible for the neglect and take appropriate action.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English