SPRINT OIL AND GAS SERVICE, FZC vs The SECRETARY, REVENUE DIVISION, ISLAMABAD S — 2022 PTD 80 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

Case information

Citation: 2022 PTD 80 FEDERAL-TAX-OMBUDSMAN-PAKISTAN
Year: 2022
Reporter: PTD
Parties: SPRINT OIL AND GAS SERVICE, FZC vs The SECRETARY, REVENUE DIVISION, ISLAMABAD S
Subject matter: Service
Provisions referred to: S. 120---E; S. 120; Federal Tax Ombudsman Ordinance (XXXV of 2000); 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

SPRINT OIL AND GAS SERVICE, FZC VS The SECRETARY, REVENUE DIVISION, ISLAMABAD S.120---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.10 & 2(3)---Maladministration---Notice under S.120(3) for incomplete returns---Harassment of taxpayer---Scope---Complaint against Departmental harassment, violation of protocols, SOPs and fiscal laws and misuse of authority by Large Taxpayer Office ("LTO")---Contention of complainant, inter alia, was that taxpayer was facing undue harassment by Department with the design to block taxpayer's legal and admissible refunds---Federal Tax Ombudsman observed that record revealed that maladministration was embedded in routine neglect, inattention, delay and incompetence of Departmental functionaries, and in the administration and discharge of duties and responsibilities at the LTO---Federal Tax Ombudsman recommended Department to withdraw notice under S.120(3) of Income Tax Ordinance, 2001 issued to taxpayer and furthermore, to direct IT Wing of Department to review IRIS application to ensure that system should not allow completion of audit / assessment in cases where returns were incomplete and that indiscreet notices under S.120(3) of Income Tax Ordinance, 2001 were not issued by the enforcement officers for tax years wherein audit / assessment proceedings were completed and to further ensure immediate implementation of system based scrutiny of returns----Complaint was disposed of, accordingly.

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