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OIL TRADE (PVT.) LTD., FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 89, 104, 135 and 156 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Compensation for additional taxes on failure to pay Section 9 tax or penalty repayment, 1990 Adjustment of Requirements up to 11 percent of 1990 demand Was refunded in respect of the assessment year 1988 89 and 1987 88 in 1991, fixed for payment of demand for additional tax under section 89 of 1991, from 1991 to 30 31 31992, respectively from 16 to 1991 and 29 1 1992 respectively. History was valid. The return of assessment year 1990 91 had already been made and in the light of the provisions of section 104 of the Income Tax Ordinance 1979, the Assisting Officer should have adjusted the refund, on the basis of which the 29th 1992 was constituted. Since demand and refunds were higher than demand, there was no provisional review by any reviewer since 1992. 116 From 1991 to 29 1992, the tax demand for the 1990 tax year, which was reduced from 1988 to 89, the Federal Tax Ombudsman suggested under the order S: 89 that according to the observations made for the assessment year on 30 11 2001, section 156. The 1990 T91 will be reformed

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