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MUHAMMAD NAZIR versus SECRETARY, REVENUE DIVISION ISLAMABAD


Wealth Tax Act 1963 Sections 17B, 16 (3) and Second Schedule, CL (12 (2)) Establishment of Office of Federal Tax Ombudsman (XXV of 2000) Sections 2 (3) and 9 of Wealth Tax The powers of the Inspector Assistant Commissioner are reviewed by the appellate tribunal under section 17B (3) / 17B of the Wealth Tax Act, 1963, under a decree issued under Section 17B of the Wealth Tax Act, 1963. Is. , 1963 for the cancellation of the assessment on the basis that the complainant had never obtained permission to exempt a shop for his business as it was demolished and 15 new shops were built and subsequently sold. Following the order approved by the appellate tribunal action by the inspecting assistant, the additional commissioner inspecting the commissioner issued a showcase notice to demolish the shop. The commissioner was without legal authority to issue the showcase notice. Especially when the Assessing Officer under section 16 (3) / 17B of the Wealth Tax Act Appeal Tribunal's decision was adopted in 1963 to carry out the appellate tribunal's decision; if the Department feels that the appellate tribunal's decision is based on factual reporting, the Assistant Commissioner of Inspections has appointed the Tribunal. Action may be reviewed or re-requested. The law was defective and according to the Federal Tax Ombudsman Ordinance Office of the Establishment of Section 2 (3), the definition of mismanagement of, the 2000 Federal Tax Ombudsman recommended that a notice be issued under section 17B of the Wealth Tax Act. Go The inspecting assistant commissioner should be withdrawn

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