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AL-MURTAZA HOTEL, 19A ABBOTT ROAD, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Income Tax Ordinance 1979 Sections 103, 129 and 134 constitute the Federal Tax Ombudsman Ordinance of Office (XXV of 2000) in CBR Circular No. 4 1979, 23 8 1979, Section 9 provides the option to withhold refund in certain cases. : The appeal for the total demand was accepted with the first appeal equal to 15% of the tax, the refund was constituted until the second appeal was withheld by the department unless under section 103 of the Income Tax Ordinance, 1979 Letter of approval by the Commissioner, legal weakness was encountered. Passed indefinitely and the Income Tax Commissioner was required to set a period for which the refund should be withheld, as per the Assessing Officer's approval under Section 103 of the Income Tax Ordinance, 1979. Will be confirmed. After receipt of the refund and collection of taxes would be impossible if it was not disclosed then the issue of refusal to withdraw was not a matter of appeal to the Tribunal, which would have prevented the return of the complainant in any way. The stay was not approved, the department had no justification for withholding the refund, and the Federal Tax Ombudsman recommended that the refund be withheld to prevent such unfair and illegal refunds. To be released. If the order has not been received by the Income Tax Appellate Tribunal within 30 days of receipt of the order.

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