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PERAC RESEARCH & DEVELOPMENT FOUNDATION, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Income Tax Ordinance 1979 Section 156, 50 (4) and 92 Error Correction, Damage Estimated Refund was not done by excluding deduction tax under section 50 (4) of the Income Tax Ordinance, 1979 Application 30 Such application was a matter of gross misconduct by the Department to withhold the record refund deficiency without any doubt, and the complainant's immediate authority of the Federal Tax Ombudsman to resolve the complaint. Attention is required to be (i) after verification of credit for deductions under section 50 (4) of the Income Tax Ordinance and adjusting for any outstanding demand Subsequently, the resulting compensation will be issued within 30 days of receipt of this order. (ii) appropriate disciplinary action should be taken against the officers responsible under section 156 of the Income Tax Ordinance 1979 and (iii) the responsibility of the officers should be fixed and appropriate disciplinary action is taken for the loss of records. Taken against them

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