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NISAR HAMEED WEAVING (PVT.) LTD., FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Establishment of the Office of the Federal Tax Ombudsman Ordinance (Section XXV of 2000); Section 9 of the Income Tax Ordinance 1979 Sections 61, 62, and 54, Section Assistant / 29 of 27 CBR Letter No. 7 (55); Section 9 And (2) (b) bad behavior was declared for the Universal Self Assessment Scheme Assessment Year 1999 to 2000, a private limited company access review for the year 1998 99 was not accepted and the income was estimated as tax. More than 30% tax paid on the last assessed income compared to the payable and the Universal Self Assessment Scheme 1999 2000 fulfilled the requirement that a refund be filed The transcript was obtained from the department which constituted the assessment order under section 59 (1) as paragraph 12 (like). b) The Assessing Officer of the Universal Self Assessment Scheme of Assessment Year 1999 issued a notice under section 61 of the Income Tax Ordinance 1979 to exclude Assisi's withdrawal from the Universal Self Assessment Scheme on the basis that he was eligible for acceptance under return. do not have. In light of the explanation given by the Central Board of Revenue under Letter C No. 7 (55) Secto, Universal Self Assessment Scheme nAstst / 29 dated 27 9 1999 Although the evaluation has already been completed, the Joint Syed letter of the Central Board of Revenue The President was given the Income Tax Bar Association Karachi and the explanation regarding the Assessing Officer did not appear anywhere in the above letter. At the hearing, the department representative was unable to indicate where the further explanation was taken, even if it was considered that the above explanation was contained in another circular and in the context of the Universal Self Assessment Scheme. Was legitimate Evaluation Year 1999 2000 It was clear that Ink advocate from Ghuzdar lawyer