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SAMEER HAMID DODHY, PROPRIETOR, INDUS BASIN COMPANY, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Income Tax Ordinance 1979 Sections 102, 99 (3), 100 and 156 of CBR Letter No. ITB 3 (5) 86, Date 3 7 1994 Office of the Federal Tax Ombudsman Ordinance (2000 XXV 2000). Establishment, the refund of surplus payments for section 9 delays was determined under section 156 of the Income Tax Ordinance, 1979. Tax Ordinance, 1979 and Refund Determined The Department argued that the date of the refund order under section 99 (3) with section 102 (2) of Section 100 (100) of the Income Tax Ordinance, 1979 After the expiry of three months from the payment was made. The Income Tax Ordinance was amended in 1979 and taxpayers were no longer required to file a refund request and, therefore, the provision of section 99 (3) of the Act was not precisely determined. The Demand for the Refund Ising Officer was not timely under the direction of the Central Board of Revenue, which dealt with taxpayers inappropriate problems. 99, 1999 2000 and 2000 2001 should be calculated from 4 2001 2001 to the date of payment ie 18 4 2002 and paid to the evaluator within 30 days of receipt of this order.

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