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TECH SOCIETY LTD versus SECRETARY REVENUE DIVISION ISLAMABAD

Section 96 Offices Establishment of Federal Tax Ombudsman Ordinance (2000V of XXXV), Section 2 (3) Refund Assessment Refers to the status of a Co-operative Housing Society, declaring the Appellate Authority effective first. had gone. No refund can be issued as a result of appeal to the First Appellate Authority, which awaits the Supreme Court on the first case, affecting the matter, resulting in relief by the First Appellate Authority. Generated returns cannot be stopped by the resort as well. Income Tax Ordinance 103 of 1979, because the order was not subject to appeal or further proceedings for those years status The decision to issue status was up to the High Court, which was challenged in the Supreme Court and had no concern. The matter with the relevant assessment years before the Supreme Court did not relate to the assessment years for which the refund was determined and it was claimed to have been intentionally paid or refunded. Non-payment / misconduct is defined as the prevention of refund in the absence of any order under the 1979 5 103 of the Income Tax Ordinance, which was a violation of law due to error which was a violation of law, rules or Was. Delaying the issuance of the return, the taxpayer was entitled to substantial compensation in accordance with Section 177 of the Income Tax Ordinance 2001 and Section 102 of the Income Tax Ordinance, 1979 The Federal Tax Ombudsman recommended that the non-refundable return of Rs 4,446,153. The refund should be issued, along with the delayed payment, indicating which authority should be entitled to the refund. solicitors from Dera Bugti lawyer