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NAZIM HUSSAIN, PROPRIETOR versus SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD

Section 59 (1) of CBR Circular No. 7 dated 15 6 2002, Para 9 (a) (ii) [Self Assessment Scheme] Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000); 2 (3) Self-Assessment Assessment The difference in the total of the 2003 balance sheet fixed in the year 2002 was stated by Assisi, that there was no total difference in the balance sheet, but there was a typographical error which was confirmed by the copy. Separation of Capital Account, Statement of Wealth and Total Reconciliation for Audit. The Regional Commissioner of Income Tax did not make a legitimate use of force in choosing the case for a complete audit and proceeded on the whims and speculations for concrete evidence or concrete reasons. No material evidence or information was available to determine from such an election that the actual statements of income were suppressed on the basis of any declaration of income income as compared with the income announced in the following year. The reason is not explained except that the balance sheet showed yesterday that the complainant / complainant filed his wealth statement year after year and these data were available on record for typographical error. The self-assessment scheme should not be allowed to defeat the spirit which would otherwise Meets all the conditions and there was nothing to justify the selection of the case. From the scope of the Audit and Self Assessment Scheme to excluding the return of income for the year 2002 to 2003, such a course did not meet the parameters set by the Central Board of Revenue Maldivision, as the Federal Tax Ombudsman recommended. Regional Commissioner's order for total audit top advocates from Goular Khel lawyer