MESSRS SKY STAR TRAVELS, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 170 and 164 of the Income Tax Ordinance (1979) Section 59A and 50 (4) of the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) Refund Assessment by law proceedings. Finalized under the Self Assessment Scheme. 30 and Demand Notes were issued on the basis of which the refund was not issued despite the invoice / certificate reminder and submission that the withholding agents payment had been received by the Assessing Officer seeking confirmation of payment. Did not respond, admittedly neither took notice under section 161/205 ()) the Income Tax Ordinance, 2001 was issued nor any action was taken against the agents of prevention. , The department did not make any meaningful attempt to verify the truth of the certificate; That excuse could not be made, moreover, when the refund voucher should have been accompanied by IT 30 and the non-provisional Federal Tax Ombudsman rack in the Demand Notice suggested that the refund in accordance with Section 171 of the Income Tax Ordinance 2001 Delay in payment may be corrected with additional payment as well as what has been corrected by the complainant. All Regional Commissioners of Income Tax and Commissioners of Income Tax are instructed to ensure compliance with the agents withholding section 160,161,164 (1), 165 and 182 (2) of the provisions of Chapter X of the Income Tax Ordinance 2001 And that warrants will be issued (and will be placed in the PIR) to the Assigning Officer who signed the IT30, not to confirm payment before the preparation of the IT30 and to the DCRM
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