HAJI MUHAMMAD IKRAM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 170 and 171 of the Income Tax Ordinance (1979), section 96, 102, 62/65 and 111 of the Office of Federal Tax Ombudsman Ordinance (XXV of 2000), section 2 (3) demanding refund tax and excluding fines. The Appellate Tribunal's application was made to issue a refund voucher after giving effect to the appeal, thereby preventing the refund on the issue of cancellation of the assessment under section 62/65 and Appeals to the Appellate Tribunal for deletion were filed in the High Court. Under section 111 of the Income Tax Ordinance, 1979, there was no provision for withholding a refund in the Income Tax Ordinance, 2001 on the basis that the order to increase the return was contested by a high forum commissioner. This department in principle acknowledged that the refund was subject to confirmation of the complainant's payments. Immediate payment should be made to the complainant for the assessment year 1987 88 and 1988 89 after the necessary verification and that the claim for compensation under the Income Tax Ordinance 1979 / Section 171 of the Complainant's Income Tax Ordinance 2001 should also be decided. r \ n \ r \ n
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