BASHIR AHMAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 61 and 63 Income Tax Ordinance (XLIX of 2001), Section 122 Establishment of Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000V), Section 2 (3) (i) (a) (b) and (c) Pre-Examination Error A complaint was filed by Ati Chakki who leased it to S. Both announced Rs 36,000 and Rs 50,000 respectively. The issuing officer declared the income declared by the leaseholder to be a collective arrangement through the leaseholder and after issuing it. Earnings estimated at Rs 150,000 from legal notices were not based on any inquiry or any other independent evidence assessment officer failed to perform his duty. The assessment order was based on arbitrary and irrelevant grounds and It was a matter of fact that the Federal Tax Ombudsman should amend the examination after thorough verification of the facts of the case under section 122A of the Income Tax Ordinance 2001.
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