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MESSRS CORNPAK LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 9, 100, 102, 80C, 132 and 62 Income Tax Ordinance (XLEX of 2001), Section 171 Establishment of the Federal Tax Ombudsman Ordinance (2000 XXV), Section 2 (3) Amount Delayed Return Adjustment Disorder Complaint for the year 1996 31 97 was finally assessed on 8 8 1999 and the refund amount was fixed at Rs 22,25,216 which should be issued within three months from the said date. Adjustment request from the complainant was not complied with, claiming that the instruction to be adjusted should be delayed against the demand of the assessment year 2002 and additional payment 2003 2003 Validation delayed return The additional payment for was due to the complainant from 12-12 1999 under which the Financial Administration Federal Tax Ombudsman was set up so it was recommended that the Central Board of Revenue be instructed, according to the tax officer, for the late withdrawal. Strictly adjust the amount payable Additional provisions of section 171 of the Income Tax Ordinance 2001, after adjusting the demand, within 30 days after receipt of order 2002, 2003

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