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RANA ARIF HUSSAIN versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section In 33 Income Tax Ordinance (1979 1979 XXX of XXI), Section 96 Section R6488 (I) / 96 Dated 8 1996 1996 C 1996 1996 CBR Circular No. 1 (14) WT / ated 98 Date 20 5 Establishment of the Office of the Federal Tax Ombudsman Ordinance 1999 (XXXV 2000), Sections 2 (3) and 9 (2) (b) Source tax prepayment capital deduction on capital reduction to taxpayer There was inconvenience on non-payment of return of value tax and the importer terminated the complainant. The user importer has claimed immunity in accordance with Article R648 (I) / 96 dated 4 8 1996, under which the Federal Government. Capital Value Tax Return Measures This was due to the motor vehicles zy exempt the importer did not have to run this car. Exemption from rental capital value tax will not be available due to Letter C No 1 (12) WT / 97 dated 20 7 98 and taxpayers do not apply for a commitment to refund by law interpretation. That was beyond the jurisdiction of the federation. In light of Section 9 (2) (b) of the Federal Tax Ombudsman Ordinance Department, a simple study of the accuracy of section ?? 2000 was contrary to the department's contention that no interpretation of the law was involved in the department's case. The denial of the return of the ital capital value tax that was not actually receivable was a process of mismanagement The Federal Tax Ombudsman recommended that the capital value tax be refunded to the complainant. \ r \ n \ r \ n

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