Find a Lawyer

FAROOQ AHMED versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 122 (1) CBR Circular No. 3 (12) IT Judge / 2004 Dated 24 4 2004 CBR Letter C No 1 (48) IT I / 79 Directive 17 2 1981 Finance Ordinance (XXVII of 2002) , Ombudsman Ordinance (2000V of XXXV), section 2 (3) of the Federal Tax Office, amending the assessment, reopening the assessment for the years 2001 to 2002 as well as the first two years, 1999 2000 and 2000 2001 and Show cause notice for editing since this amendment amended section 122. Under the Income Tax Ordinance 2001, to apply for an order approved under the Income Tax Ordinance, 1979 was entered by the Finance Ordinance, 2002, in 2002 such amendments were applicable for the assessment year 2002. Not before the notice was issued on any assessment year, the assessment years were declared invalid from 1999 to 2001, during the time of the complaint, the order under section 122 of the Income Tax Ordinance 2001 The tax officer's validity action was approved to initiate proceedings under. The Income Tax Ordinance was contrary to the law of 2001 and the Circular Disqualification of the Central Board of Revenue for the fulfillment of the amended assessment under Section 122 of the Income Tax Ordinance 2001 and the Department's inability to perform its duty and responsibility. Was proved and the matter falls under the jurisdiction of the Federal Tax Ombudsman The Federal Tax Ombudsman recommended that the Commissioner consult the written officer of the concerned tax officer and keep a copy of his counsel memo on the personal file of the concerned officer. Under Section 122A of the Income Tax Ordinance 2001, the Commissioner fulfills his legal obligation to initiate a binding decision and a violation of the rules of law set by the Central Board of Revenue Circular. lawer from fb area from Chowk Munda lawyer