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MESSRS HAFEEZ CLOTH HOUSE, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Establishment of Section 122 (5A) Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) of the Finance Act (I of 2003) CBR Letter C No. 4 (530) to I / 2002 dated 22 03 2004 c. BR Letter C No 3 (12) IT Judge / 04 Dated 24 4 2004 CBR Circular No. 1 (48) / 11 1 1979 Dated 17 2 1981 Section RO 663 (I) / 2002 Dated 14 9 2002 Section R O 608 (I) / 2003 24 24 24 2003 Evaluation Amendment Commissioner initiates proceedings under section 122 (5A) of the Income Tax Ordinance 2001 Review Year 2001, 2002 of Income Tax Ordinance, 2001 Was made under section 122 (5A). 10 3 2004 Assessment for assessment year 2001 (12A 2002) was added to section 122 of the Income Tax Ordinance 2001 followed by section RO 663 (I) / 2002 dated 149 2002 for the assessment year 5 12 was made on 2002 which was issued under section 122 (5A) of the Income Tax Ordinance, 2, by notice 244 of section RO 608 (I) / 2003. Section 122 of the Income Tax Ordinance 2001, repealing the provisions (5A), could have been issued on 1300 2004, 001, had been in force since 2003, 2003. Therefore, the issue of the allegations of the Finance Act, 2003, which had already been closed, proved to be a violation of the principles of law enforced in the High Court binding decision. It was held that the department had no jurisdiction under section 122. In order to issue a notice under section 122 (9) of the Income Tax Ordinance 2001 2001 which was amended in the settlement order which was passed on 30 or 2002 or in any case on 5 12 Was approved. The Federal Tax Ombudsman considers the 2002 process as a comprehensive definition of the administration, the Member Income Tax, the Central Board of Revenue believe tax advocates from FR Peshawar / Kohat lawyer