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ABDUL RASHEED versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 13 62, 111 and 116 of the Income Tax Ordinance (XLIX of 2001), sections 122 of the Federal Tax Ombudsman Ordinance (XXXV of 2000), add 9 and 11 were penalized for appeal against a review of the composition of the review. During the criminal proceedings, the Order Assessing Officer discussed the specific points after the appellate inquiry decision and imposed a fine without hearing the complainant. Without any wrong reason, such a deviation was declared to be a arbitrary, alleged and illegal result of the penalty order. In the misconduct, the Federal Tax Ombudsman recommended the commissioner to cancel the penalty order under section 122A of the Income Tax Ordinance 2001 and revise the matter following the decision of such appeal. criminal advocate from Musafir Khana lawyer