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MUHAMMAD SADEEQ versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Article (50 ()), & 80 (c) and Constitution 96 Constitution of Pakistan (1973), Article 247 Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), section 2 (3) (ii) at source. Prior to the advance tax deduction assessment, the taxpayer resident of the tribal area, the small financial administration complainant, the import goods customs authorities received the income tax under section 50 (5) of the Income Tax Ordinance 1979 247, apologizes for the exception. The Assessing Officer accepted the Complainant's return and estimated the tax to be deducted under Section 80 (5), treating the tax deduction under Section 80C as the last liability payment and no refund. Was, in the tribal area where the property complainant was doing business where it was canceled. Income Tax Ordinance 1979, and Income Tax Ordinance 2001 were not applied Assessing officer had no jurisdiction to issue notices or claim of frame assessment was confirmed by the Tax Ombudsman filed a refund of already certified refund The payer was ordered to pay. family advocate from Chak 46 lawyer