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MUHAMMAD YOUSAF versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Circular No. 19 2000, Section 13 (1) (A) and 63 CBR, Article 2 8000 Para 10 (2) [Tax Amnesty Scheme] CBR Circular No. 20 2000, Date 29 8 2000 [New Tax Amnesty Scheme ] Establishment of Office Federal Tax Ombudsman Ordinance (2000V of XXXV), Section 2 (3) Unclear Investment, etc., Issue of Showcase Notice under Section 13 (1) (a) of the Income Tax Ordinance, 1979, hereinafter During the two-year interval to increase the amount in which the complainant / reviewer had already filed a declaration under the New Tax Amnesty Scheme on account of unknown stock in the trade and after a period of two years 13 (1) The cause was being banned by a notice. (AA) Income Tax Ordinance 1979, which was issued within three days for compliance on 25-6 2003, was against the principle of natural justice. To avoid any further complication, the same day, the Ion Evaluation Officer finalized the assessment within two days on 30 6 2003, only to find that the response was unsatisfactory to cover his negligence. It was proved that an unfair and unreasonable assessment of the Supreme Court's complete disregard was made that it should be reviewed beforehand. On well-understood results and not honestly or foolishly, the whole process should have been reckless, incompetent and inefficient in performing its duties, and the department should have acted more reasonably. Such errors always lead to litigation, and the Federal Tax Ombudsman recommends that the Central Board of Revenue Commissioners accept the Income Tax under the Tax Amnesty Scheme, and under Section 13 (1) (A) and 61 Showcase under N advocate from Mirpur (AJK) lawyer