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BAYER CROPSCIENCE (PVT.) LTD., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 104 Income Tax Ordinance (XLIX of 2001), Sections 170 (3) (b) Sales Tax Act (VII of 1990), Sections 6 (2) and 26 (1) of the Federal Tax Ombudsman Ordinance (XXV of 2000) ) Office of the Establishment, Section 2 ()) Adjustment for tax refunds was finalized and a refund was constituted. The complainant / reviewer was requested to issue a refund under section 104 of the Income Tax Ordinance or to adjust the amount against the sales tax liability, not against the return of the Income Tax in 1979. No refunds were issued, no adjustments were made to the monthly sales tax liability, and a showcase notice was issued for non-payment of the original sales tax along with additional taxes. The department should not have neglected the simple fact that the complainant / issuer may have faced a cash flow issue in order to adjust their refund for sales tax payments. Accusations of delinquency, delinquency of refunds and harassment by officials of the major taxing unit were illegal and the prosecution proceedings against the complainant / reviewer without legal justification were illegal. The Tax Ombudsman recommends that the Central Board of Revenue DG instruct the major taxpayers to pay the full income tax return unit that was due in January 2000 (if not already done); Allow adjustments against liability, which became due on 15 1 2003. Exclude additional tax and penalties from the complainant and return the collector's issued showcase notice criminal advocate from Piaro goth lawyer