SHAHID CABLES INDUSTRY THROUGH CHAUDHRY SHAHID LATIF versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 170, 171, 177, 122 (5A) and 239 (8) of the Income Tax Ordinance (1979 XXI), Section 143B, 80C and Second Schedule, Part IV, CL (9), Federal Tax Ombudsman Ordinance (Establishment of Office of XXXV) 2000, Section 2 (3) Refund Tax Year 2003 2004 The issuance of returns by the Income Tax Commissioner was not allowed on the basis that the taxpayers had filed Section 143 of the Income Tax Ordinance 1979. The statement was filed for the assessment year from 1979 to 2002. By filing such statements from 2003 and 1996 to 97 to 2003 2003 to 2003 2003, it was legally stated under Section 143B of the Income Tax Ordinance, 1979, that they should provide The total of the section (9) was also taken into account. Fourth of the second schedule of the Income Tax Ordinance 1979, which was rescinded by Section 239 (8) of the Income Tax Ordinance, 1979, Assisi claimed that he had correctly entered the total income statement for both years and It did not enter a declaration. Choosing a tax re-election in writing Filing a statement under Section 143B of the Income Tax Ordinance 1979 did not come to my conclusion that Scotty had filed a written declaration in which the tax officer, instead of the commissioner, was the tax officer. Condition to choose. The request for a refund after a period of 18 months was in the eyes of the law illegal and illegal. The taxation officer ignored the High Court's decision because the PTD 1994 order was bound to be set aside and the federal tax due was due. The Ombudsman recommends that the tax officer's order be fixed by the Commissioner Income Tax and delay the deceased complainant / legal representative.
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