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UNITED INDUSTRIES LIMITED THROUGH EXECUTIVE DIRECTOR versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 9, 100 and 132 Income Tax Ordinance (XLEX of 2001), Sections 170 and 239 (4) Establishment of Office of Federal Tax Ombudsman Ordinance (2000V of XV), Section 2 (3) Refund In order to affect the application of the petition and the issuance of a refund, it was claimed that the appeal was filed before the appellate tribunal against the order of the First Appellate Authority and the final tax liability of the complainant / SC As yet to be determined, the provisions of the Income Tax Ordinance 1979, the complainant's request for a refund, did not apply until the 18th. Under Article 170 of the Income Tax Ordinance 2001, the matters were to be settled with 2005. The complainant / reviewer stated that there is no provision in the current tax law which has linked the final result of the appeal / litigation. Vouchers, because the basic issue of the Federal Tax Ombudsman was resolved because the first appellate authority's order in the appeal was implemented under the Income Tax Order. Announcement, 1979 from which refunds should be made, same compensation should be dealt with under the same law. The Federal Tax Ombudsman recommended that the department issue a required refund to the complainant on the preparation of tax payment invoices and delay. Should pay for the return. Payments must also be made to the complainant in accordance with law r \ n law firms from Bhakkar lawyer