MAMA AND SONS versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 6363 and Federal 62 The Office of the Federal Tax Ombudsman Ordinance (OFXV of 2000), Section 2 (3) passed the test of best judgment on the basis of the notice issued under section 62 of the Income Tax Ordinance 1979 Placed by an ex parte order. In view of the history of the matter, the action taken by the Assessing Officer to consider inaccurate, arbitrary, unfounded and without any basis the defect in the process of reaching the Federal Tax Ombudsman. Was the authority on which the Regional Commissioner of Income Tax took notice. Due to the fact and on their instruction the Commissioner passed the order against the Assigning Officer and the complainant / reviewer was satisfied with the receipt that the Regional Commissioner of Income Tax had examined the matter itself. The matter was dealt with and provided justice not only to the party immediately and without any loss, but also to the disciplinary action against the tax officials. Such actions, if followed by other officials, would also result in a department. A better and healthier image will be created and help build trust among tax officials Regional Commissioner Income Tax Not only did he take note of arbitrary and unfounded assessments, but he also personally warned the Assessing Officer, who was committed to making a positive impact and bringing discipline to the officers, which led to his performance. , The Federal Tax Ombudsman closed the matter with such remarks.
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