ALANDICK AND COMPANY LTD., ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Complaints against non-payment of refunds of Sections 113, 122A, 153 (1) (b) and 170 (4). The complainant claimed that the tax deducted on receipt of the contract is a tax liability incurred under section 153 (1) (b), which is read with section 113 of the Revenue. Tax Ordinance, 2001 The taxation officer rejects a claim for a refund on the basis of which the tax deduction / payment evidence was not presented, under section 170 (4) of the Income Tax Ordinance 2001. Reportedly, the Federal Tax Ombudsman recommended that the Federal Board of Revenue should ensure that, after clearing or correcting an order approved under section 170 (4) of the Income Tax Ordinance 2001, the law states that the return / The charge was issued within 21 days, but no compliance was made by the authorities and a refund was ensured. Federal tax ombudsman was not issued despite complainant's direction In this case the refund claim was not disputed The tax deduction was already confirmed and no potential income factor was involved. The pending case in the appeal case was not selected for audit. According to the complaint, the recommendation of the Federal Tax Ombudsman was not implemented, which attracted proceedings under Section 16 of the Federal Tax Ombudsman Ordinance, 2001, and according to the department, the full limits of the Commission were subject to the Federal Tax Ombudsman Ordinance. In the light of Section 2 (3) of setting up the office, the Federal Board of Revenue instructs the Chief Commissioner to issue a refund / compensation as per law, within 21 days.
Related judgments — Federal Tax Ombudsman Pakistan, 2012
