SPEL FUJIYA LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 170 and 221 of the Federal Tax Ombudsman's Ordinance (XXXV of 2000), Section 9 and 10 Refund Claim Claim Remedy No action was taken by the Complainant, claiming that such acts by the authorities Conduct is equivalent to adultery and it is requested to issue necessary directions in connection with the issuance of refund along with compensation. For the relevant tax year on the basis of relevant documents, as the case is old, the complainant could not be fully liable for the misrepresentation of the original relevant documents, which were allegedly submitted to the tax officer. , Authorities did not specify any absence of relevant records. On the basis of which the IT30 forms were issued and failed to state that an attempt was made to locate the papers related to the file of a department which shows that the record of the review was not maintained properly. The Ombudsman recommended that the authorities issue a claim for refund of the complainant for tax years in respect of each IT30 form as per law. Or the order for non-compliance with the complainant's return and the compliance notice must be reported within 30 days from the date of receipt of the present results.
Related judgments — Federal Tax Ombudsman Pakistan, 2011
