AMIN AND SONS TAILOR, MIANWALI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 114 (6), 115 (4), 122, 153 (1) (B) and 170 (4) of the Office of Federal Tax Ombudsman Ordinance (XVXV of 2000), Sections 10 and 11 of the Constitution of Pakistan (1973), Under section 243 (i) of the Income Tax Ordinance 2001, tax withholding on the basis of tax withholding was claimed for non-payment of income tax return from 2003 to 2006 since the taxpayers paid tax through deduction and the section. Statements were also filed under 115 (4). ) Income Tax Ordinance, 2001, it had to pay a higher tax deduction, refusing a refund would be a violation of Article 24 (1) of the Constitution which states that any person from his property. Don't miss out, claiming a refund with the law was not punctual because the timeframe was directory and not mandatory for issuing a refund. The Ombudsman recommended that (i) the Secretary, the Revenue Division, be required to ensure a refund to the complainant in accordance with the provisions of the law. (ii) the officer concerned in approving the speaking order under section 170 (4) of the Income Tax Ordinance 2001 that the return filed by the complainant for the tax year 2003 faced the limitations of legal provisions, They could seize the opportunity to appeal. The forum; and (iii) compliance will be reported within 30 days
Related judgments — Federal Tax Ombudsman Pakistan, 2010
