SECRETARY, REVENUE DIVISION, ISLAMABAD versus IQ STUDIO (PVT.) LTD., 12/1, BLOCK Q. GULBERG, LAHORE
Sections 120, 170 (4) and 171 of the Federal Tax Ombudsman Ordinance Office (XXV of 2000), delayed the review of tax return of Section 9 order, delayed the tax return delay and the federal tax ombudsman. Complaint allowed by Legal Time of Validation under Income Tax Ordinance 2001 45 days from the date of the assessed deed (or 90 days after the Tribunal's decision) to process / dispose of its return claim. ) Will be an order under Order 171. The Income Tax Ordinance 2001, must be approved within 45 days of the mandatory timeframe, the authorities did not comply with the mandatory timeline and consequently, the delay in payment of the refund was subject to section 171 Under the obligation to pay compensation. Under the Ordinance, 2001 Act, it was not necessary to submit a refund payment and the taxpayers were required to pay the refund promptly. EA Income Tax Ordinance 2001 for any refund request. A refund request was filed under section 170, which can be seen as a "reminder" to pay a taxpayer's outstanding refund. The Federal Ombudsman did not find any error in the order. Need to validate during review Review request rejected in circumstances \ r \ n \ r \ n
Related judgments — Federal Tax Ombudsman Pakistan, 2014