ISLAMABAD, Nov 22: The Federal Tax Ombudsman (FTO), Justice (Retd) Saleem Akhtar has asked the Central Board of Revenue (CBR) to reimburse the tax collected from a complainant in excess of his determined tax liability.

The ombudsman asked the CBR to refund the tax to the complainant within 30 days along with compensation due under the law for the period such refund has been delayed.

The decision was taken on the complaint of Shaheen Courier Services, Karachi which had complained against the Inspecting Additional Commissioner (IAC) for issuance of notice to them for assessment year 2001-02 on the basis of observation made by director inspection and audit in his inspection report.

The justice asked the CBR to drop the proceedings initiated by issuance of the notices under section 122 and 66A of the income tax law.

The FTO further recommended to the CBR to maintain the assessment finalized under self-assessment scheme (SAS).

The justice asked the commissioner income tax to advise the IAC to be careful in examination of records of assessment proceedings, in appreciation of audit observations, in calculation for determination of correct tax liability, in considering the reasons to invoke jurisdiction under section 66/A/122 and in application of the provision of law, rules and regulations relevant to the case.

The FTO further observed that the regional commissioner of income tax (RCIT) Southern Region should ensure that written warning was issued to the IAC concerned as well as the audit officer concerned against making telephonic contact with assessees.

The compliance be reported to this office within 45 days of this order, added the FTO.