The taxpayer is an AOP registered as a “Manufacturer of other food products” as per

Taxpayer Registration profile. The taxpayer e-filed return of income for tax year 2018 on
30.11.2018 declaring FTR receipts at Rs. 1,061,940,000/-. Total tax deduction was claimed at Rs.
11,376,000/- and refund claimed at Rs. 586,875/-.

2. The taxpayer filed an application for refund u/s.170 of the Income Tax Ordinance, 2001
claiming refund of Rs. 856,875/-. The taxpayer tax payment/ deduction as per return filed by the
taxpayer for tax year 2018 and record is as under:-

Amount Tax deduction

Section.
claimed
U/s. 231A 2,250
U/s. 236(1)(a) 3,505
U/s. 154 10,619,400
U/s. 235 599,120
U/s. 7B 151,725
Total 11,376,000

3. The taxpayer submitted withholding tax deduction certificate from banks, K-Electric bills
along with tax deduction certificates of mobile service providers. After examination of the details
/evidences submitted, the claim of the taxpayer found genuine.

4. Keeping in view the above, the tax deductions claimed by the taxpayer and verified by this
office are worked out as under:
Tax deductions claimed as per return of income:

Amount of Tax Admissible Tax

Section deduction deduction Remarks
claimed Verified
U/s. 231A 2,250
U/s. 236(1)(a) 3,505
U/s. 154 10,619,400
U/s. 235 599,120
U/s. 7B 151,725 0
TOTAL 11,376,000

5. Furthermore, data from ITMS has also been checked. It has been found that, no refund has
been issued for tax year 2018.

6. In view of above, and keeping in view the verification/ relevancy/ and non submission of
tax payment / deductions the refund of the taxpayer is determined as under:

Taxable income/ (Loss) declared as per Return Rs. NIL/-

Tax chargeable thereon Rs. 10,789,125/-
Tax payment/ Deduction claimed Rs. 11,376,000/-
Tax payment/ Deduction verified Rs. /-
Balance Refundable Rs. /-

7. The refund u/s.170 (4) of the Income Tax Ordinance, 2001 amounting to Rs. /- is
determined and approved accordingly.