PROVISION OF PRESENT STATUS OF PENDING PARAS OF PAC RELATING TO COURT NA

Amount
Audit
Para Involved Appellate Complete detail with
S.No. Report Asst Year
No./PDP (Rs. in Forum uopdated position
Year
Millions)
7 2001-02 1.18/462/0 96-97 0.012 ATIR -do-
4

10 2002-03 1.4/538/34 99-00 0.0659 ATIR -do-

16 2011-12 5.3.4//05 2010 10.48 ATIR -do-

17 2011-12 5.3.2//03 2010 3.145 ATIR -do-

18 2012-13 5.3.8 2011 10.04 ATIR -do-

19 2013-14 4.4.1/03 2012 0.82 ATIR -do-

20 2013-14 4.4.1 2012 0.89 ATIR -do-

21 2013-14 4.4.1 2010 2.026 ATIR -do-

24 2013-14 2009 to 51.484 ATIR -do-

2012
25 2016-17 5.4.22 2013 to 8.219 ATIR -do-
2015

26 2016-17 5.7.10 2015 0.287 ATIR -do-

27 2016-17 5.4.2 2015 1.333 ATIR -do-

28 2016-17 5.4.22 2014 2.47 ATIR -do-

2015 2.74

29 2016-17 5.7.5 2011 0.733 ATIR -do-

2012 0.807
2013 0.88
2014 0.997
2015 1.527
30 2016-17 5.7.5 2013 9.401 ATIR -do-

31 2016-17 5.7.5 2014 1.275 ATIR -do-

32 2016-17 5.7.10 2014 4.756 ATIR -do-

2015 6.729

33 2016-17 5.7.10 2014 8.423 ATIR -do-

2015 10.615

34 2016-17 5.7.10 2014 1.026 ATIR -do-

2015 0.988

35 2017-18 2015 23.975 ATIR -do-

36 2017-18 2016 23.8 ATIR -do-

37 2017-18 2016 23.8 ATIR -do-

38 2017-18 2016 5.813 ATIR -do-

OF PAC RELATING TO COURT NAB/FIA, CASES

Last Date of
No. & Tittle of Audit Para Date of Filling Present Status
Hearing

Loss due to incorrect

apportioning the P&L
expenses.
M/s Rashid Mechanical
Works,
Non assessment of income Case is pending before
from other sources ATIR,
M/s. Pak Arab Fertilizer
Welfare Trust Multan

excessive determination of 19-01-2015 4/3/2015 Subjudice at Hon’ble High

loss due to incorrect Court of Pakistan
apportionment of expenses
M/s. Ahmad Hassan Textile (Consigned to record)
Mills 1000978-8

M/s. Al-Hilal Industries (Pvt) 22-09-2015 Subjudice at ATIR (letter

Ltd 0800582-6 for early disposal has been
sent, copy enclosed).
-
Suppression of Sales 11/6/2018 Still subjudice at ATIR
M/s. Bilz (Pvt) Ltd - (letter for early disposal has
Irregular reduction and short 31-07-2017 Not yet fixed been sent,Pending
copy enclosed).
payment of Income Tax
Marghoob Ahmad C/o
Sunshine Traders 1938594-3
Irregular reduction and short
payment of Income Tax
RANA JAVAID IQBAL C/o
RanaJavaidIqbal Property
Owner Khanewal 0119513-1

Short levy of tax due to non- 10/7/2015 Not yet fixed Pending
allocation of proportionate
expenses Karmanwalay
Model Industries

Incorrect payment of refund.

The taxpayer deal in supply
of cotton lint and cotton
seed and taxed was not
paid on cotton seed.

AL HAMD COTTON
GINNERS
Tax Collecting Authorities
failed to take adequate
measures for recovery of
outstanding Government dues
which resulted into non
recovery of income tax arrears
of Rs.8.219(M).
M.SaddiqueProp:HajiM.Saddiq
ue Cotton Layyah./

Taxpayer failed to collect the 25-10-2017 Still subjudice at ATIR

advance tax at the specified (letter for early disposal has
ate U/s.236H which resulted
into loss of Rs.0.987(M). been sent, copy enclosed).
M/s.Hexon Chemicals (Pvt)
Ltd;

-
Taxpayer failed to declare the 15-11-2019 Not yet Pending
source of investment in fixed`
return. The
overstatement/increase in
assets caused in un-explained
income and resulted in on-
realization of
Rs.1.333(M).Muhammad
Aneeq C/o Yaqub
Packages/2823412-0

Tax Collecting Authorities

failed to take adequate
measures for recovery of
outstanding Government dues
which resulted into non
recovery of income tax arrears
of Rs.5.210(M).

Mirza Sarwar Ahmad Baig,

Saad Traders, Layyah/138190-
5

Taxpayer purchased goods Tax Year 2012 2012

and claimed deductions but Tax Year 2014 Still Subjudice at ATIR.
failed to deduct or deposit the
tax withheld at the specified and 2015
rates which resulted into loss CIR(A)
of Rs.4.944(M). annulled the
M/s.Shani Food Industries assessment with
(Pvt)/1435896-4
directions for
reassessment

-
Taxpayer failed to deduct or
deposit the tax withheld at
prescribed rates and also
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld tax
of Rs.9.401(M).

Muhammad Zafar Iqbal

Layyah/ 3799110-8

Taxpayer failed to deduct or

deposit the tax withheld at
prescribed rates and also
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld tax
of Rs.1.275(M).
Mazhar Abbas/1153000

Taxpayer company declared 2014 Still Subjudice at ATIR.

net revenue fee but failed to 6/10/2016
collect advance tax at the
specified rate which resulted 2015
into loss of revenue of Rs. 16-11-2017
11.485 Million.
M/s Bakhtawar Amin
Memorial Trust 1728441

-
Taxpayer failed to collect
advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.19.038(M).
Tahir RehmanNaqvi/0453360

Taxpayer failed to collect

advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.2.014(M).
Muhammad Hashim Saddiqui
c/o M/s Honda Palace Trust
Plaza Multan/1386449-1

Director of the Company 7/9/2018 Still Subjudice at ATIR.

increased their assets in the
name of other sources.
Mehmood Nawaz Khan D/o
Multan Chemicals
Ltd/1283414
-
Director of the Company 7/9/2018 Still Subjudice at ATIR.
increased their assets in the
name of other sources.
Tariq Mehmood Khan D/o
Multan Chemicals
Ltd/1283414
-
Director of the Company 7/9/2018 Still Subjudice at ATIR.
increased their assets in the
name of other sources.

Ali Babar Khan D/o Multan

Chemicals Ltd/1283414

-
Company claimed 100% tax 7/9/2018 Still Subjudice at ATIR.
credit u/s.65D which was
not admissible as the
Company was not a newly
established.

Multan Chemicals
Ltd/1283414
-
 PROVISION OF PRESENT STATUS OF PENDING PARAS OF PAC RELATING TO SUPREME

Amount
Audit
Para Involved Appellate Complete detail with
S.No. Report Asst Year
No./PDP (Rs. in Forum uopdated position
Year
Millions)
1 1999-00 1.8/466L 1995-96 17.137 Supreme -do-
Court

2 1999-00 9.2/468l 9.701 Supreme -do-

Court

3 2010-11 3.1.3/38 2009 1,196.06 Supreme -do-

Court

4 2000-01 1.1/317/01 1997-98 6.518 Supreme -do-

Court
OF PAC RELATING TO SUPREME COURT

No. & Tittle of Audit Last Date of

Date of Filling Present Status
Para Hearing

M/s Pak Arab Fertilizer Ltd. 1/11/2008 17.11.2016 Subjudice at Hon’ble Supreme
Court of Pakistan (letter for
early disposal has been sent,
copy enclosed).

M/s Pak Arab Fertilizer Ltd. 1/11/2008 17.11.2016 Subjudice at Hon’ble Supreme
Court of Pakistan (letter for
early disposal has been sent,
copy enclosed).

Under assessment of 20.10.2017 27.09.2019 Still subjudice at Hon’ble

income Supreme Court of Pakistan
M/s. Pak Arab Fertilizer (letter for early disposal has
(Pvt) Ltd been sent, copy enclosed).

Under assessment of tax due to 16.10.2019 Decided by the Hon’ble High

grant of inadmissible expenses Court and filing for CPLA is
Bank Al-Habib Ltd; handover to legal advisor dated
10-12.2019.
-
 PROVISION OF PRESENT STATUS OF PENDING PARAS OF PAC RELATING TO HIGH COU

Amount
Audit
Para Involved Appellate Complete detail with
S.No. Report Asst Year
No./PDP (Rs. in Forum uopdated position
Year
Millions)
1995-96 7.1(iii) 92-93 3.87 High Court Letters to all legal advisors have
been issued regarding fixation
of cases for early hearing

2 1996-97 7.1 92-93 5.662 High Court -do-

8 2001-02 5.4/494/03 93-94 to 6.305 High Court -do-

98-99

9 2001-02 7.2/492/03 93-94 to 24.662 High Court -do-

96-97

11 2002-03 10.2/6(a) 99-00 0.117 High Court -do-

12 2006-07 1.4/425 2005 0.231 High Court -do-

2006 0.177

13 2010-11 3.1.1/42 2006 242.323 High Court -do-

23 2013-14 4.4.4 2012 41.699 High Court -do-

OF PAC RELATING TO HIGH COURT
No. & Tittle of Audit
Date of Filling
Para
Ehsan Elahi Ind. 04-01-0801152 23.09.2010
Loss of revenue due to non
levy of corporate assets tax
M/s Arain Mills Ltd
Loss of revenue due to non
levy of additional tax u/s 89
M/s Sind Bad Hotel
Loss of revenue due to non
imposition of penalty u/s
111. M/s Sind Bad Hotel
Non assessment of income
from other sources
Mr. Mushtaq Ahmad
Short levy of tax due to
incorrect computation of tax
Multan Cotton Company.
04-02-1197368-4
Capital expenditure treated 20.10.2017
as revenue expenditure
M/s. Pak Arab Fertilizer Ltd
Increase in paid up capital
from 100 million to 200
Million unexplained
M/s. Yousaf Oil Mills (Pvt)
Ltd
Last Date of
Present Status
Hearing
8/11/2012 Decided by the Hon’ble
High Court of Pakistan.
(copy enclosed)
The case was received in
this RTO in the year 2008.
Therefore, appeal status is
not known.
As per record, TR . No.20,21,22,27 & 28 of 2011 were
dismissed by H.C vide order dated 28-05-2013
No. record of additional tax and penalty is available.
14-05-2010 8/11/2019 Consigned to record. With
Fixed for direction to apply for
hearing on revival at principal seat.
25-06-2019 Applied for revival
27.09.2019 Still subjudice at Hon’ble
Supreme Court of Pakistan
(letter for early disposal has
been sent, copy enclosed).
 PROVISION OF PRESENT STATUS OF PENDING PARAS OF PAC RELATING TO ATIR

Amount
Audit Complete detail
Para Involved Appellate No. & Tittle of Audit Date of Last Date of
S.No. Report
No./PDP
Asst Year
(Rs. in Forum
with uopdated Present Status
Year position Para Filling Hearing
Millions)
1 2001-02 1.18/462/0 96-97 0.012 ATIR -do- Loss due to incorrect
4 apportioning the P&L
expenses.
M/s Rashid Mechanical
Works,
2 2002-03 1.4/538/34 99-00 0.0659 ATIR -do- Non assessment of income Case is pending before
from other sources ATIR,
M/s. Pak Arab Fertilizer
Welfare Trust Multan

3 2011-12 5.3.4//05 2010 10.48 ATIR -do- excessive determination of 19-01-2015 4/3/2015 Subjudice at Hon’ble High
loss due to incorrect Court of Pakistan
apportionment of expenses
M/s. Ahmad Hassan Textile (Consigned to record)
Mills 1000978-8

4 2011-12 5.3.2//03 2010 3.145 ATIR -do- M/s. Al-Hilal Industries (Pvt) 22-09-2015 Subjudice at ATIR (letter
Ltd 0800582-6 for early disposal has been
sent, copy enclosed).
-
5 2012-13 5.3.8 2011 10.04 ATIR -do- Suppression of Sales 11/6/2018 Still subjudice at ATIR
M/s. Bilz (Pvt) Ltd (letter for early disposal has
been sent, copy enclosed).
-
6 2013-14 4.4.1/03 2012 0.82 ATIR -do- Irregular reduction and short 31-07-2017 Not yet fixed Pending
payment of Income Tax
Marghoob Ahmad C/o
Sunshine Traders 1938594-3
7 2013-14 4.4.1 2012 0.89 ATIR -do- Irregular reduction and short
payment of Income Tax
RANA JAVAID IQBAL C/o
RanaJavaidIqbal Property
Owner Khanewal 0119513-1
8 2013-14 4.4.1 2010 2.026 ATIR -do- Short levy of tax due to non- 10/7/2015 Not yet fixed Pending
allocation of proportionate
expenses Karmanwalay
Model Industries

9 2013-14 2009 to 51.484 ATIR -do- Incorrect payment of refund.

2012 The taxpayer deal in supply
of cotton lint and cotton
seed and taxed was not
paid on cotton seed.

AL HAMD COTTON
GINNERS

10 2016-17 5.4.22 2013 to 8.219 ATIR -do- Tax Collecting Authorities

2015 failed to take adequate
measures for recovery of
outstanding Government dues
which resulted into non
recovery of income tax arrears
of Rs.8.219(M).
M.SaddiqueProp:HajiM.Saddiq
ue Cotton Layyah./

11 2016-17 5.7.10 2015 0.287 ATIR -do- Taxpayer failed to collect the 25-10-2017 Still subjudice at ATIR
advance tax at the specified (letter for early disposal has
ate U/s.236H which resulted
into loss of Rs.0.987(M). been sent, copy enclosed).
M/s.Hexon Chemicals (Pvt)
Ltd;

-
12 2016-17 5.4.2 2015 1.333 ATIR -do- Taxpayer failed to declare the 15-11-2019 Not yet Pending
source of investment in fixed`
return. The
overstatement/increase in
assets caused in un-explained
income and resulted in on-
realization of
Rs.1.333(M).Muhammad
Aneeq C/o Yaqub
Packages/2823412-0
13 2016-17 5.4.22 2014 2.47 ATIR -do- Tax Collecting Authorities
2015 2.74 failed to take adequate
measures for recovery of
outstanding Government dues
which resulted into non
recovery of income tax arrears
of Rs.5.210(M).

Mirza Sarwar Ahmad Baig,

Saad Traders, Layyah/138190-
5

14 2016-17 5.7.5 2011 0.733 ATIR -do- Taxpayer purchased goods Tax Year 2012
2012 0.807 and claimed deductions but 2012 Still Subjudice at ATIR.
2013 0.88 failed to deduct or deposit the
tax withheld at the specified Tax Year
2014 0.997 2014 and
rates which resulted into loss
2015 1.527 of Rs.4.944(M). 2015
M/s.Shani Food Industries CIR(A)
(Pvt)/1435896-4
annulled the
assessment
with
directions for
reassessment

-
15 2016-17 5.7.5 2013 9.401 ATIR -do- Taxpayer failed to deduct or
deposit the tax withheld at
prescribed rates and also
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld tax
of Rs.9.401(M).

Muhammad Zafar Iqbal

Layyah/ 3799110-8
16 2016-17 5.7.5 2014 1.275 ATIR -do- Taxpayer failed to deduct or
deposit the tax withheld at
prescribed rates and also
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld tax
of Rs.1.275(M).
Mazhar Abbas/1153000

17 2016-17 5.7.10 2014 4.756 ATIR -do- Taxpayer company declared 2014 Still Subjudice at ATIR.
2015 6.729 net revenue fee but failed to 6/10/2016
collect advance tax at the
specified rate which resulted 2015
into loss of revenue of Rs. 16-11-2017
11.485 Million.
M/s Bakhtawar Amin
Memorial Trust 1728441

-
18 2016-17 5.7.10 2014 8.423 ATIR -do- Taxpayer failed to collect
2015 10.615 advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.19.038(M).
Tahir RehmanNaqvi/0453360

19 2016-17 5.7.10 2014 1.026 ATIR -do- Taxpayer failed to collect

2015 0.988 advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.2.014(M).

Muhammad Hashim Saddiqui

c/o M/s Honda Palace Trust
Plaza Multan/1386449-1
20 2017-18 2015 23.975 ATIR -do- Director of the Company 7/9/2018 Still Subjudice at ATIR.
increased their assets in the
name of other sources.
Mehmood Nawaz Khan D/o
Multan Chemicals
Ltd/1283414
-
21 2017-18 2016 23.8 ATIR -do- Director of the Company 7/9/2018 Still Subjudice at ATIR.
increased their assets in the
name of other sources.
Tariq Mehmood Khan D/o
Multan Chemicals
Ltd/1283414
-
22 2017-18 2016 23.8 ATIR -do- Director of the Company 7/9/2018 Still Subjudice at ATIR.
increased their assets in the
name of other sources.

Ali Babar Khan D/o Multan

Chemicals Ltd/1283414

-
23 2017-18 2016 5.813 ATIR -do- Company claimed 100% tax 7/9/2018 Still Subjudice at ATIR.
credit u/s.65D which was
not admissible as the
Company was not a newly
established.

Multan Chemicals
Ltd/1283414
-