MINUTES OF DAC MEETING HELD ON 25.11.

2019 AT CRTO, LAHORE- AUDIT REPORT 2013-14

IN RESPECT OF RTO MULTAN
Irregular reduction and short payment of Income Tax Rs 248.899

S.# Para/DP Name of Tax Amount Compliance by the department Audit Remarks DAC Directives
No. taxpayer Year Involved
1 4.4.1 Marghoob 2012 0.820 13.02.2017 05.12.2016 DAC Directive dated 19.12.2016
14496/03 Ahmad C/o Order u/s 122 (5A) has been RTO has contested. DAC directed the RTO toget
Mn Zone Sunshine passed on 10.02.2017 minimum As per return for tax year its contention verified from audit and submit
Traders 2012 the taxpayer showing final compliance by 30.12.2016.
1938594-3 tax u/s 113 amounting to Rs.
trading business of petrol DAC Directives dated 14.02.2017
Availed facility 820150/- charged. products. No evidence of RTO informed that tax amounting to
of 80% tax deductions of Rs.820,150/- u/s 113 has been charged on
reduction in tax 08.03.2017 petroleum commission by 10.02.2017. DAC directed the RTO to enforce
rate Demand notice served on any company was
recovery and report compliance at earliest.
22.02.2017. Recovery proceeding provided. The contention
of the department may DAC Directives dated 20.03.2017
will be initiated after expiry of 30 RTO informed thatrecovery proceedings are
please be revisited.
days. 30.03.2017: in hand. DAC directed the RTO to enforce
Taxpayer in appeal recovery and submit final compliance by
27.03.2017 CIR(A).Recovery awaited. 27.03.2017 after verification from audit.
Taxpayer has filed appeal against
the order passed u/s 122 (5A) 21.02.2019
before the CIR (A) Multan. SUBJUDICE
18.04.2017
CIR(A) Multan has annulled the
order on 07.04.2017.Demand of
Rs.820,150/- taken into minus
account.
20.02.2019
2ND appeal before ATIR has been
filed on 31.07.2017.
Still Subjudice.

1
2 14091 RANA JAVAID 2012 Rs 15.12.2016 05.12.2016 DAC Directive dated 19.12.2016
MN Zone IQBAL C/o 890,316 The commissioner has selected the The department to provide RTO informed that case has been selected for
RanaJavaidIqbal case u/s 177 for audit. Proceeding are the reason of revision of audit u/s 177 of the Income Tax Ordinance,
Property Owner underway. return. Outcome of action 2001 and final out-come shall be reported
Khanewal taken u/s 177 dated: after completion of proceedings under the law.
0119513-1 17.11.2016 may kindly be DAC Directives dated 14.02.2017
03.03.2017
intimated. RTO informed that case has been selected for audit u/s
Notice 177/214 C issued for 177/214C recently, and the proceedings are underway. DAC
compliance by 15.02.2017. On directed the RTO to finalize the proceedings under the law
14.02.2017 AR has moved an 21.02.2019
and intimate final compliance at the earliest.
application seeking adjournment up- SUBJUDICE DAC Directive dated 20.03.2017
to 08.03.2017 RTO informed that adjudication proceedings u/s
27.03.2017: 177/214 C are still in hand. DAC directed the RTO
An opportunity was provided to the to finalize the proceedings at earliest under the law
tax-payer to participate in and report final compliance by 27.03.2017.
proceedings. Response has requested
up-to 31.03.2017.

20.02.2019
Minimum tax u/s 113@1% amounting
to Rs. 902950 has been charged. Net
recoverable amount comes to (Rs.
902950-12634) = 890316/-. 2ND
appeal before ATIR has been filed
on 31.07.2017.

2
Short levy of tax due to non-allocation of proportionate expenses
3 4.4.3 Blouch 2010 517,069 Contested 08.03.2017:Department DAC Directive dated 19.12.2016
MN Zone Cotton 01.03.2017 to revisit the case on the RTO informed that proceedings u/s 122 (5A) are in
14417/ 23 Ginners Apportionment of expenses in the basis of audit hand and shall be completed within due course
DG kHan light of provision of section 67 observation. of time under the law. Compliance shall be
reveals that the taxpayer has report thereafter.
30.03.2017:
properly claimed admissible DAC Directives dated 13.02.2017
deductions (including proportionate
The contention of the RTO informed that case is under process. DAC directed the
PTR income) at Rs. 1,107,770/- out Department is correct. RTO to finalize proceedings by 20.02.2017 and report final
of declared net profit of Rs. compliance thereafter.
1,456,794/-. It is clarified as per DAC Directive dated 20.03.2017
RTO has contested that proceedings u/s 122 5A have
following working:-
been completed, and no tax was chargeable. DAC directed
Net Sales 179,712,426 the RTO to get its stance verified from audit by 27.03.2017
Less PTR 136,656,368 and report final compliance.
Net Sales 43,056,058
NTR
Proportionate of GP on NTR sales
1,258,025
Proportionate P&L Expense on NTR
sales= 909,002
Net profit 349,023
on NTR.
Taxpayerhasdeclared
taxable income at Rs.
349,024 therefore no
Remedialactionregarding
apportionment of expense is not
required.
4 14417 Karmanwalay 2010 2.026 As proposed assessment was 17.11.2016 DAC Directive dated 19.12.2016
Multan Model amended u/s 122(5A) of the Pending with ATIR RTO informed that case is subjudice before ATIR
Zone Industries Income Tax Ordinance, 2010 for 21.02.2019 since 17.11.2016. DAC directed the RTO to
allocation of the tax year 2010. The taxpayer SUBJUDICE pursue the case for early hearing.
proportionate filed appeal before worthy
expenses Commissioner Income Tax DAC Directive dated 13.02.2017.

3
 (Appeals) Multan who annulled the RTO informed that case is subjudice before ATIR
above said order vide Appeal since June, 2015. DAC directed the RTO to pursue
No.675 dated 31.03.2015. Now the the case for early hearing.
department has filed 2nd appeal DAC Directive dated 20.03.2017
vide CIR Multan Zone letter RTO informed that case is subjudice before ATIR since
No.13053 dated 09.06.2015. June, 2015. DAC directed the RTO to pursue the case for
early disposal.
20.02.2019
Request was made to the registrar
Income tax appellate tribunal
Lahore by the CIR Multan zone to
fix the appeals at an early date.
However, Taxpayer has deposited
tax amounting to Rs. 660,782/-
vide CPR IT-20150129-1839-
1190715 dated 29.01.2015.

5 14417 ABCO 2012 Rs 02.12.2016 05.12.2016 DAC Directive dated 19.12.2016

TECHNICAL PVT 494,561 Proceedings u/s 122(5A)have As per order u/s 122(5A) RTO informed that recovery proceedings are in
corporate LTD allocation been concluded and demand of dated: 24.11.2016 hand. DAC directed the RTO to enforce recovery and
of Rs. 494,561 has been created. demand of Rs. 494,561/- submit final compliance by 30.12.2016 after
proportionate created. The recovery of verification from audit.
expenses 03.03.2017 the same may please be DAC Directive dated 14.02.2017.
expedited. RTO informed that recovery proceedings are in
CIR (A) vide order dated
08.03.2017: hand. DAC directed the RTO to enforce recovery and
16.02.2017 annulled the
Status of second appeal submit final compliance by 20.02.2017 after
impugned amended order for verification from audit.
may be intimated.
the tax year 2012 with the DAC Directive dated 20.03.2017
certain directions. RTO informed that original order was annulled
01.11.2019 by CIR(A) through order dated 16.02.2017. DAC
No second appeal filled by the directed the RTO to invoke further proceedings under
department. the law and report final compliance by
27.03.2017.

4
Non levy of tax on unexplained income u/s 111
6 14418 SHEIKH NOMAN 2009 10.967 02.02.2016
C/O Amna Food to Rs 853240 charged for the tax
Industries 2012 year 2009 and taxpayer filed
complaint before FTO. FTO passed
order with the recommendation that
assessment finalized is barred by
time. Department filed
representation before President of
Pakistan.
Tax Rs 1179791/- charged for the
tax year 2012.Recovery Awaited.
5
02.02.2016 DAC Directive dated 19.12.2016
An amount of Rs. RTO informed that case is subjudice before
853240/- charged for the President of Pakistan against the order of
tax year 2009. Recovery Honorable FTO.
is awaited.
Assessment for the tax DAC Directives dated 14.02.2017
years 2010 to 2012 may RTO informed that representation before
be expedited.
Honorable President of Pakistan is still
subjudice. DAC directed the RTO to pursue the
case for early disposal.
17.11.2016
DAC Directives dated 20.03.2017
Subjudice before
RTO informed that representation before
FTO/President of Pakistan
Honorable President of Pakistan against the
order of Honorable FTO is still subjudice.
DAC directed the RTO to pursue the case for
early disposal.
7 14418 KHAWAJA 2007 Rs The taxpayer is a director in various corporate entities i.e Khawaja 27.12.2016 DAC Directive dated
Corporate MAHMOOD TO 73,324,266 Bashir Ahmad and Company, Khawaja Bashir and Sons Pvt Ltd, M/S Reconciliation of 19.12.2016
income from different RTO has contested.
UR REHMAN- 2012 Khawaja Feeds Pvt Ltd, M/S Mahmood Mahboob Brothers Pvt Ltd, M/S
business as pointed DAC directed the
Chamman Sultana Fabric and M/S Ghareeb Nawaz Flour Mills. Detail
out by audit may be RTO to get its
01011693 of share capital invested as well as increase in share capital over the contention verified
provided.
years is as under: from audit and
30.03.2017:
2008 2009 2010 2011 2012 Tax Year 2009 report compliance
Share 230,451,05 362,390,55 402,206,07 481,297,08 481,297,08 Demand created by 30.12.2016.
The taxpayer Capital 6 6 0 3 3 u/s.122(5A)
declared loss investe amounting to DAC Directives dated
or marginal d Rs.32,153,590/- 13.02.2017
profit. On the which is recoverable. RTO informed that
Acretio - 131,939,50 39,845,000 79,091,013 - case is under process. DAC
other Tax Year 2010:
n in 0 Proceedings filed. directed the RTO to
hand,the
capital finalize proceedings by
capital Contention of the
20.02.2017 and report final
employed has investe Department is compliance thereafter.
been d accepted. DAC Directive dated
increased in Less - 3,868,006 41,095,347 Proceeding - Tax Year 2011: 20.03.2017
(Under RTO has contested.
all tax years. declare s u/s
Process)Proceeding DAC directed the RTO to
d 122(5A) s are in hand.
sources are in get its stance verified
Department to
of process expedite
from audit and report
acretio proceedings and final compliance by
n report compliance. 27.03.2017.
Tax Year 2012:
No increase.
Proceedings for the tax year 2009 have already been completed u/s
Contention is
122(5A) creating demand of Rs.32,153,590/-. Copy of order is
accepted.
enclosed. For the tax year 2010, the taxpayer was available with
06.11.2019
sufficient sources as indicated above. There is no increase in share
Tax Year 2007 &
capital for the tax year 2012. Proceedings u/s 122(5A) for the tax year 2008
2011 are in process. Department to
update status fot the

6
 01.11.2019 T.Y 2007 & 2008.
Order u/s 122(5A) for the tax year 2011 has been passed and demand Tax Year 2009
created Rs. 845,334/- (Copy of order enclosed). Still recovery
awaited.
Tax Year 2011
Order passed u/s
122(5A) dated
15.06.2017 &
created demand of
Rs. 845,334/- which
is recoverable.

8 14418 KHAWAJA 2007 Rs The taxpayer is a director in various corporate entities i.e Khawaja 27.12.2016 DAC Directive dated
Corporate MAHBOOB TO 73,324,266 Bashir Ahmad and Company, Khawaja Bashir and Sons Pvt Ltd, M/S Reconciliation of 19.12.2016
income from different RTO has
UR REHMAN- 2012 Khawaja Feeds Pvt Ltd, M/S Mahmood Mahboob Brothers Pvt Ltd, M/S
business as pointed contested. DAC
Chamman Sultana Fabric and M/S Ghareeb Nawaz Flour Mills. Detail
out by audit may be directed the RTO
0101170 of share capital invested as well as increase in share capital over the to get its
provided.
years is as under: contention verified
30.03.2017:
2008 2009 2010 2011 2012 Tax Year 2009 from audit and
The taxpayer Share 230,451,05 362,390,55 402,206,07 481,297,08 481,297,08 Demand of report compliance
declared loss Capital 6 6 0 3 3 Rs.15,796,586/- by 30.12.2016.
or marginal investe u/s.122(5A) has been DAC Directives dated
profit. On the d created.Recovery of 13.02.2017
other hand, the same is awaited. RTO informed that
Acretio - 131,939,50 39,845,000 79,091,013 - case is under process.
the capital Tax Year 2010:
n in 0 DAC directed the RTO
employed Contention of the
capital to finalize proceedings
has been Department is by 20.02.2017 and report
increased in investe accepted. final compliance
all tax years. d Tax Year 2011: thereafter.
Less - 69,869,365 41,368,646 Proceeding - Under Process to DAC Directive dated
expedite the 20.03.2017
declare s u/s
proceedings and report RTO has contested.
d 122(5A)
7
 sources are in compliance. DAC directed the RTO
of process Tax Year 2012: to get its stance
acretio Contention is verified from audit
n accepted. and report final
06.11.2019 compliance by
Tax Year 2007 & 2008 27.03.2017.
Proceedings for the tax year 2009 have already been completed u/s Department to update
122(5A) creating demand of Rs.15,796,586/-. Copy of order is status for the T.Y 2007
enclosed. For the tax year 2010, the taxpayer was available with & 2008.
sufficient sources as indicated above. There is no increase in share Tax Year 2009
capital for the tax year 2012. Proceedings u/s 122(5A) for the tax year Still recovery awaited.
2011 are in process. Tax Year 2011
01.11.2019 Order passed u/s
Order u/s 122(5A) for the tax year 2011 has been passed and demand 122(5A) dated
15.06.2017 & created
created Rs. 1,017,656/- (Copy of order enclosed).
demand of Rs.
1,017,656/- which is
recoverable.

9 14418 AHMAD IND PVT 2009 27,051,758 Contested: 27.12.2016 DAC Directive dated 19.12.2016
LTD. 2010 3,649,276 TAX YEAR 2009 Department to reconcile the RTO has contested. DAC directed the RTO to get its
As per tax profile, the stance verified from audit and report compliance by
3224780 2011 13,327,860 sales of taxpayer as per 26.12.2016.
Sales declared in 2012 20,794,077 company was registered Income Tax and sales tax
for Income Tax purposes
sales tax and Total 64,822,97 returns for all years. Sales DAC Directives dated 14.02.2017
on 18-11-2008. The
income tax did not 1
figures of sales mentioned
tax profile of Ahmad RTO has contested. Audit has already verified
tally. Industries Pvt Ltd departmental contention for the tax year 2009 for amount of
in audit observation have Rs.27.051 million. DAC recommended the case for
been reflected in the reconsidered during
settlement to this extent. For rest of the years, DAC
return of the company’s reconciliation. directed the RTO to get their stance verified from audit and
directorMr.MuhammadZak submit final compliance by 20.02.2017.
i who filed income tax 01.02.2017 (Tax Year
return for the tax year 2009) DAC Directive dated 20.03.2017
2009 under the name and Departmental contention accepted and verified by audit for
RTO informed that for tax
8
style as M/S Ahmad
Traders and disclosed
sales at Rs.79,430,736/-
whereas the company M/S
Ahmad Ind filed its return
for the year 2009
disclosing sales at
Rs.2,140,000/-. Therefore
the observation is
incorrect and accordingly
contested. Copies of both
returns are enclosed.
TAX YEAR 2010
year 2009 the taxpayer M/s tax year 2009 and 2011. DAC recommended the case to
this extent and directed the RTO to expedite finalization of
Ahmad Traders got
proceedings in tax years 2010 and 2012 and report final
registration as PVT LTD compliance by 27.03.2017.
Company under the name
ahmad industries Pvt Ltd. The
taxpayer has consolidated the
sales of both status i.e.
individual and Pvt Ltd
Company. Copies of Sales Tax
Returns Provided to Audit.
Hence contention for Tax Year
2009 involving an amount of
Rs. 27.051 M is accepted.

The audit authorities

pointed out the purchases 01.02.2017 (Tax Year 2010)
in the income side have Tax year 2010 may be
been disclosed at revisited as taxpayer has not
Rs.113,155,619/- whereas
perusal of return for the claimed tax adjustments on
year under consideration electricity consumption. (AO
reveals that raw material No.52)
consumed stands
disclosed at
Rs.106,917,094/-. Similarly
purchases in the sales tax
side have been taken by
the audit authorities at
Rs.102,729,116/- whereas
these are at
Rs.90,870,530/- as per
sales tax returns filed for
the period July, 2009 to
June, 2010. The figure of
9
purchases as per sales tax
returns have therefore not
been compared with the
figure of purchase as per
Income Tax returns.
Copies of Income Tax and
sales tax returns are
enclosed. The observation
is therefore incorrect and
accordingly contested.

TAX YEAR 2011

Difference in sales in
income tax return and
sales tax returns has been
communicated at
Rs.38,079,601/-. . The
taxpayer inadvertently in
the sales tax return for the
month of April, 2011, 01.02.2017 (Tax Year 2011)
disclosed supplies at Documentary evidence for tax
Rs.42,310,667/- instead of year 2011(AO # 50 to be
Rs.42,31,066/- as digit-7 provide to audit.
was mistakenly added. 08.03.2017”
The Officer vide ONO Department informed that
01/2013 dated 3.5.2013
accepted the contention of
taxpayer inadvertently taken
the registered person. supplies at Rs.42,310,667/-
Para may be considered instead of Rs.4,231,066/- due
as settled. to which difference of
Rs.38,079,601/- arrived.
Tax year 2012 Department also passed
order In-O-No. dated
10
1. The audit authorities 03.05.2013. Copy of 0rder In-
pointed out that O-No. also provided.
purchases in the income Contention of the department
side have been disclosed
at Rs.106,870,006/- may be accepted.
whereas perusal of return
for the year under
consideration reveals that
total raw material
consumed has been 01.02.2017 (Tax Year 2012)
disclosed at Tax year 2012 may be
Rs.98,575,901/-. Similarly
purchases in the sales tax
revisited as taxpayer has not
side have been taken by claimed tax adjustments on
the audit authorities at electricity consumption. (AO
Rs.47,458,358/- whereas No.52)
these are at
Rs.93,378,063/- as per
sales tax returns filed for
the period July, 2011 to
June, 2012. The figures of
purchases as per
Annexure H-1 of the
Income tax return was
accordingly not compared
with the figure of
purchases mentioned in
sales tax return. Copies of
Income tax and sales tax
returns are enclosed. The
observation is therefore
incorrect and accordingly
contested.
2. In an other observation it
has been observed by the
audit authorities that stock in
the Income Tax Side has

11
 been disclosed at
Rs.28,733,113/- whereas its
stands disclosed at
Rs.100,153,756/-, in the sales
tax return for June, 2012.
Apparently the discrepancy
is in the sales tax side,
monthly sales tax returns
have been scrutinized which
reveals that impact of stock
consumed has not been
shown in sales tax return.
Proceedings under the Sales
Tax Act, 1990 have been
initiated, accordingly.

10 4.4.4 Sahibzada Javed 2010 Rs 10.02.2017 DAC Directive dated 19.12.2016

14164 Iqbal C/o MULTAN TO 29,392,80 Notice u/s 122 (9) read RTO has contested. DAC directed the RTO to
multan PAPER MILLS. 2012 4 get its stance verified from audit and report
with section 122 (5A) for
zone Sales declared in compliance by 30.12.2016.
the tax year 2010 has been
sales tax and
issued. (Copy enclosed) DAC Directives dated 14.02.2017
income tax did not
03.03.2017 RTO informed that case is under process. DAC directed the
tally.
The AR of the taxpayer RTO to finalize proceedings by 20.02.2017 and report final
0103523-1 compliance thereafter.
moved an application
seeking adjournment for DAC Directive dated 20.03.2017
06.03.2017. (copy RTO informed that proceedings u/s 122 5A
enclosed) are in hand. DAC directed the RTO to finalize
27.03.2017 the proceedings and report final compliance by
Hearing is now fixed for 27.03.2017.
31.03.2017.
04.04.2017
Final opportunity provided
to the taxpayer for
compliance by 14.04.2017.

12
11 14164 ZAINAB GHEE & 2012 Rs 1,553,988 Latest Compliance 06.11.2019 DAC Directive dated 19.12.2016
corporate GENERAL 03.03.2017: Show Cause Department has passed case is under process. DAC directed
RTO informed that
MILLS. Pvt ltd notice u/s.122(9)read with order u/s 122(5A) & the RTO to finalize the proceedings and report
discussed issue of local & compliance after one month
3653261-4 section 111 of the Income
Tax 0rdinance,2001 for the imported raw material &
dropped proceeding intiated DAC Directives dated 14.02.2017
tax year 2012 has been RTO informed that case is under process. DAC directed the
u/s 122(5A) being
Declared local issued for compliance by reconciled. RTO to finalize proceedings by 20.02.2017 and report final
material as 13.03.2017. Copy of order is provided by compliance thereafter.
imported DAC Directive dated 20.03.2017
department However
material. The 05.11.2019 department to provide copy RTO informed that proceedings u/s 122 5A are
excess Sales declared in income tax of audited accounts for tax in hand. DAC directed the RTO to finalize the
difference and sales tax stand year 2012 proceedings and report final compliance by
remained
reconciled. Therefore 27.03.2017.
unexplained.
proceding initiated u/s
122(5A) dropped. Copy of
order is enclosed.
Para may kindly be treated as
settled.
2 14164 ZafarIqbal C/o 2010 Rs Oder u/s 122(5A) has been 05.12.2016 DAC Directive dated 19.12.2016
Zainab Ghee & 25,988,475 passed by creating a demand Charged. Recovery RTO informed that recovery proceedings are in
General of Rs 43,080,689/- copy of awaited hand. DAC directed the RTO to enforce recovery and
MillsPvtltd order is enclosed. submit final compliance by 30.12.2016 after
Capital 31.01.2017 01.02.2017 verification from audit.
employed The taxpayer being aggrieved Now CIT(A) annulled the DAC Directives dated 14.02.2017
remained preferred appeal before RTO informed that CIR(A) has annulled the
CIR(A) who annulled the assessment order. RTO is
unexplained. original order, and proceedings under law are in
assessment vide order No. requested to file second hand. DAC directed the RTO to finalize the
375 dated 22.12.2016 appeal. proceedings under the law and report final
compliance thereafter.
DAC Directive dated 20.03.2017
RTO informed that 2nd appeal has been filed
before ATIR which is subjudice. DAC directed

13
 the RTO to pursue the case for early disposal.

13 4.4.4 M/s. Yousaf 2012 41.699 02.12.2016

13962 Oil Mills (Pvt) Proceedings are in process. DAC Directive dated 19.12.2016
Special Ltd Case has been fixed for RTO informed that taxpayer has filed complaint
Increase in hearing on 17.11.2016. The before FTO on initiation of audit proceedings.
paid up AR of the taxpayer has Final compliance shall be reported after FTO’s
capital from intimated that against the decision.
100 million to proceedings , a complaint DAC Directives dated 14.02.2017
200 Million before the FTO has been filed RTO informed that matter is still subjudice
unexplained Proceedings have therefore before FTO.
been kept pending and would DAC Directive dated 20.03.2017
be finalized in the light of RTO informed that case is subjudice before Honourable
FTO’s directions. FTO since Dec., 2016. DAC directed the RTO to pursue the
05.11.2019 case for early disposal.
Order 122(1) passed creating
tax demand of Rs. 99.484
million. However taxpayer
company filed complaint
before the FTO as well as
filed writ petition before
Honorable High Court
Multan Bench. Case is
subjudice.

Para pertains to non recovery of Withholding Income Tax of Rs.64,575,325/-

14
14 13965/04 1.Directors of 2012 19.992 Returns of total income for
Yousaf Oil Mills the tax year 2012 have not
been filed by the directors.
Notices u/s 114(4) have been
issued. Necessary action
would be taken after
enforcement of return
1. Mohammad Yousaf
2. Mohammad Afzaal
3. Mohammad
Mushtaq
4. RashidaBibi
05.11.2019
Mr. Mohammad Yousaf
D/o Yousaf oil Mills Pvt Ltd
has filed income tax return
for the tax year 2012. Copy
of the same is enclosed.
Order u/s122 C passed
creating tax demand of Rs.
150,000/- in the cases of
Muhammad Afzaal,
Muhammad Mushtaq and
Rashida Bibi.
2 Mst.FouziiaNasir
Proceedings initiated u/s
122(5A) for the tax year 2011
have been concluded and
demand of Rs.2,500,000/- has
been created for the year under
consideration. Copy of order is
enclosed.
The jurisdiction over the case of
15
06.11.2019
The audit observation was
relate to increase in share
capital of directors.
Department to investigate
the source of investment.
05.12.2016
(Mst.FouziiaNasir)
As per order u/s 122(5A)
addition u/s 111(1)(b) of Rs.
10,000,000/- made and tax
demand of 2,500,000/-
created. Recovery of the same
DAC Directive dated 19.12.2016
Directors of Yousaf Oil Mills
RTO informed that taxpayer has been issued notices u/s
114(4). DAC directed the RTO to finalize the proceedings
under the law and report final compliance.
DAC Directives dated 14.02.2017
RTO informed that notices u/s 114(4)have been
issued to Directors and proceedings are in hand. DAC
directed the RTO to finalize proceedings by 20.02.2017 and
report final compliance thereafter.
DAC Directive dated 06.10.2016.
RTO informed that no compliance could be
made on notices u/s 114 (4) . DAC directed the RTO to
expedite finalization of proceedings under the
law and report final compliance by 27.03.2017.
DAC Directive dated 14.02.2017.
RTO informed that recovery proceedings are in
hand. DAC directed the RTO to enforce recovery and
submit final compliance by 20.02.2017 after
verification from audit.
DAC Directives dated 20.03.2017
RTO informed thatrecovery proceedings are in
hand. DAC directed the RTO to enforce recovery and
 Mr.UmarEjaz Malik lies with is awaited. submit final compliance by 27.03.2017 after
RTO Islamabad, which has been verification from audit.
requested to be transferred to
RTO Multan.
As soon as the jurisdiction of
above noted director is In respect of 3rd director Mr. UmerEjaz Malik,
transferred to RTO Multan, RTO has already communicated to RTO
notice would be issued Islamabad for transferred of record so that
accordingly.
necessary legal action can be under taken.
DAC Directives dated 14.02.2017
DAC directed the RTO to provide incorporation
certificate by 20.02.2017.
DAC Directives dated 20.03.2017
RTO informed thatrecovery proceedings are in
4.Directors of 2012 1.250 18.04.2017
Mitha Madni Rice hand. DAC directed the RTO to enforce recovery and
Processing Mills Contested: submit final compliance by 27.03.2017 after
3374983-3 Profile of income tax returns verification from audit.
Increase in paid of the partners proves that
up capital:- they had sufficient funds for
the increase in paid up
1.Mohammad capital/investment.
Ramzan
0123958-9
Rs. 1,000,000

2. Sheikh Rustam
Rehman
1656101-5
Rs. 1,000,000

4.Sheikh Zafar
Ahmad
1656104-0
Rs. 1,000,000
16
5.others
0000005-1
Rs. 2,000,000
TOTAL 5,000,000
Recoverable
Income Tax
@25%=
1,250,000

17
13965 Malik Muhammad Akram 05.12.2016( Directors of Shujabad Oil Mills
3.Directors of 2012 35.000 Proceedings initiated u/s Malik Muhammad Akram RTO informed that as against amount pointed out
Shujabad Oil 122(5A) for the tax year 2012
) by audit tax demand of more than Rs.6 million
have been concluded and
Mills Charged Rs. 5,554,000/-. has been created, while the balance is not
demand of Rs.5,545,000/- has
been created for the year under Recovery awaited. leviable. DAC directed the RTO to get it stance
consideration. Copy of order is verified from audit and report final compliance by
enclosed. 01.02.2017 30.12.2016.
30.01.2017
Case is annulled by CIT(A)
CIR(A) annulled with certain DAC Directives dated 14.02.2017
with direction to finalize the
directions. Assessment Muhammad Akram
proceedings are in hand. proceeding as per law vide
order of CIT(A) dated RTO informed that CIR(A) has annulled the
25.01.2017 original order and proceedings are in hand. DAC
directed the RTO to finalize the proceeding under
Faisal Shabbir
Proceedings initiated u/s 122(5A) for the the law and report compliance thereafter.
tax year 2012 have been concluded and (Faisal Shabbir)
demand of Rs.139,595/- has been 05.12.2016
created for the year under consideration. Faisal Shabbir and Mst.Farah Wahid
Copy of order is enclosed. Charged Rs. 139,595/-. RTO informed that recovery proceedings are in
Recovery awaited. hand. DAC directed the RTO to enforce recovery and
05.11.2019
submit final compliance by 20.02.2017 after
Case is subjudice before
verification from audit.
ATIR
Mst.Farah Wahid DAC Directive dated 20.03.2017
Mst.Farah Wahid
Proceedings initiated u/s 122(5A) for the
tax year 2012 have been concluded and 05.12.2016
demand of Rs.2,40,000/- has been
created for the year under consideration. Charged Rs. 240,000/-.
Copy of order is enclosed. Recovery awaited.
The jurisdiction of the following directors
vest with other RTOs/LTUs :
1. Muhammad Tariq
2. QaiserShabbir
3. Mst.Gulzar Begum
4. Mr.AbdulWahir
Request has been made to trransfer the
jurisdiction of these directors to RTO
Multan
As soon as the jurisdiction of above
noted directors is transferred to RTO
Multan, notices would be issued
accordingly.
18
Non-realization of withholding tax u/s 161
15 4.4.9 Ch.M.Rafiq C/o 2011 2447159 03.03.2017 08.03.2017:
14498 SaleemSoap 2012 2449337 Orders u/s.161/205 for the tax Charged. Recovery DAC Directive dated 19.12.2016
WHT Factory 2013 2676803 years 2011,2012 and 2013 have awaited. case is under process. DAC directed
RTO informed that
3004888-5 7.373 been passed on 28th the RTO to finalize the proceedings and report
Did not deduct February,2017 creating demand compliance after one month
withholding of Rs.4,138,467/-, Rs.4,143,406/- DAC Directives dated 14.02.2017
tax @3.5% RTO informed that case is under process. DAC directed the
& Rs.4,416,652/- respectively. RTO to finalize proceedings by 20.02.2017 and report final
from its
suppliers on 24.04.2017 compliance thereafter.
amount of Tax year 2011 DAC Directives dated 20.03.2017
Rs.210,665,694 Notice u/s 138 (2) for payment RTO informed thatrecovery proceedings are in
resulted into of tax demand of Rs. hand. DAC directed the RTO to enforce recovery and
loss of 2247159/- u/s 161 and Rs. submit final compliance by 27.03.2017 after
Rs.7,373,299/-. verification from audit.
1891308 u/s 205 has been
issued to make payment by
26.04.2017
Tax year 2012
Notice u/s 138 (2) for payment
of tax demand of Rs.
2449337/- u/s 161 and
Rs.1694069 u/s 205 has been
issued to make payment by
26.04.2017
Tax year 2013
Notice u/s 138 (2) for payment
of tax demand of Rs. 2676803
/- u/s 161 and Rs.1739849 u/s
205 has been issued to make
payment by 26.04.2017

19
16 14165/01 AL HAMD 2009 to Rs Latest Compliance 03.03.2017: 08.0-3.2017:
Multan COTTON GINNERS 0rder u/s.1`22(5) for the tax year 2011 2009 & 2010 time barred.
2012 51,484,445 and 2012 has been passed vide DCR \2011:Charged Rs.14,157,610/-.
Zone Chak No. 105- DAC Directive dated 19.12.2016
No.15/162 dated 02.03.2017 creating Recovery is awaited. RTO has contested. DAC directed the RTO to provide
10R khanewal demand of Rs.14,157,610/- and 2012: Charged Rs.11,357,139/-.
Incorrect Rs.11,357,139/-respectively. Recovery is awaited. copy of judgment reported as 212 PTD (Trib) 1444-
payment of Tax year 2009 and 2010 are hit by M/s Quality Home Pvt Ltd Lahore and get its
refund. limitation, hence, no further action can be contention verified from audit and furnish final report
The taxpayer taken at this stage, 21.02.2019
deal in supply of
by 30.12.2016.
cotton lint and
08.03.2017 SUBJUDICE
cotton seed and Order u/s 122 (5) has been DAC Directives dated 14.02.2017
taxed was not passed.demand notice served on the
taxpayer. Recovery proceeding will RTO informed that show cause notice has been
paid on cotton
issued for 01.02.2017, and proceedings are in hand.
seed. be initiated after expiry of 30 days.
20.02.2019 DAC directed the RTO to finalize the proceedings and
Order was passed u/s 161/205 of the report compliance at earliest.
Income Tax Ordinance, 2001 for tax DAC Directive dated 20.03.2017
year 2009 & 2010 and order u/s Case discussed. RTO informed that tax
122(5) of the Income Tax Ordinance, amounting to Rs.14,157,610/- and
2001 for tax year 2011 & tax year Rs.11,357,139/- has been charged in tax year
2012 was passed. The taxpayer being 2011 and 2012 respectively. DAC observed that
dissatisfied with the orders passed
filed appeal before the Learned action u/s 161/205 is not barred by time. DAC
Commissioner-IR (A), Multan who therefore, directed the RTO to proceed under the
vide order No 93 & 94 dated law, enforce recovery and report final compliance
13.11.2017 annulled the assessment at earliest.
for tax years 2009 & 2010, and order
U/s 122(5) has also been annulled
vide A.O. No 1073 and 1074
dated 13.11.2017. the department
has filed 2nd appeal before ATIR
vide No 860 dated 28.02.2018 for
tax year 2009 and 2010. Second
appeal for tax year 2011 and 2012
has also been filed. All the four
appeals are pending for
adjudication by the Honorable
ATIR. Copies of CIR(A) orders
are enclosed.

20
17 13959/07 M/s. 2012 21.972 Order u/s 161/205 has been
Corporate Shujaabad passed vide DCR No. 2/61
Zone Oil Mills dated: 15.11.2016 and created
(Pvt) Ltd a demand of Rs 21.972 M.
copy of order is enclosed.
02.12.2016
Order and demand notice has
been served upon the
taxpayer. The taxpayer has
filed application contending
that order u/s 161/205 has
already been passed creating
a demand of Rs. 2,834,013/- .
The said order has been
deleted by worthyCIR(A)
multan vide AO No. 770 dated:
17.06.2016. The order u/s
161/205 dated: 15.11.2016 is
hereby rectified u/s 221 and
demand of Rs. 21,971,544 is
hereby taken into minus
account.
18 13959/07 M/s.AAA 2010 0.740 Orders u/s 161/205 for the
Corporate Doublers 2011 tax years 2010 and 2011 have
Zone (Pvt) Ltd been passed (copies
enclosed). Para may be
treated as settled.
30.01.2017
CIR(A) annulled the orders
for both the years with
certain directions. Order u/s record produced by the
124/161/205 for the tax year taxpayer. Re-assessment
2010 and 2011 was passed finalized and demand of Rs.
21
17.11.2016 DAC Directive dated 19.12.2016
Please expedite the Govt RTO informed that case is subjudice before ATIR
Dues under intimation to since June, 2016. Request for early hearing
audit. has already been made.
DAC Directive dated 13.02.2017.
05.12.2016 RTO informed that case is subjudice before ATIR
The department charged since August, 2016. DAC directed the RTO to
Rs. 2,834,013/- which was pursue the case for early hearing.
deleted in appeal CIR(A)
dated: 17.06.2016. the DAC Directive dated 20.03.2017
RTO informed that an amount of Rs.2,834,013/- was
department has filed 2nd charged as compared to amount pointed out by audit,
appeal before ATIR. balance was not leviable. The original demand was
deleted by CIR(A) through its order dated 17.06.2016, the
case is subjudice before ATIR. DAC directed the RTO to
pursue the case for early disposal.
17.11.2016 DAC Directive dated 19.12.2016
RTO informed that recovery proceedings are in hand. DAC
Please expedite the directed the RTO to enforce recovery and submit final
recovery. compliance by 30.12.2016 after verification from audit.
01.02.2017
RTO informed that CIT(A) DAC Directives dated 14.02.2017
annulled the assessment RTO informed that reassessment has been finalized
by raising tax demand of Rs.11538/- and Rs.2310
order with the direction to for the tax year 2010 and 2011 respectively as
finalized the case as per compared to amount pointed out by audit, balance
is not leviable. DAC directed the RTO to enforce
recovery and report final compliance by 20.02.2017
after verification from audit.
DAC Directives dated 20.03.2017
 on 09.01.2017 creating tax 11538/- for tax year 2010 and RTO informed thatrecovery proceedings are in
payable u/s 205 at Rs. Rs. 2310/- for tax year 2011 hand. DAC directed the RTO to enforce recovery
11538/- and Rs. 2310/- created. Recovery is awaited. and submit final compliance by
respectively. Balance is not leviable. 27.03.2017 after verification from audit.
11.04.2017
Tax payer company made
payment of (Rs. 11538 plus
2310/-)= 13848/- for the tax
year 2010 and 2011
respectively on 04.04.2017.

19 14492/27 Multan Rice Mills 2011 0.818 09.02.2017 08.03.2017 DAC Directive dated 19.12.2016
MN Zone 2478053-7: Assessment Recovery may be RTO informed that caseis under process. DAC directed
u/s.122(5A)has been expedited. the RTO to finalize the proceedings and report
compliance by 30.12.2016.
Concealment of completed on 31/01/2017
DAC Directives dated 14.02.2017
export creating tax demand of RTO informed that reassessment has been finalized
Rs.3.907(M).Copy of order by raising tax demand of Rs.3.907 million, as
passed is enclosed. compared to amount pointed out by audit, balance
17.04.2017 is not leviable. DAC directed the RTO to enforce
CIR (A) vide order dated recovery and report final compliance by 20.02.2017
29.03.2017 has annulled after verification from audit.
the impugned order dated DAC Directives dated 20.03.2017
31.01.2017 for the tax year RTO informed thatrecovery proceedings are in
2011. hand. DAC directed the RTO to enforce recovery
27.11.2017 and submit final compliance by
The department filed 2nd 27.03.2017 after verification from audit.
appeal before the ATIR
Lahore for the tax year
2011 by the CIR, Multan
Zone vide letter No.14950
dated 19.6.2017. Copy
enclosed.

22
Loss of revenue for non-treating the tax collected or deducted as final tax u/s 169
20 4.4.10 M/s. Qadir Ghee 2010 5.078 Cases have been fixed for 17.11.2016 DAC Directive dated 19.12.2016
14497 Industries 2011 hearing for 17-11-2016. Demand for tax year 2011 has RTO informed that recovery proceedings are in hand.
Corporate 2012 Proceedings for the tax year been created but remaining DAC directed the RTO to enforce recovery and submit
2011 has been finalized creating two tax years 2010 & 2012 still final compliance by 30.12.2016 after verification
demand of Rs.3,028,381/-.. pending. Expedite the from audit.
Proceedings initiated u/s recovery. DAC Directives dated 14.02.2017
122(5A) for the tax years 2010 Tax Year 2011
and 2012 have been concluded 05.12.2016 RTO informed that case is under process after the
creating demand of Charged. Recovery is awaited. original order was annulled by CIR(A).
Rs.1,305,272/- and Rs.134,722/- Tax Year 2010 and 2012
respectively. 01.02.2017 RTO informed that recovery proceedings are in hand.
T.Y. 2011 DAC directed the RTO to enforce recovery and submit
30.01.2017 RTO is requested to finalized the final compliance by 20.02.2017 after verification
CIR(A) annulled the order u/s 122 assessment proceedings as per from audit.
(5A) for the tax year 2011with CIT(A) directions dated: 31.12.2015. DAC Directives dated 20.03.2017
certain directions. Demand of Rs. For tax year 2010 and 2012 RTO informed thatrecovery proceedings are in hand.
3.028 M taken into minus account. recovery is awaited. DAC directed the RTO to enforce recovery and submit
Assessment proceedings are in final compliance by 27.03.2017 after verification
hand. from audit.

Incorrect grant of exemptions

21 4.4.13 M/s. Multan 2012 3.178 Proceedings initiated u/s 122(5A) for
13960/11/1 Educational the tax year 2012 have been
concluded and demand of
3 Trust 2898158-8 Rs.5,181,193/- has been created for
Corporate the year under consideration. Copy
Zone of order is enclosed.
30.01.2017
CIR(A) vide order dated: 11.01.2017 has
annulled the assessment with the
directions to allow the appellant
reasonable opportunity of being heard.
Demand taken into minus account.
Assessment proceedings are in hand.
05.12.2016
Charged and recovery awaited.
01.02.2017
RTO is requested to finalized the
assessment proceedings as per CIT(A)
order dated 11.01.2017
DAC Directive dated 19.12.2016
RTO informed that recovery proceedings are in hand. DAC
directed the RTO to enforce recovery and submit final
compliance by 30.12.2016 after verification from audit.
DAC Directives dated 14.02.2017
RTO informed that proceedings are in hand after CIR(A)
through his order dated 11.01.2017 annulled the original
assessment. DAC directed the RTO to finalize the
proceedings and report final compliance at the earliest.
DAC Directive dated 20.03.2017
RTO informed that original demand was annulled by
CIR(a) through order dated 11.01.2017, and denovo
proceedings are in hand. DAC directed the RTO to finalize
the proceedings under the law and report final
compliance by 27.03.2017.

23
22 14092 M/s Munir Arshad 2008 The taxpayer is a non DAC Directive dated 19.12.2016
Corporate Memorial Trust to profitable organization duly Case discussed. DAC directed the RTO to provide
NTN – 1050725 2012 approved u/s 2(36) of the copies of return alongwith all annexure and financial
Income Tax Ordinance, 2001 accounts filed by the taxpayer, to audit by 30.12.2016.
Compliance report should be submitted thereafter.
by the Commissioner. The
DAC Directives dated 14.02.2017
approval granted exists till RTO informed that case is under process. DAC directed the
revoked by the RTO to finalize proceedings by 20.02.2017 and report final
Commissioner. The income compliance thereafter.
of the non profitable DAC Directive dated 20.03.2017
organization is otherwise RTO informed that case is being examined. DAC
exempt under clause (11A) directed the RTO to get the same verified from audit and
((IX) of Part IV of 2nd submit final compliance by 27.03.2017
schedule to the Income Tax
Ordinance, 2001.

Incorrect adjustment of tax on services

23 14096 M/s Aabpara 2011 0.348 Proceedings initiated u/s
Corporate (Pvt) Ltd 2012 122(5A) for the tax years 2011 &
NTN 3362037-7 2012 have been concluded and
proceedings have been dropped
due to the following reasons.
Tax year 2011
As per Circular No.6 of 2009
dated 18-08-2009 wherein it has
been provided that services
rendered by the corporate sector
remains unchanged even after
the recent amendments as
services rendered/provided by
the corporate sector remain
outside the scope of both the
final tax regime as well as
minimum tax regime of section
153 of the Income Tax
Ordinance.
Tax Year 2012
As per provisions of clause
24
05.12.2016
Minimum tax u/s 153(1)(b)
in case of company were
excluded through SRO
1003 vide clause (79) Part
IV of 2nd Schedule. The
same was not approved by
the legislature. Contention
of the department is not
acceptable.
27.12.2016
As per DAC decision matter
may be refer to Law Division
by FBR for further
clarification.
DAC Directive dated 19.12.2016
RTO has contested. DAC directed the RTO to
get its stance verified from audit and report
compliance by 30.12.2016.
DAC Directives dated 14.02.2017
Case discussed. DAC observed that since FBR
has already sought clarification on this issue
from Law Division, therefore, RTO should also
communicate with the Board to seek further,
clarification and submit final compliance at
earliest.
DAC Directive dated 20.03.2017
Case discussed. In pursuance of earlier directive
of DAC dated 14.02.2017, clarification has been
received from Law Division dated 03.03.2017
which says that matter is subjudice before Sindh
High Court, hence final decision can be made
 (79) of Part-IV of the 2 nd after the said division.
schedule the provisions of
clause (b) of the proviso to
sub section (3) of section 153
shall not be applicable to the
tax withheld on payments
received by a company for
providing or rendering of
services. Copies of orders
are enclosed.
The Honorable President of
Pakistan upheld the clause
(79) part IV of second
schedule to the income tax
ordinance, 2001.

24 14501 CENTRE DEGREE 2012 Rs Show cause notice has DAC Directive dated 19.12.2016
COLLEGE 1,017,094 been issued for compliance RTO informed thatcase is under process. DAC
2574568-9 by 22.12.2016. directed the RTO to finalize the proceedings and
report compliance by 30.12.2016.
03.03.2017
DAC Directives dated 14.02.2017
The taxpayer has moved RTO informed that case is under process. DAC directed
an application seeking the RTO to finalize proceedings by 20.02.2017 and report
adjournment up to 1st week final compliance thereafter.
of March,2017. (copy DAC Directive dated 20.03.2017
enclosed) RTO informed that case is under process.
DAC directed the RTO to expedite proceedings,
13.04.2017 recover the amount, get the same verified
Final opportunity was from audit and report final compliance by
27.03.2017.
provided to the taxpayer to
furnish the required
documents by 18.04.2017

25
25 13980 A & Z OILS 2010 Rs Contested: the taxpayer is 27.12.2016 DAC Directive dated 19.12.2016
3283968-5 38,898,925 manufacturer therefore Department replied that RTO has contested. DAC directed the RTO to get
Refund for the tax year 2011 taxpayer is a manufacturer its contention verified from audit by
amounting to Rs.38.898 was but reply of the department 30.12.2016 and report compliance.
Unlawful issuance
of refund. issued in accordance with is not tenable as there is
relevant provisions of law DAC Directives dated 14.02.2017
Taxpayer was to no local purchase declared
after proper verification of the RTO contested that refund of adjustable
be assessed under
tax deduction/payments
by the taxpayer. There is
PTR because the import of Rs. 1,399.343 taxes deducted u/s 148 (taxpayer being
under various heads. manufacturer) and u/s 235 was rightly
taxpayer were not Million for the taxyear
engaged in any 2010. Further cost of issued. DAC directed the RTO to get their
manufacturer electricity as worked out by stance verified from audit by 20.02.2017
activities. audit was Rs. 1,028,750 and report final compliance.
DAC Directive dated 20.03.2017
and monthly bill comes to
Rs 85,729 which could not RTO has contested that refund was
justified to run a solvent lawfully issued, as tax deducted u/s 148
plant. Department to revisit was adjustable because the taxpayer is a
the case and reply to audit. manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.
26 13980 MAQBOOL 2010 Rs Contestedthe taxpayer is 27.12.2016 DAC Directive dated 19.12.2016
RTO has contested. DAC directed the RTO to get its
SOLVENT PVT LTD 2,249,942 manufacturer therefore Department to revisit the contention verified from audit by 30.12.2016 and report
0101116-2 Refund for the tax year 2010 case on the ground that compliance.
amounting to Rs.22.49 was taxpayer did not have DAC Directives dated 14.02.2017
Unlawful issuance issued in accordance with any plant and machinery RTO contested that refund of adjustable taxes
relevant provisions of law deducted u/s 148 (taxpayer being
of refund. for processing the
after proper verification of the manufacturer) and u/s 235 was rightly
Taxpayer was to
tax deduction/payments
imported raw material.
be assessed under issued. DAC directed the RTO to get their stance
under various heads. verified from audit by 20.02.2017 and report
PTR because the
final compliance.
taxpayer were not DAC Directive dated 20.03.2017
engaged in any RTO has contested that refund was lawfully
26
 manufacturer issued, as tax deducted u/s 148 was
activities. adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for verification
by 27.03.2017 and report final compliance.
27 13980 KONYA 2008 Rs Contestedthe taxpayer is 27.12.2016 DAC Directive dated 19.12.2016
INDUSTRIES PVT 1,704,692 manufacturer therefore Department to revisit the RTO has contested. DAC directed the RTO to get
LTD Refund for the tax year case as taxpayer did not its contention verified from audit by
2210411 2008amounting to Rs17.04 claim any depreciation 30.12.2016 and report compliance.
was issued in accordance on plant and machinery. DAC Directives dated 14.02.2017
Unlawful issuance
with relevant provisions of law
Taxpayer is not a RTO contested that refund of adjustable
after proper verification of the taxes deducted u/s 148 (taxpayer being
of refund.
tax deduction/payments
manufacturer.
Taxpayer was to manufacturer) and u/s 235 was rightly
under various heads. issued. DAC directed the RTO to get their
be assessed under
PTR because the stance verified from audit by 20.02.2017
taxpayer were not and report final compliance.
engaged in any DAC Directive dated 20.03.2017
manufacturer RTO has contested that refund was
activities. lawfully issued, as tax deducted u/s 148
was adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.
28 13980 RAB NAWAZ IND. 2008 Rs Contestedthe taxpayer is 27.12.2016 DAC Directive dated 19.12.2016
manufacturer therefore RTO has contested. DAC directed the RTO to get its
1313713-5 1,663,059 Department to revisit the
Refund for the tax year 2008 contention verified from audit by 30.12.2016 and
Unlawful issuance case as taxpayer did not report compliance.
of refund. amounting to Rs16.63 was claim any depreciation DAC Directives dated 14.02.2017
Taxpayer was to issued in accordance with RTO contested that refund of adjustable taxes
27
 be assessed under relevant provisions of law on plant and machinery. deducted u/s 148 (taxpayer being manufacturer)
PTR because the after proper verification of the Taxpayer is not a and u/s 235 was rightly issued. DAC directed the RTO
tax deduction/payments to get their stance verified from audit by
taxpayer were not manufacturer. 20.02.2017 and report final compliance.
engaged in any under various heads.
DAC Directive dated 20.03.2017
manufacturer RTO has contested that refund was
activities.
lawfully issued, as tax deducted u/s 148
was adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.
29 13980 DECENT PAPER 2009 Rs 629,635 Contestedthe taxpayer is 27.12.2016
MILLSPVt Ltd manufacturer therefore Department to revisit the DAC Directives dated 14.02.2017
Corporate 3097943 Refund for the tax year 2009 case on the ground that RTO contested that refund of adjustable
Unlawful issuance amounting to Rs..629 was taxpayer did not conduct taxes deducted u/s 148 (taxpayer being
of refund. issued in accordance with any activity in tax year manufacturer) and u/s 235 was rightly
relevant provisions of law issued. DAC directed the RTO to get their
Taxpayer was to 2009 than how tax
after proper verification of the
be assessed under deducted u/s 235 was stance verified from audit by 20.02.2017
tax deduction/payments
PTR because the
under various heads. claimed. and report final compliance.
taxpayer were not DAC Directive dated 20.03.2017
engaged in any RTO has contested that refund was
manufacturer lawfully issued, as tax deducted u/s 148
activities. was adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.

28
30 13980 KHAWAJA BASHIR & 2010 Rs Contested: the taxpayer is 27.12.2016 DAC Directive dated 19.12.2016
Corporate CO 5,834,083 manufacturer therefore Department to revisit the RTO has contested. DAC directed the RTO to get
3179817-7 Refund for the tax year 2010 case on the ground that its contention verified from audit by
Unlawful issuance amounting to Rs.5.834 was tax deducted by cotton 30.12.2016 and report compliance.
of refund. Taxpayer issued in accordance with ginners u/s 153 was final DAC Directives dated 14.02.2017
was to be assessed relevant provisions of law
discharge and could not RTO contested that refund of adjustable
under PTR because after proper verification of the taxes deducted u/s 148 (taxpayer being
the taxpayer were tax deduction/payments
be refunded.
not engaged in any
manufacturer) and u/s 235 was rightly
under various heads. issued. DAC directed the RTO to get their
manufacturer
activities. stance verified from audit by 20.02.2017
and report final compliance.
DAC Directive dated 20.03.2017
RTO has contested that refund was
lawfully issued, as tax deducted u/s 148
was adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.
31 13980 MAHMOODA 2009 Rs Contestedthe taxpayer is 27.12.2016 DAC Directives dated 14.02.2017
MAQBOOL MILLS 6,354,516 manufacturer therefore Department to revisit the RTO contested that refund of adjustable taxes
0133347 Refund for the tax year deducted u/s 148 (taxpayer being
Unlawful issuance of case on the ground that
2009amounting to Rs.63.54 tax deducted u/s 148 was manufacturer) and u/s 235 was rightly
refund. Taxpayer was
to be assessed under was issued in accordance final as taxpayer is not a issued. DAC directed the RTO to get their stance
PTR because the with relevant provisions of law verified from audit by 20.02.2017 and report
manufacturer.
taxpayer were not after proper verification of the final compliance.
engaged in any tax deduction/payments DAC Directive dated 20.03.2017
manufacturer under various heads. RTO has contested that refund was
activities.
lawfully issued, as tax deducted u/s 148
was adjustable because the taxpayer is a
manufacturer. DAC directed the RTO to
provide all documents including returns,
29
 exemption certificates and other evidences
which established that taxpayer was a
manufacturer, provide to audit for
verification by 27.03.2017 and report final
compliance.
32 13983 AL HILAL 2011 Rs Proceedings u/s 122(5A) for the Charged but recovery is DAC Directive dated 19.12.2016
INDUSTRIES PVT 49,863,207 tax year 2011 have been awaited. RTO informed that case is subjudice before
Corporate LTD concluded creating tax demand ATIR since 30.06.2016 after CIR(A) has
at Rs.96,575,096/-. annulled the tax demand. DAC directed the
RTO to pursue the case for early disposal.
DAC Directive dated 14.02.2017.
The taxpayer preferred appeal
RTO informed that case is subjudice before ATIR
before learned CIR(A) who since 30.06.2016. DAC directed the RTO to
annulled the order passed u/s pursue the case for early hearing.
122(5A) and department filed DAC Directive dated 20.03.2017
2nd appeal before ATIR on RTO informed that case is subjudice before ATIR since
30.06.2016. 30.06.2016. DAC directed the RTO to pursue the case
for early disposal.

33 13983 THAL INDUSTRIES 2008 Rs Contested:
Corporate 6,329,396 Tax liability u/s 113 was at Rs
8,618,453/- for the tax year
2008. Thereafter order u/s 221
was passed giving effect of
payment of Rs. 14,947,849/-.
Which resulted into balance
refund of Rs. 6,329,396/-..The
refund of Rs. 6,329,396/- has
rightly been adjusted u/s 147 for
the tax year 2011.
01.02.2017
RTO is requested to provide
challans of payments u/s 137, 147
and 148
DAC Directive dated 19.12.2016
RTO has contested. DAC directed the RTO to get
its stance verified from audit and report
compliance by 30.12.2016.
DAC Directives dated 14.02.2017
RTO informed that tax was charged and recovered
through adjustment of refund. DAC directed the
RTO to get their stance verified from audit by
20.02.2017.

30.01.2017
Copy of order u/s221 (10 of the DAC Directive dated 20.03.2017
income tax ordinance, 2001 RTO has contested. DAC recommended the case
creating refund of Rs. 6,329,396/- is for settlement subject to verification of
enclosed. departmental stance by audit and report final
compliance by 27.03.2017.

30
34 14562 Erection 2011 0.988 Proceedings initiated u/s 05.12.2016 DAC Directive dated 19.12.2016
Multan Engineering 122(5A) for the tax year 2011 SRO1003 was not approved RTO has contested. DAC directed the RTO to
(Pvt)Ltd NTN have been concluded. by the legislature. The get its stance verified from audit and report
3245529-1 Proceedings for the year clause 79 of part IV of 2nd compliance by 30.12.2016.
under consideration have schedule is not acceptable. DAC Directives dated 14.02.2017
been dropped due to the Case discussed. DAC observed that since FBR
following reasons:. has already sought clarification on this issue
As per Circular No.6 of 2009 27.12.2016 from Law Division, therefore, RTO should also
dated 18-08-2009 wherein it communicate with the Board to seek further,
As per DAC directions,
has been provided that
services rendered by the RTO to refer the case to clarification and submit final compliance at
corporate sector remains FBR for clarification. earliest.
unchanged even after the
recent amendments as DAC Directive dated 20.03.2017
services rendered/provided Case discussed. In pursuance of earlier
by the corporate sector directive of DAC dated 14.02.2017, clarification
remain outside the scope of has been received from Law Division dated
both the final tax regime as 03.03.2017 which says that matter is subjudice
well as minimum tax regime
before Sindh High Court, hence final decision
of section 153 of the Income
Tax Ordinance. can be made after the said division.

The Honorable President of

Pakistan upheld the clause
(79) part IV of second
schedule to the income tax
ordinance, 2001.

35 13981 STANDARD EDIBLE 2006 Rs 2,475,408 Issue Involved 08.03.2017 DAC Directive dated 19.12.2016
Corporate OIL Refund issued but refund had Department to revisit the RTO informed thatcase is under process. DAC
Zone directed the RTO to finalize the proceedings and
already been adjusted case as there is no refund
against the other tax liability report compliance by 30.12.2016.
available for tax year 2005. DAC Directives dated 14.02.2017
RTO Lahore of the taxpayer
RTO informed that case is under process. DAC directed the
RTO to finalize proceedings by 20.02.2017 and report final
31
 03.03.2017 compliance thereafter.
Refund of Rs. 1,601,091/- for DAC Directive dated 20.03.2017
the tax year 2006 was DAC directed the RTO to revisit the case in view of their
created vide order u/s 177(3) departmental explanation, get the same verified from
audit and report final compliance by 27.03.2017.
dated: 20.04.2011. An
amount of Rs. 1,407,757/-
was adjusted out of created
refund leaving balance refund
of Rs. 193,334/-. No refund
was issued.

36 13981 AL HALAL 2003 Rs4,166,167 Issue Involved DAC Directive dated 19.12.2016
Corporate VEGETABLE GHEE Refund issued but refund had RTO informed thatcase is under process. DAC
Zone already been adjusted directed the RTO to finalize the proceedings and
MILLSPvt Ltd
against the other tax liability report compliance by 30.12.2016.
of the taxpayer DAC Directives dated 14.02.2017
RTO informed that case is under process. DAC directed the
RTO to finalize proceedings by 20.02.2017 and report final
The case has been compliance thereafter.
referred to Additional DAC Directive dated 20.03.2017
Commissioner for remedial DAC directed the RTO to revisit the case in view of their
action. departmental explanation, get the same verified from
audit and report final compliance by 27.03.2017.
37 13982 ROOMI FABRICS 2010 Rs30,168,035 Order u/s 122 (5A) passed 27.12.2016 DAC Directive dated 19.12.2016
PVT LTD and minimum tax of Rs Department has charged RTO has contested. DAC directed the RTO to
5,468,283/-.charged as under tax u/s 113 for the tax year get its stance verified from audit and report
Total sales declared 2010 @ Rs. 5,468,283. compliance by 30.12.2016.
4,268,686,883/- Recovery is awaited.
Less export sales Moreover, department not DAC Directives dated 14.02.2017
3,175,030,309/- provide the proof of tax RTO informed that leviable tax amount to
Local turnover from all deductions claimed u/s 154 Rs.5,468,283/- has been charged and balance
sources 1,093,656,574/- (on export). was not leviable. DAC directed the RTO to
Tax leviable u/s 113@ .5% 30.03.2017 recover tax demand and provide evidence of
5,468,283/- Proofs of tax deductions u/s tax deduction u/s 154 to Audit for verification
Balance Rs. 23,699,752/- is have been provided. by 20.02.2017 and report final compliance.
not leviable. DAC Directives dated 20.03.2017
Recovery of Rs. 5,468,283/- is
32
 still awaited. Since RTO informed that tax has been recovered. DAC
29.06.2015 order u/s 122 directed the RTO to provide proof of recovery to
(5A). audit by 27.03.2017 and report final compliance

38 13982 RELIANCE 2010 Rs Tax Year 2010 27.12.2016 DAC Directive dated 19.12.2016
Order u/s 122 (5A) passed and minimum
WEAVING MILLS 2011 130,148,68 Tax year 2010 RTO has contested. DAC directed the RTO to get its
tax of Rs 5,468,283/-.charged as under
Total sales declared Department has charged tax stance verified from audit and report compliance by
9
6,773,391,678/- u/s 113 on local sales on 30.12.2016.
Less export sales
4,490,958,500/- which tax u/s 113 comes to
Local turnover from all sources Rs. 11,412,166. Recovery is DAC Directives dated 14.02.2017
2,282,433,178/-
awaited. RTO informed that leviable tax amount to
Tax leviable u/s 113@ .5%
11,412,166/- Balance Rs. 20,074,437 is Rs.11,412,166/- has been charged and
Balance Rs. 20,074,437/- is not not leviable. However balance was not leviable. DAC directed the RTO
leviable.
department to provide the to recover tax demand and provide evidence of
Tax Year 2011
Order u/s 122 (5A) passed and proof of tax deductions tax deduction u/s 154 to Audit for verification
minimum tax @ of 1% charged at claimed u/s 154. by 20.02.2017 and report final compliance.
Rs41,734,098/-. Which was arrived Tax year 2011 DAC Directives dated 20.03.2017
as under
Total sales declared Pending. RTO informed that tax has been recovered. DAC
9,973,989,378/- directed the RTO to provide proof of recovery to
Less export sales 08.03.2017 audit by 27.03.2017 and report final compliance
5,800,579,600/-
Local turnover from all sources Tax year 2010
4,173,409,778/- Recovery of Rs. 11412166 is
Tax leviable u/s 113@ 1%
41,734,098/- awaited.
Balance Rs. 58,005,796/- is not Tax year 2011
leviable.
Charged Rs. 41,734,097 and
20.02.2019
Tax Year 2010 adjusted against refund of
Proof of tax deductions u/s 154 the same year. Balance not
amounting to Rs 44,909,585/- leviable. However,
are enclosed. Copy of CPR Rs department to provide the
454,000/- vide CPR No. IT-
20120928-0374-1395129 is proof of tax deduction and
enclosed. reconciled with the tax
Tax Year 2011 deductions claimed in the
Proof of tax deductions u/s 154
return.
33
 amounting to Rs 58,005,796/-
are enclosed.
Para may kindly be considered as
settled.
30.03.2017
Proofs of tax deductions u/s have
been provided. Recovery of Rs.
11,412,166/- is still awaited. Since
29.06.2015 order u/s 122 (5A).
21.02.2019
Tax Year 2010
Still recovery awaited. Rs.
11,412,166/-. Proof of tax
deduction on import u/s 153(1a) to
be provided for the tax year 2010.
Tax Year 2011
Proof of tax deduction is not yet
provided.

39 13982 AHMAD HASAN 2010 Rs27,937,1 Order u/s 122 (5A) passed and 27.12.2016 DAC Directive dated 19.12.2016
minimum tax of Rs Department has charged tax u/s RTO has contested. DAC directed the RTO to get its
TEXTILE MILLS 47 5,468,283/-.charged as under 113 @Rs. 6,752,930. Recovery is stance verified from audit and report compliance by
Total sales declared awaited . 30.12.2016.
3,340,960,164/- Balance Rs. 21,184,217 is not DAC Directives dated 14.02.2017
Less export sales leviable. Moreover department to RTO informed that leviable tax amount to Rs.6,752,930/-
1,990,374,217 /- provide the proof of tax has been charged and balance was not leviable. DAC
Local turnover f0rom all sources deductions claimed u/s 154 directed the RTO to recover tax demand and provide
1,350,585,947 /- evidence of tax deduction u/s 154 to Audit for
Tax leviable u/s 113@ .5% verification by 20.02.2017 and report final compliance.
6,752,930 /- 30.03.2017
DAC Directives dated 20.03.2017
Balance Rs 21,184,217/- is not Recovery of Rs. 6,752,930/- is
leviable. RTO informed that tax has been recovered. DAC
still awaited since 29.06.2015
directed the RTO to provide proof of recovery to
vide order No. 122 (5A).
audit by 27.03.2017 and report final compliance

40 14164 MAHMOOD 2012 Rs 752,582 DAC Directive dated 20.03.2017

Corporate AGRO IND Pvt RTO informed that case is under process. DAC
Zone Ltd directed the RTO to expedite proceedings, recover
Closing stock not the amount, get the same verified from audit
tally. and report final compliance by 27.03.2017.

34
41 14164 Muhammad Saqib 2012 Rs 417,636 27.11.2017 08.03.2017
Mn Zone Hussain C/o Order under Section 122((1)
GHOUSIA AGRO read with Section 122(5A) for
PRODUCTS. the tax year 2012 has been
1648259-0 passed vide document
Sanctioned refund
No.602800-1 on 18.4.2017
without assessing
sales. creating payable demand of
Rs.934,376/-. Copy of Order
is enclosed.

42 14165 GHOUSIA 2012 Rs 150,099 24.04.2017

WHT PRODUCTS Show cause notice u/s
1648259-0 161(1A) read with section 182
and 205 of the income tax
ordinance 2001 has been
issued for 28.04.2017.
43 4.4.9/ GILL 2009 3,023,357 Contested: Notice u/s.161/205 30.03.2017
13443 ENTERPRISES issued but order was not Contention verified.
Multan Assessment passed because section
Zone. order not 153(9))h) was inserted
finalized or through Finance
placed in file. Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out w.e.f. 1st July,2010(Tax Year
3,023,357/-. 2011), hence Rs. 3,023,357 is
not leviable.

Flood surcharge 2011 680,187 Flood Surcharge @15% is 30.03.2017

@15% not charged by passing order Charge Rs. 198387/- on
charged on amounting to 10.02.2017 vide order u/s
amount of (4534579x3.5/12x15%) 221/161/4A. recovery
Rs.4,534,579/-.
Rs.198,388/-. Balance of awaited. Balance Rs.
Rs. 481,799/- is not leviable. 481,779/- is not leviable.

35
 04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
Flood surcharge 2011 325,682 Flood Surcharge @15% is 30.03.2017
@15% not charged by passing order Charge Rs. 94,973/- on
charged on amounting to 10.02.2017 vide order u/s
amount of (2170812x3.5/12x15%) 221/161/4A. recovery
Rs.2,170,812/-. Rs.94,973/-. Balance of awaited. Balance Rs.
Rs. 230,709/- is not leviable. 230,709 /- is not leviable.
04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
Flood surcharge 2011 4,298 Flood Surcharge @15% is 30.03.2017
@15% not charged by passing order Charge Rs. 1254/- on
charged on amounting to 10.02.2017 order u/s
amount of (28655x3.5/12x15%) 221/161/4A. recovery
Rs.28,655/-. Rs.1,254/-. Balance of awaited. Balance Rs. 3044 /-
Rs. 3044/- is not leviable. is not leviable.
04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
Assessment 2011 705,005 Contested: 30.03.2017
order not 105,751 Show cause notice u/s 161/205 A certificate from the
finalized or issued. Taxpayer replied that all commercial importer
36
 placed in file. the purchases were made from showing specific quantity of
Loss of revenue national fertilizer marketing imports. Sales be provided
pointed out limited which is imported item for verification in original.
705,005/-. Flood named imported urea so
surcharge @15% according to SRO# 97(1)/2012
not charged on dated 12.02.2002 and circular
amount of no. 5 of 2002 dated 11.04.2002
Rs.705,005/-. no tax liability u/s 153 is
applicable on the said purchases.
44 13443 HAROON 2009 2,080,120 Contested: Notice u/s.161/205 30.03.2017
Multan TRADERS 2010 2,410,732 issued but order was not 2009 & 2010
Zone. Assessment passed because section Contention verified for both
order not 153(9))h) was inserted the years..
finalized or through Finance
placed in file. Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out at w.e.f. 1st July,2010(Tax Year
Rs. 2,080,120/- 2011). hence Rs. 2,080,120/-
and Rs. 2,410,732/- and Rs. 2,410,732 are not
leviable.

Flood surcharge 2011 292,190 Flood Surcharge @15% is charged 30.03.2017

@15% not 2011 350,726 by passing order amounting to Charge Rs. 85222/- and Rs.
charged (1947935x3.5/12x15%) Rs.85222/-
and (2388176x3.5/12x15%) 102,295 against 292,192 and
Rs.102296/- respectively. Balance Rs. 350,726 respectively.
of Rs. 755,398/- is not leviable. Balance (Rs. 206968 +
04.04.2017 248630/-)= Rs. 455,598 is
Assessment order was sent not leviable. Recovery of Rs.
through registered post on 187,517 is awaited.
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
45 13443 AL FAISAL 2011 338,248 Purchase certificate for the 30.03.2017
Multan AGRO 47825
37
 Zone. Traders. 2011 period 15.03.2011 to Charge Rs. 119,086/-.
03.06.2011 was obtained from Recovery awaited. Balance
Flood surcharge the taxpayer. Order u/ s Rs. 266,987/- is not leviable.
@15% not 161/4A was passed vide DCR
charged no. 1 charging 15 % flood
surcharge at Rs. 105,947/-
plus Rs. 13,139 respectively.
Balance of Rs. 266,987/- is
not leviable.
04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
46 13443 SALEEM & CO. 2009 2,595,488 Contested: Notice u/s.161/205 30.03.2017
Multan 3,981,274
Assessment 2010 issued but order was not 2009 & 2010
Zone. order not passed because section Contention verified for both
finalized or 153(9))h) was inserted the years.
placed in file. through Finance
Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out at w.e.f. 1st July,2010(Tax Year
Rs. 2,595,488/- and 2011). hence Rs. 2,595,488/- and
Rs. Rs.
3,981,274/-. 3,981,274/-. are not leviable.

Flood surcharge 2011 450,299 Flood Surcharge @15% is 30.03.2017

@15% not charged by passing order Charge Rs. 131,337/-.
charged amounting to Recovery awaited. Balance
(3001995x3.5/12x15%)Rs.13 Rs. 318,962 /- is not leviable.
1,337/-. Balance of Rs.
318,962/- is not leviable.
38
 04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
47 13443 SHAHID 2009 2,902,067 Contested: Notice u/s.161/205 30.03.2017
Multan TRADERS 2010 413,348 issued but order was not 2009 & 2010
Zone. Assessment passed because section Contention verified for both
order not 153(9))h) was inserted the years.
finalized or through Finance
placed in file. Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out at w.e.f. 1st July,2010(Tax Year
Rs. 2,902,067 2011). hence Rs. 2,902,067
/- and Rs. /- and Rs.
413,348/-. 413,348/-. are not leviable.

Flood surcharge 2011 574,396 Flood Surcharge @15% is 30.03.2017

@15% not 2011 174,749 charged by passing Charge Rs. 167,532/- and
charged on order,DCR No.4 amounting to Rs. 40,775 respectively.
amount of (3829304x3.5/12x15%)Rs.16 Recovery awaited. Balance
Rs.3,829,304/-and
7,532/- Rs. 540,838 /- is not leviable.
Rs.1,164,990/-
respectively.
And(1164990x3.5/12x15%)R
s.40,775/-respectively.
Balance of Rs. 540,838/- is
not leviable.

04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
39
 expiry of 30 days.
2011 574,396 Double entry and order
regarding charge of flood
surcharge has already been
passed vide DCR No.4 dated
10.02.2017.
48 13443 DISTRICT 2011 5,962,202 Order u/s.161/205 for the tax 30.03.2017
Multan OFFICERS year 2011 has already been Charged &Recovery
Zone. ROADS passed vide DCR no.16/142 awaited.
dated 15.08.2011 creating
demand of Rs. 5,962,202
including surcharge of Rs.
790,095/-.
04.04.2017
Demand of Rs.5,962,202/-has
already been recovered.
2011 1,063,976 Flood surcharge @ 15% has 30.03.2017
already been charged vide Charged &Recovery
order dated 26.01.2012 DCR awaited.
no. 21/I creating demand of
Rs. 1,063,976/-.
2012 3,925,041 Order u/s.161/205 for the tax 30.03.2017
year 2012 has already been Charged &Recovery
passed vide DCR no.I/51 awaited.
dated 13.07.2012 creating
demand of Rs. 3,925,041/-.
04.04.2017:
Demand of Rs.3,925,041/-has
already been recovered.
49 13443 AL KARAM 2011 270986 Flood Surcharge @15% is 30.03.2017
Multan TRADERS 2011 344865 charged by passing Charge Rs. 132,899/-.
Zone. Flood surcharge 61740
2011 order,DCR No.6 amounting to Recovery awaited. Balance
@15% not (1,806,573x3.5/12x15%)Rs.7 Rs. 544,692 /- is not leviable.
charged 9,038/-,
40
 (299,103x3.5/12x15%)Rs.13,
086/- and
(411,600x3.5/12x15%) Rs.
40,775 respectively. Balance
of Rs. 544,692 is not leviable.
04.04.2017
Assessment order was sent
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
50 13443 JUGNOO 2010 1,911,052 Contested: Notice u/s.161/205 30.03.2017
Multan TRADERS issued but order was not 2010
Zone. Assessment passed because section Contention verified.
order not 153(9))h) was inserted
finalized or through Finance
placed in file. Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out at w.e.f. 1st July,2010(Tax Year
Rs 1,911,052/-. 2011). hence Rs. 1,911,052/-. Is
not leviable.

2011 250,403 30.03.2017

Contested: To provide the copy of
Order u/s 161/205 was order of CIR(A) for
originally passed. Taxpayer verification alongwith
filed an appeal. CIT(A) evidence.
annulled the assessment. IRO
again passed the order on the
grounds that the limitation of
turnover does not exceed the
monetary threshold of Rs. 50
(M) and as such order was
41
 passed creating nil demand.
51 13443 Umer Farooq & 2009 2,544,601 Contested: Notice u/s.161/205 30.03.2017
Multan Company.. issued but order was not 2009
Zone. Assessment passed because section Contention verified.
order not 153(9))h) was inserted
finalized or through Finance
placed in file. Ordinance,2010 which means
Loss of revenue the said proviso applicable
pointed out at w.e.f. 1st July,2010(Tax Year
Rs 2,544,601/-. 2011). hence Rs. 2,544,601/-. Is
not leviable.

Flood surcharge 2011 83,734 Flood Surcharge @15% is 30.03.2017

@15% not 2011 188,126 charged by passing Charge Rs. 80474/-.
charged on order,DCR No.5 amounting to Recovery awaited. Balance
amount of Rs. (585226x3.5/12x15%)Rs.256 Rs. 191,386 /- is not leviable.
83,734
04/- and
/-and Rs.
188,126/- (1254171x3.5/12x15%) Rs.
respectively. 54870 respectively. Balance
of Rs. 191,386 is not leviable.
04.04.2017
Assessment order was sent
through registered post on
04.04.2017. Recovery
measures shall be taken after
expiry of 30 days.

52 14494 Muhammad Sharif 2012 4.862 Contested:

NTN 1552851 Amount of refund mentioned
against the case of Muhammad
Sharif actually pertains to Malik
Faisal Azeem Prop:Malik
42
 Enterprises,94-Bukhari Colony,
Multan having NTN:552581-7. No
refund in the name of Muhammad
Sharif has been issued. Report in
this regard has also been obtained
from PRAL who verified that the
refund was issued to Malik Faisal
Azeem Prop:M/s.Malik Enterprises,
Multan.

53 14164 Muhammad Saqib 2012 Rs Latest Compliance 03.03.2017: 08.03.2017 DAC Directive dated 20.03.2017
Hussain C/o 417,636 Notice u/s.122(5A) of the Income Under process. RTO informed that case is under process. DAC
GHOUSIA AGRO Tax 0rdinane,2001 for the tax year directed the RTO to expedite proceedings, recover
PRODUCTS. 2012 has been issued on 03.03.2017. the amount, get the same verified from audit and
1648259-0 report final compliance by 27.03.2017.
Sanctioned refund
without assessing
sales.

43