DAC MEETING HELD ON 11.03.

2019 AT LAHORE
AUDIT REPORT 2016-17 - IN RESPECT OF REGIONAL TAX OFFICE MULTAN

S. Para#/DP# Name of the Taxpayer with Tax Year(s) Amount Compliance by the department Audit Remarks DAC Directives
No. complete address Involved along-with supporting documentary
alongwith NTN Rs in evidence, if any
Millions
1 2 3 4 5 6 7 8
1 5.4.2/16677 M/s.Northern Power 2015 23.919 Contested The company has DAC Directives dated
Corporate Generation Company declared taxable loss at Rs. 18.04.2018
Zone. Limited/3049717 1,197,534,369/- in its return of RTO has contested.
income for the tax year 2015. The DAC directed the RTO
proposed addition is not lightly to to get its stance verified
By comparing the revenue be raised any tax demand against from audit and report
declared and receipt value the taxpayer company and as to final compliance by
on the basis of tax credit 15.05.2018.
rate of interest, no loss of revenue
claimed in tax return and 29.08.2018
is involved. RTO informed that
annual audited accounts,
statutory proceedings
there is a difference of 10.05.2018 u/s 122(5A) have
Rs.70,349,121 under the Proceedings u/s 122(2A) has been recently been invoked
head of Other Income . initiated and Show Cause Notice has and shall be finalized
The mis-declaration been issued ( copy enclosed) by 01.10.2018. DAC
caused loss of revenue of 28.08.2018 directed the RTO to
Rs.23.919(M). Proceeding will be completed by report final compliance
31.08.2018. after verification from
audit.
2 5.4.2/16681 M/s. Sharif Oil Industries 2015 0.634 18.12.2017: DAC Directives dated
Corporate (Pvt) Ltd;/2955466 Contested: Examination of return of 18.04.2018
Zone. income and audited accounts RTO informed that
Taxpayer failed to declare reveals that taxpayer company has legal proceedings in
Closing stock of declared correct cost of sales and this case have been
Store/Spare and Fuel in gross profit in accordance with the initiated. DAC directed
2014 while declared audited accounts. Only presentation the RTO to finalized

1
 opening stock of
Store/Spare and Fuel of
Rs.1,919,920/- in 2015
which resulted into short
payment of tax of
Rs.0.634(M) due to
unexplained income.
3 5.4.2/16682 M/s.Multan LPG (Pvt) 2015
Corporate Ltd;/3372063-7
Zone.
Sales declared in Sales Tax
and Income Tax did not
tally meaning concealment
of sales which resulted loss
of Rs.1.407(M).
4 5.4.2/16418 JavedAkhtar/1157408-4
Multan
Zone. Sales declared in Sales
has changed for both tax years, the proceedings and
therefore, no cause of action report final compliance
u/s.122(5A) arise on this score. by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
u/s 122(5A) have
recently been invoked
and shall be finalized
by 01.10.2018. DAC
directed the RTO to
report final compliance
after verification from
audit.
1.407 10.05.2018 DAC Directives dated
Proceedings u/s 122(5A) has been 18.04.2018
initiated. Copy of Show cause is RTO informed that
enclosed. legal proceedings in
this case have been
28.08.2018 initiated. DAC directed
Proceeding will be completed by the RTO to finalized
31.08.2018. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
u/s 122(5A) have
recently been invoked
and shall be finalized
by 01.10.2018. DAC
directed the RTO to
report final compliance
after verification from
audit.
2014 41.271 Proceedings u/s 122(5) for the tax DAC Directives dated
2015 39.650 years 2014 & 2015 have been 18.04.2018
RTO informed that
2
 Tax and Income tax initiated. Copies of show cause legal proceedings in
did not tally; leading notices are enclosed. this case have been
to concealment of sales initiated. DAC directed
in income tax record 17.08.2018 the RTO to finalized
which resulted into non Reminder to show cause issued for the proceedings and
payment of tax of 31.08.2018 report final compliance
Rs.80.921(M). by 15.05.2018.
29.08.2018
28.08.2018
RTO informed that
Proceeding will be completed by
statutory proceedings
31.08.2018.
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

5 5.4.2/1641 Muhammad Hussain 2014 2.350 Proceedings u/s 122(5) for the tax
8 Multan /1498376-1 2015 1.524 years 2014 & 2015 have been 29.08.2018
Zone. initiated. Copies of show cause RTO informed that
Sales declared in Sales notices are enclosed. statutory proceedings
Tax and Income tax in this case have been
did not tally; leading 17.08.2018 initiated. DAC
to concealment of sales Reminder to show cause issued for directed the RTO to
in income tax record 31.08.2018 finalize the
which resulted into non proceedings and
payment of tax of 28.08.2018 report final
compliance by
Rs.3,874(M ). Proceeding will be completed by
01.10.2018.
31.08.2018.
6 5.4.2/16418 Kamran Akhtar/3547773- 2015 2.043 Show cause notice has been issued. DAC Directives dated
Multan 3 18.04.2018
Zone. 17.08.2018 RTO informed that
Sales declared in Sales Reminder to show cause issued for legal proceedings in
Tax and Income tax 31.08.2018 this case have been
3
 did not tally; leading initiated. DAC directed
to concealment of sales 28.08.2018 the RTO to finalized
in income tax record Proceeding will be completed by the proceedings and
which resulted into non 31.08.2018. report final compliance
payment of tax of by 15.05.2018.
Rs.2,043(M ). 29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

7 5.4.2/16418 Mazhar Abbas/1153000 2015 12.531 Proceedings u/s 122(5) for the tax DAC Directives dated
Multan Sales declared in Sales year 2015 has been initiated. Copy 18.04.2018
Zone. Tax and Income tax RTO informed that
did not tally; leading
of show cause notice is enclosed.
to concealment of sales Case adjourned for 12.04.2018. legal proceedings in
in income tax record this case have been
which resulted into non initiated. DAC directed
payment of tax of
28.08.2018 the RTO to finalized
Rs.12,531(M). the proceedings and
Proceeding will be completed by
report final compliance
31.08.2018.
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
4
 01.10.2018.

8 5.4.2/16418 AamirGhani/2949526 2014 0.272 01.03.2019 05.03.2019 DAC Directives dated

Multan 2015 0.238 Order for the tax year 2014 has Recovery awaited. 18.04.2018
Zone. been passed creating demand of RTO informed that
Sales declared in Sales Rs.272,175/-.Copy enclosed. legal proceedings in
Tax and Income tax Recovery is awaited. this case have been
did not tally; leading Tax Year 2015 initiated. DAC directed
to concealment of sales Proceedings for the tax year 2015 the RTO to finalized
in income tax record the proceedings and
are under-way.
which resulted into non report final compliance
by 15.05.2018.
payment of tax of
29.08.2018
Rs0.510(M).
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

9 5.4.2/1641 Ghani Packages/1202083- 2015 20.291 31.03.2018 DAC Directives dated

8 Multan 4 Case adjourned for 12.04.2018. 18.04.2018
Zone. Sales declared in Sales RTO informed that
Tax and Income tax 28.08.2018 legal proceedings in
did not tally; leading Proceeding will be completed by this case have been
to concealment of sales 31.08.2018. initiated. DAC directed
in income tax record the RTO to finalized
the proceedings and
5
 which resulted into non report final compliance
payment of tax of by 15.05.2018.
Rs20.291(M). 29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

10 5.4.2/1642 M.Ramzan,Khanewal June,2014 12.788 20.03.2017 DAC Directives dated

2 Multan /36103-1169157-5 Order u/s.122C has been passed 06.12.2017 18.04.2018
Zone. creating demand of Rs.1,001,287/-. RTO informed that tax DAC directed the RTO
amounting to Rs. to re-examine their
Taxpayer supplied goods 14.05.2018: 1,001,287/- has been stance in view of audit
Order u/s 122(9) read with section 122
to Pakistan Accumulator. charged. Recovery is comments and re
(5A) has been passed on 02.02.2018
Taxpayer not paying creating a demand of Rs. 2,046,059/-. (copy awaited. RTO is further submit the case for
income tax. Tax Authorities of order is enclosed). The charged amount requested to reconsider verification to audit
failed to make such has been recovered through certificate of the case as taxpayer is a and report final
supplier NTN holder and to collection/deduction of income tax under supplier and tax is compliance by
rule 42 dated 30.09.2014 copy enclosed.
know the source of leviable @ 4.5% on 15.05.2018.
Para may please be settled.
investment from the whole amount as 29.08.2018
suppliers which resulted expenses are not RTO informed that as
into loss of revenue of admissible under against amount
Rs.12.788(M). presumptive tax regime. pointed out by audit,
an amount of Rs.2.046
14.05.2018 million has been raised
The RTO Multan u/s 122(5A) on
informed that the 02.02.2018, balance
proceedings has been not leviable and
finalized u/s 122 (5A) on recovery proceedings
02.02.2018 and are in hand. Position
6
 withholding tax u/s verified by audit. DAC
153(1)(a) @ 4% for Tax directed the RTO to
Year 2014 charged and enforce recovery
created demand at Rs. alongwith penalty and
2046059/-. The taxpayer report final compliance
has not filed statement by 01.10.2018.
u/s 115(4) which attract
the Penal Provision of
Law. Expedite the
recovery of the charged
amount alongwith
penalty under report to
audit.

11 5.4.2/1642 Imran Jabbar/36103- Sep,2013 3.844 01.03.2019 05.03.2019 DAC Directives dated
2Multan 2036977-3 April,2014 6.763 Order for the tax year 2014 has Recovery awaited.
Zone. Taxpayer supplied goods been passed on 31.08.2018 creating 18.04.2018
Range -II to Pakistan Accumulator. demand of Rs.10,606,638/-.Copy RTO informed that
Taxpayer not paying enclosed. Recovery is awaited. legal proceedings in
income tax. Tax Authorities this case have been
failed to make such initiated. DAC directed
supplier NTN holder and to the RTO to finalized
the proceedings and
know the source of
report final compliance
investment from the
by 15.05.2018.
suppliers which resulted 29.08.2018
into loss of revenue of RTO informed that
Rs.10.607(M). statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

7
12 5.4.2/1642 Shafique-ur- Feb, 2015 5.318 20.03.2017: 06.12.2017 DAC Directives dated
2 Multan RehmanKhanewal/36103- Mar, 2015 1.637 Order u/s.122C has been passed RTO informed that tax 18.04.2018
amounting to Rs. 417,942/-
Zone. 36242603-5 creating demand of Rs.417,942/-. RTO informed that
has been charged after
31.03.2018 admissible expenses. legal proceedings in
Order u/s 122(9) read with section 122 Recovery is awaited. RTO is this case have been
(5A) has been passed on 17.04.2018
Taxpayer supplied goods to further requested to initiated. DAC directed
Pakistan Accumulator. Taxpayer creating a demand of Rs. 1815313/-. (copy reconsider the case as
of order is enclosed). The charged amount the RTO to finalize the
not paying income tax. Tax expenses are not admissible
has been recovered through certificate of proceedings and report
Authorities failed to make such against income under
supplier NTN holder and to collection/deduction of income tax under presumptive tax regime. final compliance by
know the source of investment rule 42 dated 30.09.2015. Copy enclosed. Hence tax on whole/gross 15.05.2018.
from the suppliers which Para may please be settled. amount of supplies is leviable 29.08.2018
resulted into loss of revenue of @ 4.5% of turnover/supplies. RTO informed that as
Rs 6.955(M). 14.05.2018 against amount
The RTO Multan pointed out by audit,
informed that the an amount of
proceedings has been Rs.1,815,313/- has
finalized u/s 122 (5A) on been raised u/s
02.02.2018 and 122(5A) on 17.04.2018,
withholding tax u/s balance not leviable
153(1)(a) @ 4% for Tax and recovery
Year 2014 charged and proceedings are in
created demand at Rs. hand. Position verified
1815313/-. The taxpayer by audit. DAC directed
has not filed statement the RTO to enforce
u/s 115(4) which attract recovery alongwith
the Penal Provision of penalty and report
Law. Expedite the final compliance by
recovery of the charged 01.10.2018.
amount alongwith
penalty under report to
audit.
13 5.4.2/16422 MasheerFahad/ 36302- Jun, 2014 5.479 16.04.2018 DAC Directives dated
Multan Zone. July, 2014 1.331 Notice u/s 114(4) issued to the taxpayer for
2218777-1
8
 Taxpayer supplied goods compliance by 20.04.2018. 18.04.2018
to Pakistan Accumulator. RTO informed that
Taxpayer not paying 28.08.2018 legal proceedings in
income tax. Tax Authorities Proceeding will be completed by this case have been
failed to make such 31.08.2018. initiated. DAC directed
supplier NTN holder and to the RTO to finalized
know the source of the proceedings and
report final compliance
investment from the
by 15.05.2018.
suppliers which resulted
29.08.2018
into loss of revenue of Rs
RTO informed that
6.810(M). statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

14 5.4.2/1642 Muhammad Aneeq C/o 2015 1.333 Notice u/s.122(9) of the Income Tax 14.05.2018: DAC Directives dated
5 Yaqub Packages/2823412- Ordinance,2001 issued for The RTO Multan 18.04.2018
Multan 0 compliance on 30.01.2017. informed that the tax of RTO informed that
Zone. Taxpayer failed to declare 09.05.2018: Rs 1.333 M charged on legal proceedings in
the source of investment Order u/s.122(5A) passed on unexplained assets at Rs. this case have been
in return. The 05.04.2018 creating demand of 5332381/- u/s 111(a)(d) initiated. DAC directed
overstatement/ Rs.34,20,886/-. Copy of order is read with 122 (5A) of the the RTO to finalize the
increase in assets caused enclosed. Recovery is awaited. Income Tax Ordinance, proceedings and report
in un-explained income 2001. Expedite recovery final compliance by
and resulted in on- alongwith penalty under 15.05.2018.
realization of Rs.1.333(M). intimation to audit. 29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce

9
 recovery and report
final compliance by
22.09.2018.

15 5.4.22/16420 The XEN KotAddu 2009 2.763 14-05-2018 14-05-2018 DAC Directives dated
WHT Cannal Division Out of Rs. 2.763 an amount CPR amounting to Rs 20.12.2017
KotAddu. of Rs. 1680332 has been 1680332 produced and RTO informed that
recovered. An amount of Rs. verified. Balance out of total amount
Tax Collecting 1082950 is outstanding. Notices u/s. recovery may be pointed out by audit,
Authorities failed to take 140 have been issued to the expedite.. tax amounting to
adequate measures for Manager, NBP and Bank of Punjab, Rs.1,680,332/- has
recovery of outstanding KotAddu Copies enclosed. been recovered and
Government dues which verified by audit. DAC
resulted into non- recommended the case
recovery of income tax for settlement to this
arrears ofRs.2.763(M).. extent. DAC further
directed the RTO to
verify balance amount
already recovered and
report final compliance
by 28.12.2017.
DAC Directives dated
18.04.2018
RTO informed that
amount has been
recovered. DAC
directed the RTO to get
its stance verified from
audit and report final
compliance by
15.05.2018.
29.08.2018
Case discussed. DAC directed
the RTO to recover balance
amount of Rs.1082950/- by
01.10.2018, get the position
verified from audit and report

10
 final compliance.

16 5.4.22/16420 HumayyonNisarProp:K 2014
WHT han Brothers Pepsi 2015
Cola Dealer.
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.1.546(M).
0.492 Amounting to Rs. 599,014 has been
1.054
recovered for tax year 2014 and
amounting to Rs. 756,236 has been
recovered for tax year 2015
An amount of Rs. 297,283/- is
outstanding for tax year 2015.
Notice u/s. 140 has been issued to
the Manager, NBP, KotAddu and
The Manager UBL KotAddu. Copies
enclosed.
06.12.2017 DAC Directives dated
RTO informed that tax 20.12.2017
amounting to Rs. 599,014/-
has been recovered for tax
RTO informed that an
year 2014. Copies of challans amount of
provided. Rs.1355250/- has been
For tax year 2015 an amount recovered and verified
of Rs. 756,236/- has been by audit. DAC
recovered. Balance recovery
recommended the case for
of Rs 297,283/- is awaited. settlement to this extent and
directed the RTO to enforce
recovery of balance amount
of Rs. 297,283/- and report
final compliance by
15.01.2018 after verification
from audit.

DAC Directives dated

18.04.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
15.05.2018.
29.08.2018
Case discussed. DAC
directed the RTO to
recover balance amount of
Rs.297,283/- by
22.09.2018, get the
position verified from
audit and report final
compliance.

17 5.4.22/16420 Xen Building M.Garh. 2016 4.589 04.12.2017. 14.05.2018 DAC Directives dated
WHT An arrear amounting to Rs The department rectified 20.12.2017
the case on 02.05.2017 & RTO informed that
11
Tax Collecting 4589240/- was outstanding and created actual demand of after rectification order
Authorities failed to take pointed out by audit. On receipt of Rs. 1717375/- out of u/s 221 tax demand has
adequate measures for application from the XEN Building which an amount of Rs. been raised at
recovery of outstanding with the plea that most of the 236790/- has been Rs.1,717,375/. DAC
Government dues which contractors are filers and some tax recovered through CPR directed the RTO to get
resulted into non has been deducted on account of No. IT-20170531- its stance verified from
recovery of income tax securities released to the 03781254260 dated audit and provide copy
31.05.2017. Recovery of of order as well as
arrears of Rs.4.589(M). contractors which are not liable to
remaining amount of Rs. evidence of tax already
be taxed. The case was rectified on
1480585/- may be deducted to audit and
02.05.2017 creating actual payable expedite under report to report final compliance
demand of Rs. 1717375/-. An audit. An amount of Rs. by 15.01.2018.
amount of Rs. 2871865 is not 2871865 is not leviable.
chargeable. DAC Directives dated
09.05.2018 18.04.2018
An amount of Rs. 236790/- RTO informed that tax
recovered through CPR on demand is under
31.05.2017. Balance 1480585/- is recovery. DAC directed
still recoverable. Copy enclosed. the RTO to enforce
recovery and report
final compliance by
15.05.2018.
29.08.2018
RTO informed that as
against amount
pointed out by audit,
an amount of
Rs.1,717,375/- was
raised. Balance not
leviable, and recovery
of Rs.236790/- has also
been made. Position to
this extent verified by
audit. DA C
re co mme nd ed t he ca se
f o r se t t le me n t to this

12

18 5.4.22/16420 Xen Provincial 2016 26.636 04.12.2017.
WHT Highway M.Garh. An arrear amounting to Rs
26635708/- was outstanding and
Tax Collecting pointed out by audit. On receipt of
Authorities failed to take application from the XEN Provincial
adequate measures for Highway with the plea that most of
recovery of outstanding the contractors are filers and some
Government dues which
tax has been deducted on account
resulted into non
of securities released to the
recovery of income tax
contractors which are not liable to
arrears of Rs.26.636(M). be taxed. The case was rectified on
02.05.2017 creating actual payable
demand of Rs. 1140241/-. An
amount of Rs. 25495467/- is not
chargeable.
09.05.2018
An amount of Rs. 210000/- and
350000/- recovered through CPR on
14.06.2017 and 03.04.2018
respectively. Balance 580241/- is
still recoverable. Copy enclosed..
13
extent and directed
the RTO to enforce
recovery of balance of
Rs.1,480,585/ and
report final compliance
by 22.09.2018 after
verification from audit.
14.05.2018 DAC Directives dated
The case rectified and 20.12.2017
created demand of Rs. RTO informed that
1140241. Balance Rs. after rectification order
25495467 not leviable u/s 221 tax demand has
due to the reasons that been raised at Rs.1.140
the contractor are filers million. DAC directed
of returns. Now the the RTO to get its
taxpayer has paid an stance verified from
amount of Rs. 560000/- audit and provide copy
CPR provided. Expedite of order as well as
the recovery of balance evidence of tax already
amount of Rs. 580241 deducted to audit and
under report to audit. report final compliance
by 15.01.2018.
DAC Directives dated
18.04.2018
DAC directed the RTO
to get its stance verified
from audit and report
final compliance by
15.05.2018.
29.08.2018
RTO informed that as
against amount
pointed out by audit,
an amount of
Rs.1,140,241/- was
raised. Balance not

19 5.4.22/16420 Mirza Sarwar Ahmad 2014 2.470
WHT Baig, Saad Traders, 2015 2.740
Layyah/138190-5
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).
08.12.2017
The CIR(appeal), Multan vide AO
No. 819 & 820 dated: 16-11-2016
annulled the order.
The AR of the taxpayer filed 2nd
appeal on 24.04.2017 against the
order passed by CIR(A), copy of
appeal before ATIR is attached.
14
leviable, and recovery
of Rs.560,000 /- has
also been made.
Position to this extent
verified by audit. DA C
re co mme nd ed t he ca se
f o r se t t le me n t to this
extent and directed
the RTO to enforce
recovery of balance of
Rs.580241/ and report
final compliance by
22.09.2018 after
verification from audit.
14.05.2018. DAC Directives dated
Subjudice before ATIR. 18.04.2018
DAC directed the RTO
to get its stance verified
from audit and report
final compliance by
15.05.2018.
29.08.2018
RTO informed that tax
demand raised was
annulled by CIR(A) vide
order dated
16.11.2016 against
which RTO has filed
appeal before ATIR
which is subjudice
since 24.04.2017. DAC
directed the RTO to
pursue the case for
early disposal.
20 5.4.22/16420 D.O.BuildingLayyah.
WHT 2016
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.5.901(M).
21 5.4.22/16420 D.O.Road,Layyah. 2016
WHT
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.2.134(M).
2015 2.211 08.12.2017 14.05.2018. DAC Directives dated
3.690 Notice U/s 140 has been issued to Expedite recovery under 18.04.2018
the Manager NBP and District report to Audit. RTO informed that tax
Accounts Officer, Layyah on 15-11- demand is under
2016. Reminder was issued to the recovery. DAC directed
withholding agent and copy the RTO to enforce
submitted to the DCO, Layyah but recovery and report
final compliance by
no recovery made so far.
15.05.2018.
09.05.2018
29.08.2018
The District system was abolished
RTO informed that tax
and new authority XEN building was
demand is under
restructed. The funds of the district
recovery. DAC directed
govt. were also withdrawn. The
the RTO to enforce
security of defaulter contractor is
recovery and report
pending with the department. The
final compliance by
recovery will be enforced in lieu of
22.09.2018.
release of security.
2.134 08.12.2017 .14.05.2018. DAC Directives dated
Notice U/s 140 has been issued to Expedite recovery under 18.04.2018
the Manager NBP Layyah on 15-11- report to Audit. RTO informed that tax
2016 Copy enclosed.. Reminder was demand is under
issued to the withholding agent and recovery. DAC directed
copy submitted to the DCO, Layyah the RTO to enforce
but no recovery made so far. recovery and report
final compliance by
09.05.2018
15.05.2018.
The District system was abolished
29.08.2018
and new authority XEN building was
RTO informed that tax
restricted. The funds of the district
demand is under
govt. were also withdrawn. The
recovery. DAC directed
security of defaulter contractor is
the RTO to enforce
pending with the department. The
15
 recovery will be enforce in lieu of recovery and report
release of security. final compliance by
22.09.2018.

22 5.4.22/16420 Ex. En Canal, Layyah. 2015 3.367 08.12.2017 14.05.2018

WHT 2016
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.3.822(M).
23 5.4.22/16420 E.D.O. Health, Layyah. 2015
WHT
Tax Collecting
Authorities failed to take
adequate measures for
0.455 Reminder was issued to the
withholding agent and copy
submitted to the DCO, Layyah for
information. No recovery has been
made so far. Rs. 0.162 M recovered
on 17.11.2017. Copy enclosed.
09.05.2018
Tax year 2015
Original demand of Rs. 3364678/-
created u/s 161 on 21.04.2016.
Later on, XEN Canal pointed out
that the released budget was
36345125/- instead of 69808904/-.
Case rectified on 14.02.2018 and
demand creating at Rs. 507957/-.
Rs 68343/- recovered through CPR
on 25.09.2017. Balance recovery of
Rs. 439614/- awaited.
Tax year 2016
An amount of Rs. 140815/-
recovered through CPR on
25.09.2017. Balance recovery of
Rs. 314185/- is awaited.
1.138 09.05.2018
An amount of Rs. 695340/-
recovered through challans/CPRs.
Copies enclosed Balance recovery of
Rs. 442660/-is awaited.
16
Tax year 2015 DAC Directives dated
The case rectified and 18.04.2018
created demand for tax DAC directed the RTO
year 2015 of Rs. 507957 to get its stance verified
out of which an amount from audit and report
of Rs. 68343/- has been final compliance by
recovered. Expedite 15.05.2018.
balance recovery of Rs 29.08.2018
439614/- under report to RTO informed that as
compared to amount pointed
audit.
out by audit, tax demand
Tax year 2016 amounting to Rs.507,957/-
Charged Rs. 455150/- for tax year 2015 and
and recovered Rs. Rs.455,150/- for tax year
2016 was raised. Out of total
140815/-.
tax demand raised Rs.68343/-
Expedite recovery of for tax year, 2015 and
balance amount of Rs. Rs.140815/- for tax year 2016
314335/- under report to have been recovered. Position
verified by audit. DA C
audit.
re co mme nd ed t he ca se
f o r se t t le men t to this
extent and directed the RTO
to recover the balance amount
of Rs.753,949/ by
01.10..2018, get the position
verified from audit and report
final compliance.
14.05.2018 DAC Directives dated
The department reported 18.04.2018
that an amount of Rs. RTO informed that tax
695340/- has been demand is under
recovered through recovery. DAC directed
CPR/Challans. (Copies the RTO to enforce
provided). The recovery recovery and report
of balance amount of Rs. final compliance by
 recovery of outstanding
Government dues which
resulted into non
recovery of income tax
arrears of Rs.1.138(M).
24 5.4.22/16420 Al-Sagheer Flour Mills, 2014
WHT Karor./4112255
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.3.446(M).
442660/- may be 15.05.2018.
expedited under report to 29.08.2018
audit. RTO informed that an
amount of Rs.695,340/-
has been recovered and
verified by audit. DAC
recommended the
case for settlement to
this extent and directed
the RTO to recover
balance amount of
Rs.442,660/- and report
final compliance by
01.10.2018 after
verification from audit.
3.446 The taxpayer’s appeal is pending before 14.05.2018 DAC Directives dated
the CIR(Appeal), Multan. Reminder Charged at Rs. 174731 18.04.2018
issued to the taxpayer but no payment after re-assessment u/s RTO informed that
has been made. Copy enclosed. 161/205. Recovered Rs. legal proceedings in
08.12.2017 5200. Expedited the this case have been
CIR(A) annulled the case vide A.O # 11 balance amount Rs. initiated after CIR(A)
dated 11.05.2017. Case was refixed for 169531 under report to annulled the
15.12.2017. audit. assessment. DAC
09.05.2018 directed the RTO to
Re-assessment u/s 161/205 was finalize the proceeding
made on relying certificate from and report final
District Food Controller and compliance by
electricity bills and demand of Rs. 15.05.2018.
174731/- created. Rs. 5200 29.08.2018
recovered on 17.04.2018. Balance RTO informed that as
compared to amount
recovery of Rs. 169531/- is awaited.
pointed out by audit.
Further an amount of Rs. Rs.174,731/- was charged
3271269/- is not leviable. after reassessment u/s
161/205. Balance not
leviable, and recovered
Rs.5,200. Postion verified
by audit. DAC
17
 recommended the
case for settlement to
this extent and directed
the RTO to recover
balance amount of
Rs.169,531 /- and report
final compliance by
01.10.2018 after
verification from audit.

25 5.4.22/16420 M.SaddiqueProp:Haji 2013 3.454 08.12.2017 14.05.2018. DAC Directives dated

WHT M.Saddique Cotton 2014
Layyah./131365 2015
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).
2.879 The CIR(Appeal), Multan vide AO
0.218 No. 137 & 134 dated: 09-11-2016
1.668 has annulled the orders for tax year
2013 & 2014.The CIR(appeal),
Multan vide AO No. 135 & 136
dated: 09-11-2016 has annulled the
orders for tax year 2015.
The department filed 2nd Appeal
before the Appellate Tribunal on
11.04.2017. Copies are enclosed.
Subjudice before ATIR 18.04.2018
RTO informed that the case
is subjudice before ATIR
since May,2017. DAC
directed the RTO to pursue
the case for early disposal.
29.08.2018
RTO informed that the
case is subjudice before
ATIR since May, 2017.
DAC directed the RTO to
pursue the case for early
disposal.

26 5.7.5/16678 M/s.Shani Food 2011 0.733 18.12.2017: 04.04.2018 DAC Directives dated
WHT Industries 2012 0.807 Tax Year 2012: Show cause notices 20.12.2017
(Pvt)/1435896-4 2013 0.880 Proceedings finalized creating tax issued for the tax years RTO informed that
2014 0.997 demand of Rs.0.677(M). Evidence 2011 & 2013. Tax years after giving appeal
Taxpayer purchased 2015 1.527 enclosed. Recovery is under process. 2012, 2014 & 2015 are effect for tax year
goods and claimed For the remaining years, show cause Subjudice. Recovery is 2012, balance tax
deductions but failed to notices u/s.161/205 have been awaited. demand charged is
deduct or deposit the tax issued. Rs.677000/- which is
withheld at the specified . still recoverable. DAC

18
 rates which resulted into 31.03.2018 directed the RTO to
loss of Rs.4.944(M). For Tax years 2014 & 2015, tax has enforce recovery, and
been charged creating demand of Rs. in other tax years, RTO
1.967( M) and Rs.2.260(M) is further directed to
respectively. Stay granted by finalize the proceedings
CIR(A) on 28.03.2011 till under the law, enforce
26.04.2018. Copy enclosed. recovery and after
06-08-2018 verification from audit
Tax Year 2014 & 2015: and report final
CIR(A) Multan vide order dated compliance by
24.04.2018 annulled the assessments 31.01.2018.
with the certain directions. 18.04.2018
RTO informed that tax
demand is under
recovery.DAC directed
the RTO to enforce
recovery and report
final compliance by
15.05.2018.
29.08.2018
RTO informed that
original order u/s
161/205 was setaside
by CIR(A), Multan on
24.04.2018 and
reassessment
proceedings are in
hand. DAC directed the
RTO to finalize the
proceedings and report
final compliance by
01.10.2018.

27 5.7.5/16696 M/s.Northern 2015 0.628 11.05.2018 14.05.2018 DAC Directives dated

WHT Power Genration Order u/s 161/205 has been passed Charged Rs. 628261/- u/s 18.04.2018
Company Ltd/3049717 on 11.05.2018. Demand created and 161 and also charged RTO informed that
Taxpayer deducted withholding
19
 tax at the lower rates instead of recovery is awaited. default surcharge u/s 205 legal proceedings in
specified/amended rates . Tax
authorities failed to recover the 06.06.2018: at Rs. 361568/-. Expedite this case have been
differential amount of tax which The CIR (A) Multan vide order dated recovery under report to initiated. DAC directed
resulted into short realization of 31.07.2018 has granted stay for audit. the RTO to finalized
withholding tax of Rs.0.628(M).
recovery of impugned tax demand 17.08.2018 the proceedings and
till the decision of appeal or Stay granted for recovery report final compliance
29.08.2018 whichever is earlier. upto 28.08.2018. by 15.05.2018.
Copy of order is enclosed. 29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.

28 5.7.5/16419 Khalil-ur- 2014 1.293 DAC Directives dated

WHT Rehman/363027293896 2015 06-08-2018 18.04.2018
3 2016 Show cause notices for the tax years RTO informed that
Taxpayer failed to deduct or 2014, 2015 and 2016 have been legal proceedings in
deposit the tax withheld at
prescribed rates and also failed to
issued for compliance by 31-08- this case have been
submit withholding statements as 2018. initiated. DAC directed
required under the law which 30.08.2018 the RTO to finalized
resulted into non-realization of Proceeding will be completed by the proceedings and
withheld tax of Rs.1.293(M).
10.09.2018. report final compliance
24.10.2018: by 15.05.2018.
Reply received from the taxpayer is 29.08.2018
being scrutinized and assessment RTO informed that
for the tax years 2014 and 2016 will statutory proceedings
be finalized by 31.10.2018. in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
20
 01.10.2018.

29 5.7.5/16419 Muhammad Zafar 2013 9.401 03.03.2017 14.05.2018. DAC Directives dated
WHT Iqbal The learned CIR(A) Multan vide AO no. Subjudice before ATIR. 18.04.2018
Layyah/ 1014 dated 23.08.2016 has annulled the RTO informed that
order. Case was re-fixed and AR intimated
3799110-8 legal proceedings in
that Withholding Agent is in 2 nd Appeal
before th e Honorable ATIR against the this case have been
Taxpayer failed to deduct order of CIR(A). Multan. Proof of filing of initiated DAC directed
or deposit the tax appeal is enclosed. the RTO to finalize the
withheld at prescribed proceeding and report
rates and also failed to 06-08-2018 final compliance by
submit withholding The 2nd appeal is still pending 15.05.2018.
statements as required before ATIR appeal and the 29.08.2018
under the law which recovery proceedings will be made RTO informed that the
resulted into non after the decision of honourable case is subjudice
realization of withheld ATIR. before ATIR since
tax of Rs.9.401(M). 2017. DAC directed the
RTO to pursue the case
for early disposal.

30 5.7.5/16419 Adnan Zafar C/o 2013 40.537 11.05.2018 DAC Directives dated
Corp Hassan 2014 Transfer to audit unit-02 corporate
Brothers/0102747-6 2015 zone on 21.12.2017. 18.04.2018
Taxpayer failed to deduct or RTO informed that
deposit the tax withheld at legal proceedings in
prescribed rates and also
28.08.2018
Proceeding will be completed by this case have been
failed to submit withholding
statements as required under 31.08.2018. initiated. DAC directed
the law which resulted into the RTO to finalized
non realization of withheld tax the proceedings and
of Rs.40.537(M). report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
21
 directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

31 5.7.5/16419 Mazhar Abbas/1153000 2014
WHT 2015
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).
1.275 08-05-2018: Order u/s 161/205
have been passed for the tax years
2014 & 2015 creating demand of Rs.
443,687/- and 831,686/-
respectively dated 31-03-2017.
Notice u/s 137(2) has been served
on 31-03-2017.
30.08.2018:
CIR(A)Multan has annulled the
orders vide No.1339 &1340 dated
04.06.2018.
24.10.2018:
The CIR(A) has annulled the orders
vide Nos,1339 & 1340 on
04.06.2018, hence, no demand is
outstanding against the taxpayer at
present.
14.05.2018 DAC Directives dated
Charged Rs. 443687 and
Rs 831686 for Tax Year 18.04.2018
2014 & 2015. Expedite RTO informed that
recovery. legal proceedings in
this case have been
initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.

32 5.7.5/16419 Faisal Traders/3539813 2013 26.686 DAC Directives dated

WHT 2014 01.03.2019 05.03.2019 18.04.2018
Taxpayer failed to deduct Tax year 2013 Recovery awaited. RTO informed that
or deposit the tax Proceedings were finalized for the legal proceedings in
withheld at prescribed tax year 2013 and demand notice this case have been
rates and also failed to u/s 137(2) was served on the initiated. DAC directed
submit withholding taxpayer. The CIR(A) annulled the the RTO to finalized
statements as required order vide AO# 698 dated 26-04-18. the proceedings and
report final compliance
22
 under the law which 01.03.2019 by 15.05.2018.
resulted into non Tax year 2014 29.08.2018
realization of withheld Order U/s 161/205 passed on RTO informed that
tax of Rs.26.686(M). 31.07.2018 creating demand of statutory proceedings
Rs. 20,185,409/-.Recovery awaited in this case have been
Copy of order is enclosed. initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

33 5.7.5/16419 Shalimar PVC Pipe 2014 0.134 Notice u/s 161/205 for the tax years 06.12.2017 DAC Directives dated
WHT Zone. Factory/3060163 2015 RTO informed that amount 18.04.2018
2014 & 2015 have been issued for
has been charged. Recovery is
compliance by 30.01.2017 awaited.
RTO informed that
Taxpayer failed to deduct 20.03.2017: tax demand is under
or deposit the tax Order u/s.161/205 for the tax years recovery. DAC
withheld at prescribed 2014 and 2015 has been passed directed the RTO to
rates and also failed to vide DCR No.105 & 106 0n enforce recovery and
submit withholding report final
03.03.2017
statements as required compliance by
creating demand of Rs.65,273/- and
15.05.2018.
under the law which Rs.68,945/- respectively. 29.08.2018
resulted into non
RTO informed that tax
realization of withheld
demand is under
tax of Rs.0.134(M).
recovery. DAC directed

23

34 5.7.5/16419 Muhammad 2014
WHT Tariq/0945039 2015
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.0.163(M).
35 5.7.5/16419 Muhammad Afzal 2014
WHT Siddique/0133992 2015
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
0.163 08.05.2018
Show cause notice U/s.161(1-A) for
the tax year 2014 and 2015 was
issued. Proceedings have been
finalized and demand notice U/s
137(2) has been served on taxpayer
dated 05-01-2018. Copy enclosed
Recovery awaited.
24.10.2018:
For realization of arrear demand,
notice u/s.140 has been issued.
4.262 Show cause notice U/s.161(1-A) for
the tax year 2014 has been issued.
28.08.2018
Proceeding will be completed by
31.08.2018.
24.10.2018:
Proceedings are under process.
24
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
14.05.2018 DAC Directives dated
Charged Rs. 131596 for 18.04.2018
tax year 2014 and RTO informed that
Rs 110851 for Tax Year legal proceedings in
2015. Expedite recovery this case have been
alongwith default initiated. DAC directed
surcharge under report to the RTO to finalized
audit. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
DAC Directives dated
18.04.2018
RTO informed that
legal proceedings in
this case have been
initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
 tax of Rs.4.262(M). in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

36 5.7.5/16424 Muhammad Zafar July,14 to 0.980 06-08-2018 28.08.2018. DAC Directives dated
WHT Iqba l Layyah/ June,15. The assessment was made for the Case annulled. Complete 18.04.2018
3799110-8 tax year 2015. Notice u/s 138(1) was the proceedings and . DAC directed the
also issued dated 12-07-2018. The report. RTO to get its stance
Taxpayer deducted the CIR(A) has annulled the order with verified from audit and
withholding tax at lower the direction to proceed accordingly report final compliance
rates i.e.@1% instead of with law. by 15.05.2018.
3.5% or 4% on 29.08.2018
purchases of Fruit & RTO informed that
Vegetable Juices statutory proceedings
supplied by Century in this case have been
Chemicals(Pvt).Tax initiated. DAC
Authorities failed to directed the RTO to
finalize the
recover the differential
proceedings and
amount of tax which
report final
resulted into loss of
compliance by
Rs.0.980(M). 01.10.2018.

37 5.7.5/16424 Adnan Zafar C/o Jan,13 to 0.852 28.08.2018 29.08.2018

Corp Hassan July,15. Proceeding will be completed by RTO informed that
Brothers/0102747-6 31.08.2018. statutory proceedings
in this case have been
Taxpayer deducted the initiated. DAC
withholding tax at lower rates
i.e.@1% instead of 3.5% or 4% directed the RTO to
on purchases of Fruit & Vegetable finalize the
Juices supplied by Century proceedings and
Chemicals(Pvt).Tax Authorities
report final
25
 failed to recover the differential compliance by
amount of tax which resulted into
loss of Rs.0.852(M).
01.10.2018.

38 5.7.5/16424 Ashiq Ali July,12 4.800 01.03.2019 17.08.2018 DAC Directives dated
WHT Chaudry/0837990-4 to June,15 Charged and demand created at Total purchases Rs. 18.04.2018
Taxpayer deducted the Tax Year
Rs.1395758/- Demand notice u/s 175937018/-. Tax was RTO informed that
withholding tax at lower rates
i.e.@1% instead of 3.5% or 4%
2013 to 137(2) has been served on taxpayer deducted at Rs. legal proceedings in
on purchases of Fruit & Vegetable 2015 dated 02-06-2018. Recovery 1759370/- instead of Rs. this case have been
Juices supplied by Century awaited. Copy of order is enclosed. 6559402/- in this way tax initiated. DAC directed
Chemicals(Pvt).Tax Authorities
An amount of Rs.88,000/- for the tax Rs. 4800031/- was short the RTO to finalized
failed to recover the differential
amount of tax which resulted into year 2013 has been recovered levied. Whereas in the the proceedings and
loss of Rs.4.800(M). through CPR No.1054705. orders u/s 161/205 the report final compliance
taxation officer took the by 15.05.2018.
supplies at Rs. 29.08.2018
35117643/-. Consequent RTO informed that
tax liability of Rs. statutory proceedings
877941 default surcharge in this case have been
Rs. 577817. The initiated. DAC
observation is not directed the RTO to
attended properly. The finalize the
reasons for non proceedings and
compliance is not report final
provided. compliance by
05.03.2019 01.10.2018.
Department replied that
in the case of tax year
2014 & 2015 is under
process.
26
 In tax year 2013 an
amount of Rs. 88000/-
recovered and verified.
Balance is under
recovery.

39 5.7.10/16676 M/s Bakhtawar Amin 2014 4.756 2ndappeal in both the years have been The department informed DAC Directives dated
WHT Memorial Trust 2015 6.729 filed by the department. that 2ndappeal in both the 18.04.2018
1728441 Latest Reply: years have been filed. It RTO informed that
The receipts of the taxpayers have been is requested that audit legal proceedings in
made from clinical and other income observation concluded on this case have been
Taxpayer company donations. This is clear from copies of the basis of section 235-I initiated. DAC directed
declared net revenue fee audited accounts filed by the taxpayer. of the Income Tax the RTO to finalized
but failed to collect
The receipts from Bakhtawar Amin 0rdinance,2001. Fresh the proceedings and
advance tax at the
Medical and Dental College are to be proceedings may please report final compliance
assessed at NTN:4398169-7.The case is be initiated on the basis by 15.05.2018.
specified rate which registered on 27.05.2015.The first of Audit observation. 29.08.2018
resulted into loss of return would be due for the tax year RTO has contested.
revenue of Rs. 11.485 2016. DAC directed the RTO
Million. 15.01.2018: to get its stance
Recovery cannot be made as verified from audit and
demand has been annulled by the report final compliance
CIR(A) Multan. by 15.09.2018

40 5.7.10/16683 M/s.Hexon Chemicals (Pvt) 2015 0.987 18.12.2017 14.05.2018. DAC Directives dated
Corporate Ltd;/1308600 18.04.2018
Tax was charged at Rs.0.287(M), Subjudice.
Taxpayer failed to collect the
Zone. However, CIR(A) annulled the RTO informed that the case
advance tax at the specified ate is subjudice before ATIR
U/s.236H which resulted into demand. Department filed second since June,2017. DAC
loss of Rs.0.987(M). appeal before the ATIR on directed the RTO to pursue
25.10.2017. the case for early disposal.

27
 29.08.2018
RTO informed that the
case is subjudice
before ATIR since
25.10.2017. DAC
directed the RTO to
pursue the case for
early disposal.

41 5.7.10/16683 M/s. Ahmad Industries 2014 0.559 18.12.2017: DAC Directives dated
Corporate (Pvt) Ltd;/3224780-0 2015 0.410 Show cause notice u/s.161/205 for 18.04.2018
Zone. Taxpayer failed to collect the tax years 2014 & 2015 has been RTO has contested.
the advance tax at the issued on 12.12.2017 for DAC directed the RTO
specified ate U/s.236H compliance by 27.12.2017. Copy to get its stance verified
which resulted into loss of enclosed. from audit and report
Rs.0.969(M). 06-08-2018 final compliance by
Taxpayer company is engaged in the 15.05.2018.
29.08.2018
business as manufacturer and
RTO has contested.
makes sales to the cotton factories.
DAC directed the RTO
Its customers do not include the
to get its stance
wholesaler/distributors or dealers
verified from audit and
so the section 236H does not apply
report final compliance
on the taxpayer.
by 15.09.2018

42 5.7.10/16683 Maroof Trading 2014 0.562 22.08.2018 DAC Directives dated

WHT Zone. Company/2756884 2015 0.446 Show cause notice issued for 18.04.2018
Taxpayer failed to collect the compliance by 31.08.2018. RTO informed that legal
advance tax at the specified ate proceedings in this case
U/s.236H which resulted into have been initiated. DAC
loss of Rs. 1.008 (M). directed the RTO to
finalized the proceedings
and report final
compliance by
15.05.2018.
29.08.2018
RTO has contested. DAC
directed the RTO to get
28
 its stance verified from
audit and report final
compliance by
15.09.2018

43 5.7.10/16683 Total Care Pesticides 2015 0.199 22.08.2018 DAC Directives dated
WHT Zone. Industrial Estate,(AOP) 2016 0.073 Show cause notice issued for 18.04.2018
Multan./1331943-4 compliance by 31.08.2018. RTO informed that
legal proceedings in
this case have been
initiated. DAC directed
Taxpayer failed to collect the RTO to finalized
the advance tax at the the proceedings and
specified ate U/s.236H report final compliance
which resulted into loss of by 15.05.2018.
29.08.2018
Rs.0.199(M).
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

44 5.7.10/16683 Nice International Crop 2014 0.052 22.08.2018 DAC Directives dated
WHT Zone. Excellence Mehmood 2015 0.103 Show cause notice issued for 18.04.2018
Kot, Bosan Road compliance by 31.08.2018. RTO informed that
Multan. legal proceedings in
/1244861-3 this case have been
initiated. DAC directed
29
 the RTO to finalized
the proceedings and
Taxpayer failed to collect report final compliance
the advance tax at the by 15.05.2018.
specified ate U/s.236H 29.08.2018
which resulted into loss of RTO informed that
Rs.0.155(M). statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

45 5.7.10/16693 Fatima Fertilizer 2014 135.795 01.03.2019 05.03.2019 DAC Directives dated
Corp Zone. Company Ltd 2015 144.677 T.Y.2015 Department replied that 18.04.2018
1791532 The taxpayer company collected tax tax year 2014 is under RTO informed that
u/s 236G amounting to Rs. process. In tax year 2015 legal proceedings in
78,115,108/- by applying tax rates amount of tax already this case have been
of 0.1%, 0.20% and 0.40% on sale of deducted but proof initiated. DAC directed
awaited. the RTO to finalize the
Rs. 34,943,138,891 was collected
proceedings and report
Taxpayer has failed to and deposited. No action is
final compliance by
collect advance tax at the required. Para may please be 15.05.2018.
specified rate 0.2% for settled. 29.08.2018
filer or 0.4% for non-filer RTO informed that
U/s.236G which resulted statutory proceedings
into loss of in this case have been
Rs.343.095(M). initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
30
 01.10.2018.

46 5.7.10/16693 Pakarab Fertilizer Ltd 2015 62.624 01.03.2019 29.08.2018

Corp Zone. 0786750 The taxpayer company collected tax RTO informed that
u/s 236G amounting to Rs. statutory proceedings
31,951,691/- by applying tax rates in this case have been
Taxpayer has failed to of 0.2% and 0.4% on sale of Rs. initiated. DAC
collect advance tax at the 16,432,860,095 and deposited and directed the RTO to
specified rate 0.2% for add(Less) item not sought to tax u/s finalize the
Filer or 0.4% for non-filer 236G. No action is required. Para proceedings and
U/s.236G which resulted may please be settled. report final
into loss of Rs. 62.624 compliance by
01.10.2018.

47 5.7.10/16450 M/s.Quaid-e-Azam 2014 1.138 Show cause notice u/s.161/205 for DAC Directives dated
WHT Zone. College of Engineering 2015 1.252 the tax years 2014 and 2015 has 18.04.2018
& Technology C/o been issued. RTO informed that
SaimaMubasshar/2771337 legal proceedings in
Taxpayer failed to collect 28.08.2018 this case have been
advance tax U/s.236I at Proceeding will be completed by initiated. DAC directed
the specified rate and 31.08.2018. the RTO to finalized
contravened the above the proceedings and
provision of law which report final compliance
deprived the government by 15.05.2018.
of revenue of 29.08.2018
RTO informed that
Rs.2.390(M).
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

31
48 5.7.10/16421 Deen Brothers/1482408 2014 8.774 Tax year 2014 06.12.2017 DAC Directives dated
WHT 2015 8.710 Order u/s 161/205 has been passed Charged and recovery 18.04.2018
Taxpayer failed to collect creating a demand of Rs. 209,894/- awaited. RTO informed that
advance tax U/s.236H at and Rs. 144,399/-. tax demand is under
the specified rate which Tax year 2015 recovery. DAC
resulted into loss of Order u/s 161/205 has been passed directed the RTO to
raevenue of creating a demand of Rs. 133,098/- enforce recovery and
Rs.17.484(M). and Rs. 253,820 /-.Copies are report final
enclosed. Recovery is awaited. compliance by
15.05.2018.
29.08.2018
RTO informed that
as compared to
amount pointed
out by audit, an
amount of
Rs.608113 has
been charged.
Balance is not
leviable. Position
verified by audit.
DA C re co mme n de d t he
ca se fo r se t t le men t to
this extent. DAC
directed the RTO to
enforce recovery of
charged amount
and report final
compliance by
01.10.2018

49 5.7.10/16421 JavedAkhtar/1157408-4 2014 2.204 06-08-2018 06.12.2017 DAC Directives dated

WHT 2015 1.085 Order u/s 161/205 for the tax years RTO informed that tax 18.04.2018
amounting to Rs. 511,000/-
Taxpayer failed to collect 2014 and 2015 (for the period July has been charged. Recovery is
RTO informed that
advance tax U/s.236H at 2014 to Jan 2015) have been passed awaited. tax demand is under

32
 the specified rate which creating demand of Rs. 319,091/- 17.08.2018 recovery. DAC
resulted into loss of and 41.600/- respectively. The Fresh order passed u/s directed the RTO to
raevenue of Rs.3.286(M). demand notice u/s 137(2) have 161/205 for tax year enforce recovery and
been issued on 30.06.2018. 2014 & 2015. Default report final
24.10.2018: surcharge was charged at compliance by
Proceedings for the remaining Rs. 319091/- and Rs. 15.05.2018.
period i.e. Feb 2015 to June 2015 41600/-. Recovery of the 29.08.2018
same is awaited. RTO informed that
relevant to the tax year 2015 will be
as compared to
initiated separately.
amount pointed
out by audit, an
amount of
Rs.360691/- has
been charged.
Balance is not
leviable. Position
verified by audit.
DAC recommended
the case for
settlement to this
extent. DAC
directed the RTO to
enforce recovery of
charged amount
and report final
compliance by
01.10.2018

50 5.7.10/16421 Muhammad 2014 0.262 Show cause notice u/s.161/205 for 14.05.2018. DAC Directives dated
WHT Hussain/1498376-1 2015 0.453 tax year 2014 and 2015 has been Charged. Expedite 18.04.2018
Taxpayer failed to collect issued . Copies are enclosed. recovery under report to RTO informed that
advance tax U/s.236H at 06-08-2018 Audit. legal proceedings in
the specified rate which The assessment proceedings have this case have been
been finalized creating tax demand initiated. DAC directed
33
 resulted into loss of at Rs. 231,955/- and Rs. 592,356/- the RTO to finalized
revenue of Rs.0.715(M). for the tax years 2014 & 2015 the proceedings and
respectively. report final compliance
by 15.05.2018.
24.10.2018: 29.08.2018
Taxpayer filed appeal before RTO informed that tax
CIR(A)Multan and deposited 10% demand is under
tax demand of Rs.23,196/- & recovery. DAC directed
Rs.59,236/- for the tax year 2014 & the RTO to enforce
2015 respectively for availing recovery and report
automatic stay for recovery of tax final compliance by
demand.
22.09.2018.

51 5.7.10/16421 Tahir 2014 8.423 Order u/s.161/205 for tax year 2014 06.12.2017 DAC Directives dated
WHT RehmanNaqvi/0453360 2015 10.615 and 2015 has been passed creating Recovery is awaited. 18.04.2018
demand of Rs.1.050(M) and RTO informed that
Taxpayer failed to collect Rs.0.585(M) respectively. Copies of tax demand is under
advance tax U/s.236H at orders are enclosed. recovery. DAC
the specified rate which 24.10-2018 directed the RTO to
resulted into loss of CIR(A) Multan has annulled the enforce recovery and
revenue of Rs.19.038(M). orders for tax year 2014 & 2015. report final
Department preferred 2nd appeal compliance by
before ATIR which is still pending. 15.05.2018.
29.08.2018
RTO informed that as
compared to
amount pointed
out by audit, an
amount of
Rs.1.635 million
has been charged.
Balance is not
leviable. DAC
directed the RTO to
get its position
34

52 5.7.10/16421 Muhammad Hashim
WHT Saddiqui c/o M/s Honda
Palace Trust Plaza
Multan/1386449-1
Taxpayer failed to collect
advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.2.014(M).
53 5.7.10/16421 Muhammad Yaseen Asim 2014
WHT C/o Master & Sons 2015
Multan/3176340-5
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.2.377(M).
verified from audit,
recover the tax
charged and report
final compliance by
01.10.2018
2014 1.026 14.05.2018 DAC Directives dated
2015 0.988 08-05-2018: Charged Rs 2095717 for 18.04.2018
Proceedings have been finalized for tax year
2014 & 2015 u/s 161/205. Recovery is
tax year 2014 and Rs RTO informed that
under process. 1840410 for tax year legal proceedings in
2015. Expedite recovery. this case have been
24.10.2018: initiated. DAC directed
Taxpayer filed appeal against the orders. the RTO to finalized
The CIR(A) annulled the order vide No.959
& 960 dated 21.05.2018. Department
the proceedings and
preferred Second appeal. The matter is report final compliance
Subjudice. by 15.05.2018.
29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
0.923 Notice u/s.161/205 for the tax year 14.05.2018. DAC Directives dated
1.454 2014 and 2015 has been issued. Charged expedite 18.04.2018
Copies are enclosed. recovery. RTO informed that
08-05-2018: legal proceedings in
The assessment proceedings have this case have been
been finalized creating tax demand initiated. DAC directed
at Rs. 688'346/- and Rs.1,112,413/- the RTO to finalized
for the tax years 2014 & 2015 the proceedings and
respectively. Recovery notice u/s report final compliance
138(2) has been issued. by 15.05.2018.
29.08.2018
35
 30.08.2018:
AR has furnished evidence of
payment of Rs.768,283/-for tax year
2015 resulting balance outstanding
demand at Rs.344,130/-. However,
notice u/s.140 for recovery of
outstanding demand for the tax year
2014 & 2015 has been issued.
24.10.2018:
Fresh notice u/s.140 has been issued
to MCB Ltd, Lohari Gate Multan on
16.08.2018. Further progress will be
reported on receipt of response from
the Bank.
54 5.7.10/16421 JAVAID IQBAL C/o Ramzan 2014 0.564 Notice u/s.161/205 for the tax year 14.05.2018.
WHT Traders/3052125-4 2015 1.329 2014 and 2015 has been issued. Charged
Taxpayer failed to collect
Copies are enclosed.
advance tax U/s.236H at the
specified rate which resulted
08-05-2018:
The assessment proceedings have
into loss of revenue of
Rs.1.893(M). been finalized creating tax demand
at Rs. 465,635/- and Rs. 2,115,599/-
for the tax years 2014 & 2015
respectively. Notice u/as.140 has
been issued. Recovery is awaited.
24.10.2018:
Fresh notice u/s.140 has been issued
to MCB Ltd, Lohari Gate Multan on
16.08.2018. Further progress will be
reported on receipt of response from
the Bank.
55 5.7.10/16421 LUCKY AUTOS C/o 2014 0.186 08-05-2018
WHT Muhammad 2015 0.364 Show cause notice u/s.161/205 for
AfzalSiddique/0133992-3 the tax year 2015 was issued.
Taxpayer failed to collect Proceedings have been fianlized and
36
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
DAC Directives dated
expedite 18.04.2018
recovery. RTO informed that
legal proceedings in
this case have been
initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
14.05.2018 DAC Directives dated
Charged Rs 285978 for 18.04.2018
tax year 2014 and Rs RTO informed that
515812 for tax year legal proceedings in
 advance tax U/s.236H at demand notice u/s 137(2) has been 2015. Recovered Rs. this case have been
the specified rate which served on taxpayer dated 05-01- 308853 for tax year initiated. DAC directed
resulted into loss of 2018. Rs. 308,853/- has been 2015. Expedite the the RTO to finalized
revenue of Rs.0.550(M). recovered through attachment vide recovery of balance the proceedings and
CPR No.1208270. Copy of CPR is amount. report final compliance
enclosed. by 15.05.2018.
29.08.2018
RTO informed that as
compared to
amount pointed
out by audit, an
amount of
Rs.801,790/- has
been charged out
of which 308853/
has been
recovered. Position
verified by audit.
DAC recommended
the case for
settlement to this
extent. DAC
directed the RTO to
enforce recovery of
balance amount of
Rs.492937/ and
report final
compliance by
01.10.2018

56 5.7.10/16421 Wellwisher Agro 2014
WHT Chemicals/2977477 2015
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
0.318 08-05-2018
0.157 Show cause notice u/s.161(1-A)for
the tax year 2014 and 2015 was
issued. Proceedings have been
finalized and demand notice u/s
137(2) has been served on taxpayer
37
14.05.2018. DAC Directives dated
Charged expedite 18.04.2018
recovery. Recovered RTO informed that
Rs.75,000/-. legal proceedings in
this case have been
initiated. DAC directed
 resulted into loss of
revenue of Rs.0.475(M).
57 5.7.10/16421 Agri Force 2014
WHT Chemical/1689341-7 2015
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.976(M).
58 5.7.10/16421 S.M.Nazir&Co./1553249 2014
WHT Taxpayer failed to collect 2015
advance tax U/s.236H at
the specified rate which
dated 08-02-2018. Rs. 75,000/- has the RTO to finalized
been recovered through attachment the proceedings and
vide CPR Nos.1081085 & 1081105.. report final compliance
Copy of CPR enclosed. by 15.05.2018.
29.08.2018
RTO informed that an
amount of Rs.75000/-
has been recovered and
verified by audit. DA C
re co mme nd ed t he ca se
f o r se t t le me n t to this
extent and directed the
RTO to recover the
balance amount and
report final compliance
by 01.10.2018.
0.349 Notices u/s 161 (1A) have been 14.05.2018. DAC Directives dated
0.627 issued to the taxpayer for Charged Rs.349,108/- 18.04.2018
04-02- 2017 for levy of T.Y.2014. Charged RTO has contested.
advance tax u/s 236H as Rs.626,766/- T.Y.2015. DAC directed the RTO
proposed. (copies enclosed) Expedite recovery. to get its stance verified
24-04-2017 from audit and report
Contested that this is the case of final compliance by
Manufacturer and sales are made to 15.05.2018.
the Wholesalers and not to retailers 29.08.2018
before the amendment in relevant RTO informed that tax
section 236H and no advance tax is
demand is under
collectable by the taxpayer, hence, no
recovery. DAC directed
loss of revenue.
13-04-2018: the RTO to enforce
The Assessment completed u/s recovery and report
161/205 dated 12-04-2018. Recovery is final compliance by
under process. 22.09.2018.
0.358 06-08-2018 DAC Directives dated
0.545 Final opportunity for hearing for the 18.04.2018
tax years 2014 and 2015 have been RTO has contested.
accorded for compliance by 10-08- DAC directed the RTO
38
 resulted into loss of 2018. to get its stance verified
revenue of Rs.0.903(M). from audit and report
28.08.2018 final compliance by
Proceedings will be completed by 15.05.2018.
06.09.2018. 29.08.2018
24.10.2018: RTO informed that
No demand created for the tax year statutory proceedings
2014. Tax demand of Rs.131,798/- in this case have been
initiated. DAC
has been created for the tax year
directed the RTO to
2015. Recovery is under-way.
finalize the
proceedings and
report final
compliance by
01.10.2018.

59 5.7.10/16421 Economy 2014 0.402 24-04-2017 14.05.2018. 29.08.2018

WHT Pesticides/2921159-3 2015 0.246 Charged Rs.245,870/- for RTO informed that
_______ Contested that this is the case of T.Y.2015. T.Y.2014 proceedings for tax
Taxpayer failed to collect 0.648 Manufacturer and sales are made to under process. year 2014 are still
advance tax U/s.236H at the Wholesalers and not to retailers inhand while tax
the specified rate which amounting to
before the amendment in relevant
resulted into loss of Rs.245,870/- has been
section 236H and no advance tax is
revenue of Rs.0.648(M). charged in tax year
collectable by the taxpayer, hence, 2015. DAC directed the
no loss of revenue. RTO to finalize the
13-04-2018 : statutory proceedings
The assessment completed u/s and enforce recovery,
161/205 dated 12-04-2018. and report final
Recovery is under process. compliance by
01.10.2018 after
verification from audit.

39
60 5.7.10/16421 Advance 2014
WHT Agrotech/1339427-4 2015
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.129(M).
61 5.7.10/16421 Solex Agro Industries. 2014
WHT Taxpayer failed to collect 2015
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.273(M).
0.129 05.03.2019 DAC Directives dated
01.03.2019 Amount if Rs. 80988/- 18.04.2018
Tax Year 2014 recovered and verified in RTO has contested.
Order u/s 161/205 passed on tax year 2014. In tax year DAC directed the RTO
07.06.2018 creating demand of 2015 copy of order u/s to get its stance verified
Rs..80988/-. Demand of Rs.80,988/- 161/205 & proof of from audit and report
has been recovered though CPR recovery may please be final compliance by
No.1056477. provided to audit. 15.05.2018.
29.08.2018
Tax Year 2014 RTO informed that
Order u/s 161/205 passed on statutory proceedings
07.06.2018 creating demand of in this case have been
Rs..12871/-. Demand of Rs.12871/- initiated. DAC
has been recovered though CPR directed the RTO to
No.1241479. finalize the
proceedings and
report final
compliance by
01.10.2018.
0.273 24.10.2018: DAC Directives dated
Contested on the ground that the 18.04.2018
business activity of the taxpayer is RTO informed that
manufacturing of Plastic Products legal proceedings in
which is exempt of levy of with- this case have been
holding tax u/s.236H. initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
40
 finalize the
proceedings and
report final
compliance by
01.10.2018.

62 5.7.10/16421 MUHAMMAD RASHID 2014 0..008 08-05-2018: 14.05.2018. DAC Directives dated
WHT AMEEN c/o New Agri 2015 0.016 Proceedings have been finalized Charged Rs.15,914/- for 18.04.2018
Care/1353584-6 _____ and demand notice u/s 137(2) has T.Y.2015. T.Y.2014 RTO informed that
Taxpayer failed to collect 0.024 been served on taxpayer dated under process. legal proceedings in
advance tax U/s.236H at 03-05-2018. this case have been
the specified rate which 01.03.2019 05.03.2019 initiated. DAC directed
resulted into loss of Recovered Rs.15,914/- for the tax 2014 is under process. the RTO to finalized
revenue of Rs.0.024(M). year 2015 through CPR the proceedings and
No.1351911.. In 2015, amount of Rs. report final compliance
15914 recovered and by 15.05.2018.
verified. 29.08.2018
RTO informed that
proceedings for tax
year 2014 are still
inhand while tax
amounting to
Rs.15,914/- has been
charged in tax year
2015. DAC directed the
RTO to finalize the
statutory proceedings
and enforce recovery,
and report final
compliance by
01.10.2018 after
verification from audit.

41
63 5.7.10/16421 Exin Chemical 2014 1.735 01.03.2019 05.03.2019 DAC Directives dated
WHT Corp/1133874-1 2015 Tax Year 2014: Out of total amount of 18.04.2018
Order u/s 161/205 for the tax year Rs. 1735000/- for the tax RTO has contested.
Taxpayer failed to collect 2014 passed. Creating tax demand year 2015 an amount of DAC directed the RTO
advance tax U/s.236H at the 1.196M. An amount of Rs. 39983/- Rs. 246000/- recovered to get its stance verified
specified rate which resulted and verified.. balance from audit and report
& Rs. 125087/- has been recovered
into loss of revenue of
through CPR No.1228243 & amount is recoverable. final compliance by
Rs.1.735(M).
1228259. 15.05.2018.
Tax Year 2015 29.08.2018
Order u/s 161/205 for the tax year RTO informed that
2015 passed. Creating tax demand statutory proceedings
81,500. An amount of Rs.81,500/- in this case have been
has been recovered through CPR initiated. DAC
No.1168294. directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

64 6.4.3/16427 Muhammad 2014 22.08.2018 DAC Directives dated

Corporate Aslam/2441269 2015 Show cause notice issued for 18.04.2018
Taxpayer deriving taxable compliance by 31.08.2018. RTO informed that legal
proceedings in this case
income. No tax return,
have been initiated. DAC
wealth statement and directed the RTO to
wealth reconciliation finalized the proceedings
statement filed by the and report final
taxpayer. compliance by
15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
42
 proceedings and
report final
compliance by
01.10.2018.

65 6.4.3/16427 Khalid 2014 01.03.2019 DAC Directives dated

Unit-02 Mehmood/2670467 Notice u/s.114(4) for the tax year 18.04.2018
Corporate Taxpayer deriving taxable 2014 has been issued on 14.09.2018 RTO informed that
Zone. income. No tax return, for compliance on 27.09.2018. Copy legal proceedings in
wealth statement and available on record. this case have been
wealth reconciliation initiated. DAC directed
statement filed by the the RTO to finalized
taxpayer. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

43
66 6.4.3/16427 Rana Muhammad 2015 04.12.2017 DAC Directives dated
Multan AkhtarBuland/351197 Notice u/s 122 (5A) read with 18.04.2018
Zone. Taxpayer deriving taxable section 122(9) for the tax year 2015 RTO informed that
income. No tax return, has been issued. legal proceedings in
wealth statement and this case have been
wealth reconciliation 17.08.2018 initiated. DAC directed
statement filed by the Reminder to show cause issued for the RTO to finalized
taxpayer. the proceedings and
31.08.2018.
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

67 6.4.3/16427 Muhammad Atif D/O 2014
Corporate M/s Ismail Eye Hospital 2015
Zone. Pvt Multan /2693042
Taxpayer deriving taxable
income. No tax return,
wealth statement and
wealth reconciliation
statement filed by the
taxpayer.
01.03.2019
Contested
Taxpayer has filed manual return for
tax year 2014 well in time ( copy
enclosed on 04.12.2014 which is
within due date.
Whereas in tax year 2015 taxpayer
has filed income tax return 2015 on
iris on 11.04.2018 declaring nil
income copy is enclosed.
Para may be treated as settled.
44
05.03.2019 DAC Directives dated
Contention accepted. 18.04.2018
RTO informed that
legal proceedings in
this case have been
initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
 initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

68 6.4.3/16427 MashoodMehmoodLodh 2014 Notice u/s 114(4) has been issued. DAC Directives dated
Corp Zone. i/2775636 2015 18.04.2018
Taxpayer deriving taxable 17.08.2018 RTO informed that
income. No tax return, Taxpayer sought adjournment for legal proceedings in
wealth statement and 05.09.2018. this case have been
wealth reconciliation initiated. DAC directed
statement filed by the the RTO to finalized
taxpayer. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

69 6.4.3/16427 Ch.Irfan-ul- 2014 Notice u/s 114(4) has been issued. DAC Directives dated
Multan Haq/3044290 2015 18.04.2018
Zone. Taxpayer deriving taxable RTO informed that
income. No tax return, legal proceedings in
wealth statement and this case have been
wealth reconciliation initiated. DAC directed
statement filed by the the RTO to finalized
45
 taxpayer. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

70 6.4.3/16427 Ch.Mansoor –ul- 2014 06-08-2018 DAC Directives dated

Corporate Haq/3044298 2015 Transferred to Corporate Zone on 18.04.2018
Zone. Taxpayer deriving taxable the point of jurisdiction by the CIR RTO informed that
income. No tax return, Multan Zone vide letter No.11611 legal proceedings in
wealth statement and dated 28.05.2018. this case have been
wealth reconciliation initiated. DAC directed
statement filed by the the RTO to finalized
taxpayer. the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

46
71 6.4.3/16427 Hakeem Abdul 2014 01.03.2019 05.03.2019 DA C Dire ct ive s da t ed
Multan RehmanSulemani/356582 2015 18.04.2018
Taxpayer filed return for the tax Contention accepted.
RTO informed that legal
Zone. 2 year 2014 and 2015 on 30.04.2017 proceedings in this case
Taxpayer deriving taxable and 06.05.2017 declaring total have been initiated. DAC
income. No tax return, income of Rs.450,000/- and directed the RTO to
wealth statement and wealth finalized the proceedings
Rs.475,000/- respectively. Copies of and report final compliance
reconciliation statement filed
returns are enclosed. by 15.05.2018.
by the taxpayer.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

72 6.4.3/16427 Muhammad 2014 Notice u/s 114(4) has been issued. DAC Directives dated
Corporate Yousaf/1537796
Zone. Taxpayer deriving taxable 18.04.2018
income. No tax return, RTO informed that
wealth statement and legal proceedings in
wealth reconciliation this case have been
47
 statement filed by the initiated. DAC directed
taxpayer. the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

73 6.4.3/16427 Shanzey Marriage Club 2014 04.12.2017 DAC Directives dated

Multan Prop:AHMAD 2015 Taxpayer filed return for the tax 18.04.2018
Zone. ALI /3927661 year 2014 & 2015 and proceeding RTO has contested.
initiated u/s 122C have been DAC directed the RTO
dropped. to get its stance verified
Taxpayer deriving taxable from audit and report
income. No tax return, final compliance by
wealth statement and 15.05.2018.
29.08.2018
wealth reconciliation
RTO informed that
statement filed by the
statutory proceedings
taxpayer.
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.
48
74 6.4.3/16427 Anisa Garden 2014 04.12.2017 06.12.2017 DAC Directives dated
Multan Pro:MuhammadSajjad/4 2015 Order u/s 122C for the tax years 2014 & RTO informed that tax 18.04.2018
Zone. 133850-2 2015 have been passed creating demand of has been charged at Rs. RTO informed that tax
Rs 57500/- and 69,500/-. demand is under
Taxpayer deriving taxable
31.03.2018
57,500/- and Rs. 69,500/-
income. No tax return, for tax year 2014 and recovery. DAC directed
Notice u/s 140 read with rule 69 bearing
wealth statement and wealth 2015 respectively. the RTO to enforce
no.1146 has been issued on 06.12.2017 to
recovery and report
reconciliation statement filed various banks as mentioned in the notice. Recovery is awaited.
by the taxpayer. final compliance by
Copy enclosed..
15.05.2018.
29.08.2018
R TO i nform ed t hat an
amount of
Rs.127400/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
75 6.4.3/16427 Abdul AzeemArshad C/o 2014 04.12.2017 06.12.2017 29.08.2018
Multan Bandhan Marriage 2015 Order u/s 122C for the tax years RTO informed that tax R TO i nform ed t hat an
Zone. Club/4186273-2 2014 & 2015 have been passed has been charged at Rs. amount of
creating demand of Rs 57500/- and 57,500/- and Rs. 69,500/- Rs.127400/- has
69,500/-. for tax year 2014 and been raised. DAC
Taxpayer deriving taxable 31.03.2018 2015 respectively. directed the RTO to
income. No tax return, Notice u/s 140 read with rule 69 Recovery is awaited. recover the charged
wealth statement and amount and report
bearing no.1146 has been issued on
wealth reconciliation final compliance by
06.12.2017 to various banks as
statement filed by the 01.10.2018.
mentioned in the notice. Copy
taxpayer. enclosed.
76 6.4.3/16427 B-J Lawn 2014 04.12.2017 06.12.2017 DAC Directives dated
Multan Prop:MuhammadYahya 2015 Order u/s 122C for the tax years RTO informed that tax 18.04.2018
Zone. & Sons/4205541-5 2014 & 2015 have been passed has been charged at Rs. RTO informed that
creating demand of Rs 87500/- and 87,500/- and Rs. 99,500/- tax demand is under
99,500/-. for tax year 2014 and recovery. DAC
Taxpayer deriving taxable 2015 respectively. directed the RTO to
income. No tax return, 31.03.2018 Recovery is awaited. enforce recovery and
49
 wealth statement and Notice u/s 140 read with rule 69 report final
wealth reconciliation bearing no.1146 has been issued on compliance by
statement filed by the 06.12.2017 to various banks as 15.05.2018.
taxpayer. mentioned in the notice. Copy 29.08.2018
enclosed. R TO i nform ed t hat an
amount of
Rs.187000/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
77 6.4.3/16427 Sharafat Ali C/o Sapna 2014 04.12.2017 06.12.2017 DAC Directives dated
Multan Marriage Club/4207798-2 2015 Order u/s 122C for the tax years RTO informed that tax 18.04.2018
Zone. Taxpayer deriving taxable 2014 & 2015 have been passed has been charged at Rs. RTO informed that
income. No tax return, creating demand of Rs 57500/- and 57,500/- and Rs. 69,500/- tax demand is under
wealth statement and 69,500/-. for tax year 2014 and recovery. DAC
wealth reconciliation 31.03.2018 2015 respectively. directed the RTO to
statement filed by the Notice u/s 140 read with rule 69 Recovery is awaited. enforce recovery and
taxpayer. report final
bearing no.1146 has been issued on
compliance by
06.12.2017 to various banks as
15.05.2018.
mentioned in the notice. Copy 29.08.2018
enclosed. R TO i nform ed t hat an
amount of
Rs.127400/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
78 6.4.3/16427 Chaudhary Arshad 2014 04.12.2017 06.12.2017 DAC Directives dated
Multan Ghaffar C/o Dost 2015 Order u/s 122C for the tax years RTO informed that tax 18.04.2018
Zone. Marriage 2014 & 2015 have been passed has been charged at Rs. RTO informed that
Club/4236765-4 creating demand of Rs 72500/- and 72,500/- and Rs. 99,500/- tax demand is under

50
 99,500/-. for tax year 2014 and recovery. DAC
2015 respectively. directed the RTO to
Taxpayer deriving taxable 31.03.2018 Recovery is awaited. enforce recovery and
income. No tax return, Notice u/s 140 read with rule 69 report final
wealth statement and bearing no.1146 has been issued on compliance by
wealth reconciliation 06.12.2017 to various banks as 15.05.2018.
statement filed by the mentioned in the notice. Copy 29.08.2018
taxpayer. R TO i nform ed t hat an
enclosed.
amount of
Rs.187000/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
79 16807 Mehmood Hussain Prop: Al 2016 48,108 Incorporation certificate is awaited 18.04.2018
WHT Zone Madni Traders layyah RTO informed that
from CIR WHT Zone.
Rcd From /3151641-6
Sales of the taxpayer attract
legal proceedings in
RTO this case have been
advance tax at the rate specified
Bahawalpur
in division XV of Part IV of the initiated. DAC directed
Vide Letter First Schedule @ 0.5% u/s the RTO to finalized
No. 3726
236(H) the proceedings and
Dated
report final compliance
by 15.05.2018.
29.08.2018
RTO informed that
statutory proceedings
in this case have been
initiated. DAC
directed the RTO to
finalize the
proceedings and
report final
compliance by
01.10.2018.

51
 NPR (Income Tax refunds through adjustments)

80 4.1/16426 1.Alamgir Khan Feroze 2013 5.726 01.03.2019 05.03.2019 29.08.2018

Multan Zone 3097581-6 Provide complete Case discussed in
Refund has rightly been adjusted. In
support the IRO furnished Refund assessment record detail. RTO has
Adjustment U/104, Order passed alongwith proper contested that refund
u/s.170(4) and U/2.12295A)for the evidences of was issued properly
tax year 2009 which are available on adjustments/payments of and as per law. DAC
record. case wise(9 taxpayers) to recommended the
proceed further. case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

81 4.1/16426 2.Muhammad Iqbal 2013 0.068 29.08.2018

Multan Zone 2861546-8 Case discussed in
detail. RTO has
contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

82 4.1/16426 3.Dr Rana Zahid Ali 2013 0.031 29.08.2018

Multan Zone 3399520-6 Case discussed in
detail. RTO has
52
 contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

83 4.1/16426 4.Awan Ice Factory 2013 0.053 29.08.2018

Multan Zone 3219972-4 Case discussed in
detail. RTO has
contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

84 4.1/16426 5.Muhammad Iqbal 2015 0.116 29.08.2018

Multan Zone 2864546-8 Case discussed in
detail. RTO has
contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
53
 by 15.09.2018.

85 4.1/16426 7.Fareed Packages Pvt Ltd 2014 0.554 29.08.2018

Corporate 2949457-5 Case discussed in
Zone
detail. RTO has
contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

86 4.1/16426 8.Qadir Oil Industries Pvt Ltd. 2014 3.305 29.08.2018

Corporate 3329196-9 Case discussed in
Zone
detail. RTO has
contested that refund
was issued properly
and as per law. DAC
recommended the
case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018

87 4.1/16426 9.Bank Al Habib Ltd 2005 to 105.960 06-08-2018 17.08.2018 29.08.2018

Corporate 0709857-0 2017 Refund amounting to Rs. Complete files alongwith Case discussed in
Zone
105,959,615/- adjusted u/s 104 in evidence of detail of detail. RTO has
the month of January 2016 for tax payment, prior years contested that refund
year 2017. Copy of order u/s 170(3) payments, late payment was issued properly
and adjustment memo for the tax etc, may please be and as per law. DAC
provided for audit recommended the
54
 year 2017 is enclosed.
scrutiny and verification. case for settlement
subject to providing
of necessary
evidences required by
audit for verification
by 15.09.2018.

88 4.1/16694 164 Case files and details 24.117 List of cases available with the The department required DAC DirectivesDated
MN Zone of non DPU refunds. department. details/list of cased involved
20.12.2017
in the para of non-production
Non Production of record of record of income tax Audit has provided list
refunds through cash. The list of cases to the RTO.
of cases already enclosed with DAC directed the
Case files and details of audit observation/para already CCIR to personally
provided, however, once again
non DPU refunds did not intervene and dispose
produced to the department. It
produce to Audit involving is requested to explain the of audit observation
refund amount of reasons for non-production of under the law at earliest
Rs.24.117(M). record which was available in and report final
their office. compliance by
06.12.2017
15.01.2018 after
Refer to DAC.
verification from audit.
89 6.4.3/16427 Audit Cases U/s.177(1) 67-cases. Non production of record. 06.12.2017 DAC DirectivesDated
Multan Amendment cases 2415-cases. Record to be produced to
18.04.2018
audit.
Zone. U/s.122(1). Case discussed. DAC
165-cases. directed the RTO to
Amendment cases produce tax record of
U/s.122(5) 124-cases. all the cases to audit
Amendment cases and report final
U/s.122(5A).
compliance by
15.05.2018.
BTB cases

55