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
No. complete address alongwith
NTN
1 2 3 4
1 5.4.2/16677 M/s.Northern Power 2015
Corporate Generation Company
Zone. Limited/3049717
By comparing the revenue
declared and receipt value
on the basis of tax credit
claimed in tax return and
annual audited accounts,
there is a difference of
Rs.70,349,121 under the
head of Other Income . The
mis-declaration caused loss
of revenue of
Rs.23.919(M).
2 5.4.2/16681 M/s. Sharif Oil Industries 2015
Corporate (Pvt) Ltd;/2955466
Zone.
Taxpayer failed to declare
Tax Year(s) Amount Compliance by the department along-
Involved with supporting documentary evidence, if
Rs in any
Millions
5 6
23.919 Contested The company has
declared taxable loss at Rs.
1,197,534,369/- in its return of
income for the tax year 2015. The
proposed addition is not lightly to be
raised any tax demand against the
taxpayer company and as to rate of
interest, no loss of revenue is
involved.
10.05.2018
Proceedings u/s 122(2A) has been
initiated and Show Cause Notice has
been issued ( copy enclosed)
Proceeding will be completed by
31.08.2018.
05.03.2019
Under process.
0.634 18.12.2017:
Contested: Examination of return of
income and audited accounts reveals
that taxpayer company has declared
1
Audit Remarks DAC Directives
7 8
18.04.2018
RTO has contested. 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 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.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
DAC Directives dated
18.04.2018
RTO informed that legal
proceedings in this case have
 Closing stock of
Store/Spare and Fuel in
2014 while declared
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).
correct cost of sales and gross profit been initiated. DAC directed
in accordance with the audited the RTO to finalized the
accounts. Only presentation has proceedings and report final
changed for both tax years, compliance by 15.05.2018.
therefore, no cause of action 29.08.2018
u/s.122(5A) arise on this score. RTO informed that statutory
03.05.2019 proceedings u/s 122(5A)
As narrated above have recently been invoked
and shall be finalized by
01.10.2018. DAC directed
the RTO to report final
compliance after verification
from audit.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 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 legal
enclosed. proceedings in this case have
been initiated. DAC directed
28.08.2018 the RTO to finalized the
Proceeding will be completed by proceedings and report final
31.08.2018. compliance by 15.05.2018.
29.08.2018
05.03.2019 RTO informed that statutory
Under process. 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.
2

4 5.4.2/16418 JavedAkhtar/1157408-4 2014
Multan 2015
Zone. Sales declared in Sales
Tax and Income tax
did not tally; leading
to concealment of sales
in income tax record
which resulted into non
payment of tax of
Rs.80.921(M).
5 5.4.2/16418 Muhammad Hussain 2014
Multan /1498376-1 2015
Zone.
Sales declared in Sales
Tax and Income tax
did not tally; leading
to concealment of sales
in income tax record
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
41.271 Proceedings u/s 122(5) for the tax DAC Directives dated
39.650 years 2014 & 2015 have been 18.04.2018
initiated. Copies of show cause RTO informed that legal
notices are enclosed. proceedings in this case have
been initiated. DAC directed
17.08.2018 the RTO to finalized the
Reminder to show cause issued for proceedings and report final
31.08.2018 compliance by 15.05.2018.
29.08.2018
05.03.2019 RTO informed that statutory
Under process. proceedings in this case have
been initiated. DAC directed
the RTO to finalize the
proceedings and report final
compliance by 01.10.2018.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
2.350 Proceedings u/s 122(5) for the tax
1.524 years 2014 & 2015 have been 29.08.2018
initiated. Copies of show cause RTO informed that statutory
notices are enclosed. proceedings in this case have
been initiated. DAC directed
17.08.2018 the RTO to finalize the
Reminder to show cause issued for proceedings and report final
31.08.2018 compliance by 01.10.2018.
3
 which resulted into non
payment of tax of
Rs.3,874(M ).
6 5.4.2/16418 Kamran Akhtar/3547773- 2015
Multan 3 18.04.2018
Zone.
Sales declared in Sales
Tax and Income tax
did not tally; leading
to concealment of sales
in income tax record
which resulted into non
payment of tax of
Rs.2,043(M ).
7 5.4.2/16418 Mazhar Abbas/1153000 2015
Multan Sales declared in Sales
Tax and Income tax
Zone. did not tally; leading
to concealment of sales
in income tax record
which resulted into non
payment of tax of
Rs.12,531(M).
11.03.2019
05.03.2019 RTO informed that legal
Under process. proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
2.043 Show cause notice has been issued. DAC Directives dated
17.08.2018 RTO informed that legal
Reminder to show cause issued for proceedings in this case have
31.08.2018 been initiated. DAC directed
the RTO to finalized the
proceedings and report final
05.03.2019 compliance by 15.05.2018.
Under process. 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.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
12.531 Proceedings u/s 122(5) for the tax DAC Directives dated
year 2015 has been initiated. Copy 18.04.2018
of show cause notice is enclosed. RTO informed that legal
Case adjourned for 12.04.2018. proceedings in this case have
been initiated. DAC directed
05.03.2019 the RTO to finalized the
Under process proceedings and report final
compliance by 15.05.2018.
4

8 5.4.2/16418 AamirGhani/2949526 2014
Multan 2015
Zone.
Sales declared in Sales
Tax and Income tax
did not tally; leading
to concealment of sales
in income tax record
which resulted into non
payment of tax of
Rs0.510(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.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
0.272 05.03.2019 05.03.2019 DAC Directives dated
0.238 Order for the tax year 2014 has been Recovery awaited. 18.04.2018
passed creating demand of RTO informed that legal
Rs.272,175/-.Copy enclosed. proceedings in this case have
Recovery is awaited. been initiated. DAC directed
Tax Year 2015 the RTO to finalized the
Proceedings for the tax year 2015 proceedings and report final
are under-way. 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.
11.03.2019
Tax Year 2014
RTO informed that tax
demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
20.03.2019.
5
 Tax Year 2015
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.

9 5.4.2/16418 Ghani Packages/1202083- 2015 20.291 31.03.2018 DAC Directives dated

Multan 4 Case adjourned for 12.04.2018. 18.04.2018
Zone. Sales declared in Sales RTO informed that legal
Tax and Income tax 05.03.2019 proceedings in this case have
did not tally; leading Under process. been initiated. DAC directed
to concealment of sales the RTO to finalized the
in income tax record proceedings and report final
which resulted into non compliance by 15.05.2018.
payment of tax of 29.08.2018
Rs20.291(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.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
10 5.4.2/16422 M.Ramzan,Khanewal June,2014 12.788 20.03.2017 DAC Directives dated
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 to
amounting to Rs. re-examine their stance in
Taxpayer supplied goods to 14.05.2018: 1,001,287/- has been view of audit comments and
Order u/s 122(9) read with section 122
Pakistan Accumulator. (5A) has been passed on 02.02.2018
charged. Recovery is re submit the case for
Taxpayer not paying awaited. RTO is further verification to audit and
6
 income tax. Tax creating a demand of Rs. 2,046,059/-. (copy requested to reconsider report final compliance by
Authorities failed to make of order is enclosed). The charged amount the case as taxpayer is a 15.05.2018.
has been recovered through certificate of
such supplier NTN holder collection/deduction of income tax under
supplier and tax is 29.08.2018
and to know the source of rule 42 dated 30.09.2014 copy enclosed. leviable @ 4.5% on RTO informed that as against
investment from the Para may please be settled. whole amount as amount pointed out by audit,
suppliers which resulted 05.03.2019 expenses are not an amount of Rs.2.046
into loss of revenue of As narrated above. admissible under million has been raised u/s
Rs.12.788(M). presumptive tax regime. 122(5A) on 02.02.2018,
balance not leviable and
14.05.2018 recovery proceedings are in
The RTO Multan hand. Position verified by
informed that the audit. DAC directed the RTO
proceedings has been to enforce recovery
finalized u/s 122 (5A) on alongwith penalty and report
02.02.2018 and final compliance by
withholding tax u/s 01.10.2018.
153(1)(a) @ 4% for Tax 11.03.2019
Year 2014 charged and RTO informed that tax
created demand at Rs. demand is under recovery.
2,046,059/-. The DAC directed the RTO to
taxpayer has not filed enforce recovery and report
statement u/s 115(4) final compliance by
which attract the Penal 20.03.2019.
Provision of Law.
Expedite the recovery of
the charged amount
alongwith penalty under
report to audit.
11 5.4.2/16422 Imran Jabbar/36103- Sep,2013 3.844 05.03.2019 05.03.2019 DAC Directives dated
Multan 2036977-3 April,2014 6.763 Order for the tax year 2014 has been Recovery awaited.
Zone. Taxpayer supplied goods to passed on 31.08.2018 creating 18.04.2018
Range -II Pakistan Accumulator. demand of Rs.10,606,638/-.Copy RTO informed that legal
Taxpayer not paying enclosed. Recovery is awaited. proceedings in this case have
income tax. Tax been initiated. DAC directed
Authorities failed to make the RTO to finalized the
such supplier NTN holder proceedings and report final
and to know the source of compliance by 15.05.2018.

7
 investment from the
suppliers which resulted
into loss of revenue of
Rs.10.607(M).
12 5.4.2/16422 Shafique-ur- Feb, 2015
Multan RehmanKhanewal/36103- Mar, 2015
Zone. 36242603-5
Taxpayer supplied goods to
Pakistan Accumulator. Taxpayer
not paying income tax. Tax
Authorities failed to make such
supplier NTN holder and to
know the source of investment
from the suppliers which
resulted into loss of revenue of
Rs 6.955(M).
5.318 20.03.2017:
1.637 Order u/s.122C has been passed
creating demand of Rs.417,942/-.
31.03.2018
Order u/s 122(9) read with section 122
(5A) has been passed on 17.04.2018
creating a demand of Rs. 1,815,313/-. (copy
of order is enclosed). The charged amount
has been recovered through certificate of
collection/deduction of income tax under
rule 42 dated 30.09.2015. Copy enclosed.
Para may please be settled.
05.03.2019
As narrated above.
8
06.12.2017
RTO informed that tax
amounting to Rs. 417,942/-
has been charged after
admissible expenses.
Recovery is awaited. RTO is
further requested to reconsider the RTO to finalize the
the case as expenses are not
admissible against income
under presumptive tax regime.
Hence tax on whole/gross
amount of supplies is leviable RTO informed that as against
@ 4.5% of turnover/supplies.
14.05.2018
The RTO Multan
informed that the
proceedings has been
finalized u/s 122 (5A) on proceedings are in hand.
02.02.2018 and
withholding tax u/s
153(1)(a) @ 4% for Tax
Year 2014
charged and created
demand at Rs. 1815313/-. 11.03.2019
The taxpayer has not
filed statement u/s 115(4)
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.
11.03.2019
RTO informed that tax
demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
20.03.2019.
DAC Directives dated
18.04.2018
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
proceedings and report final
compliance by 15.05.2018.
29.08.2018
amount pointed out by audit,
an amount of Rs.1,815,313/-
has been raised u/s 122(5A)
on 17.04.2018, balance not
leviable and recovery
Position verified by audit.
DAC directed the RTO to
enforce recovery alongwith
penalty and report final
compliance by 01.10.2018.
RTO informed that tax
 which attract the Penal demand is under recovery.
Provision of Law. DAC directed the RTO to
Expedite the recovery of enforce recovery and report
the charged amount final compliance by
alongwith penalty under 20.03.2019.
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
compliance by 20.04.2018.
Taxpayer supplied goods to 18.04.2018
Pakistan Accumulator. RTO informed that legal
05.03.2019
Taxpayer not paying proceedings in this case have
Under process.
income tax. Tax been initiated. DAC directed
Authorities failed to make the RTO to finalized the
such supplier NTN holder proceedings and report final
and to know the source of compliance by 15.05.2018.
investment from the 29.08.2018
suppliers which resulted RTO informed that statutory
into loss of revenue of Rs proceedings in this case have
6.810(M). been initiated. DAC directed
the RTO to finalize the
proceedings and report final
compliance by 01.10.2018.
11.03.2019
RTO informed that legal
proceedings in this case are in
hand. DAC directed the RTO to
finalize the proceedings and
report final compliance by
20.03.2019 after verification
from audit.
14 5.4.2/16425 Muhammad Aneeq C/o 2015 1.333 Notice u/s.122(9) of the Income Tax 14.05.2018: DAC Directives dated
Multan Yaqub Packages/2823412- Ordinance,2001 issued for The RTO Multan 18.04.2018
Zone. 0 compliance on 30.01.2017. informed that the tax of RTO informed that legal
Taxpayer failed to declare 09.05.2018: Rs 1.333 M charged on proceedings in this case have
the source of investment in Order u/s.122(5A) passed on unexplained assets at Rs. been initiated. DAC directed
return. The overstatement/ 05.04.2018 creating demand of 5332381/- u/s 111(a)(d) the RTO to finalize the
increase in assets caused in Rs.34,20,886/-. Copy of order is read with 122 (5A) of the proceedings and report final
un-explained income and enclosed. Recovery is awaited. Income Tax Ordinance, compliance by 15.05.2018.
9
 resulted in on-realization of
Rs.1.333(M).
15 5.4.22/16420 The XEN KotAddu
WHT Cannal Division
KotAddu.
Tax Collecting
Authorities failed to take
adequate measures for
recovery of outstanding
Government dues which
resulted into non-
recovery of income tax
arrears ofRs.2.763(M)..
05.03.2019
CIR(A) annulled the case.
Department is in 2nd appeal.
2009 2.763 14-05-2018
Out of Rs. 2.763 an amount
of Rs. 1680332 has been
recovered . An amount of Rs.
1,082,950 is outstanding. Notices
u/s. 140 have been issued to the
Manager, NBP and Bank of Punjab,
KotAddu Copies enclosed.
22-03-2019
An amount of Rs. 1,485,581 has
been recovered (Copy Enclosed).
10
2001. Expedite recovery 29.08.2018
alongwith penalty under RTO informed that tax
intimation to audit. demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
22.09.2018.
11.03.2019
RTO informed that tax
demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
20.03.2019.
11.03.2019
RTO informed that the case
is subjudice before ATIR
since Feb., 2019. DAC
directed the RTO to pursue
the case for early disposal.
14-05-2018 DAC Directives dated
CPR amounting to Rs 20.12.2017
1680332 produced and RTO informed that out of
verified. Balance total amount pointed out by
recovery may be audit, tax amounting to
expedite.. Rs.1,680,332/- has been
recovered and verified by
audit. DAC recommended
the case for settlement to this
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 final compliance.
11.03.2019
RTO informed that tax
demand has been raised out
of which Rs. 1,680,332 /- has
been recovered and verified
by audit. Balance is under
recovery. DAC
recommended the case for
settlement to the extent of
recovered amount and
directed the RTO to enforce
recovery of balance
Rs.1,082,950 and report final
compliance by 20.03.2019.
16 5.4.22/16420 HumayyonNisarProp:K 2014 0.492 Amounting to Rs. 599,014 has been 06.12.2017 DAC Directives dated
WHT han Brothers Pepsi 2015 1.054 recovered for tax year 2014 and RTO informed that tax 20.12.2017
amounting to Rs. 599,014/-
Cola Dealer. amounting to Rs. 756,236 has been has been recovered for tax
RTO informed that an
recovered for tax year 2015 year 2014. Copies of challans amount of Rs.1355250/- has
Tax Collecting An amount of Rs. 297,283/- is provided. been recovered and verified
Authorities failed to take outstanding for tax year 2015. For tax year 2015 an amount by audit. DAC recommended the
adequate measures for Notice u/s. 140 has been issued to of Rs. 756,236/- has been case for settlement to this extent
recovered. Balance recovery and directed the RTO to enforce
recovery of outstanding the Manager, NBP, KotAddu and of Rs 297,283/- is awaited. recovery of balance amount of Rs.
Government dues which The Manager UBL KotAddu. 297,283/- and report final
resulted into non Copies enclosed. compliance by 15.01.2018 after
recovery of income tax 05.03.2019 verification from audit.
arrears of Rs.1.546(M). Recovery awaited.
DAC Directives dated
18.04.2018
11

17 5.4.22/16420 Xen Building M.Garh. 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.4.589(M).
4.589 04.12.2017.
An arrear amounting to Rs
4589240/- was outstanding and
pointed out by audit. On receipt of
application from the XEN Building
with the plea that most of the
contractors are filers and some tax
has been deducted on account of
securities released to the contractors
which are not liable to be taxed. The
case was rectified on 02.05.2017
creating actual payable demand of
Rs. 1717375/-. An amount of Rs.
2871865 is not chargeable.
09.05.2018
An amount of Rs. 236,790/-
recovered through CPR on
31.05.2017. Balance 1,480,585/- is
still recoverable. Copy enclosed.
12
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.
11.03.2019
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 by 20.03.2019.
14.05.2018 DAC Directives dated
The department rectified 20.12.2017
the case on 02.05.2017 & RTO informed that after
created actual demand of rectification order u/s 221 tax
Rs. 1717375/- out of demand has been raised at
which an amount of Rs. Rs.1,717,375/. DAC directed
236790/- has been the RTO to get its stance
recovered through CPR verified from audit and
No. IT-20170531- provide copy of order as well
03781254260 dated as evidence of tax already
31.05.2017. Recovery of deducted to audit and report
remaining amount of Rs. final compliance by
1480585/- may be 15.01.2018.
expedite under report to
audit. An amount of Rs. DAC Directives dated
2871865 is not leviable. 18.04.2018
RTO informed that tax
demand is under recovery.
DAC directed the RTO to
 22-03-2019: enforce recovery and report
An amount of Rs. 679,679 has been final compliance by
recovered. CPRs are enclosed. 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. DAC
recom m ended t he case for
set tl em ent to this 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.
11.03.2019
RTO informed that balance
tax demand of Rs.1,480,585
is still recoverable. DAC
directed the RTO to enforce
recovery and report final
compliance by 20.03.2019.

18 5.4.22/16420 Xen Provincial 2016 26.636 04.12.2017. 14.05.2018 DAC Directives dated
WHT Highway M.Garh. An arrear amounting to Rs The case rectified and 20.12.2017
26,635,708/- was outstanding and created demand of Rs. RTO informed that after
Tax Collecting pointed out by audit. On receipt of 1,140,241. Balance Rs. rectification order u/s 221 tax
Authorities failed to take application from the XEN Provincial 25,495,467 not leviable demand has been raised at
adequate measures for Highway with the plea that most of due to the reasons that Rs.1.140 million. DAC
recovery of outstanding the contractors are filers and some the contractor are filers directed the RTO to get its
Government dues which tax has been deducted on account of of returns. Now the stance verified from audit
resulted into non securities released to the contractors taxpayer has paid an and provide copy of order as
recovery of income tax which are not liable to be taxed. The amount of Rs. 560000/- well as evidence of tax
13
 arrears of Rs.26.636(M). case was rectified on 02.05.2017
creating actual payable demand of
Rs. 1,140,241/-. An amount of Rs.
25,495,467/- is not chargeable.
09.05.2018
An amount of Rs. 210,000/- and
350,000/- recovered through CPR on
14.06.2017 and 03.04.2018
respectively. Balance 580,241/- is
still recoverable. Copy enclosed.
22-03-2019:
An amount of Rs. 594,438/- has
been recovered. Copy of CPR is
enclosed.
19 5.4.22/16420 Mirza Sarwar Ahmad 2014 2.470 08.12.2017
WHT Baig, Saad Traders, 2015 2.740 The CIR(appeal), Multan vide AO
Layyah/138190-5 No. 819 & 820 dated: 16-11-2016
annulled the order.
The AR of the taxpayer filed 2nd
Tax Collecting appeal on 24.04.2017 against the
14
CPR provided. Expedite already deducted to audit and
the recovery of balance report final compliance by
amount of Rs. 580,241 15.01.2018.
under report to audit. DAC Directives dated
05.03.2019 18.04.2018
Recovery awaited. 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
leviable, and recovery of
Rs.560,000 /- has also been
made. Position to this extent
verified by audit. DAC
recom m ended t he case for
set tl em ent 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.
11.03.2019
RTO informed that balance
tax demand of Rs.580,241/-
is still recoverable. DAC
directed the RTO to enforce
recovery and report final
compliance by 20.03.2019.
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.
 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).
20 5.4.22/16420 D.O.BuildingLayyah. 2015
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).
order passed by CIR(A), copy of
appeal before ATIR is attached.
2.211 08.12.2017
3.690 Notice U/s 140 has been issued to
the Manager NBP and District
Accounts Officer, Layyah on 15-11-
2016. Reminder was issued to the
withholding agent and copy
submitted to the DCO, Layyah but
no recovery made so far.
09.05.2018
The District system was abolished
and new authority XEN building
was restricted. The funds of the
district govt. were also withdrawn.
The security of defaulter contractor
is pending with the department. The
recovery will be enforced in lieu of
release of security.
22-03-2019:
An amount of Rs. 52,755/- has been
recovered. Copy of CPR is enclosed.
15
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.
11.03.2019
RTO informed that the case
is subjudice before ATIR
since 24.04.2017. DAC
directed the RTO to pursue
the case for early disposal.
14.05.2018. DAC Directives dated
Expedite recovery under 18.04.2018
report to Audit. 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 tax
demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
22.09.2018.
11.03.2019
RTO informed that tax
demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
 20.03.2019.

21 5.4.22/16420 D.O.Road,Layyah. 2016 2.134 08.12.2017 .14.05.2018. DAC Directives

WHT Notice U/s 140 has been issued to Expedite recovery under dated 18.04.2018
Tax Collecting the Manager NBP Layyah on 15-11- report to Audit. RTO informed that tax
Authorities failed to take 2016 Copy enclosed.. Reminder was demand is under
adequate measures for issued to the withholding agent and recovery. DAC directed
recovery of outstanding copy submitted to the DCO, Layyah the RTO to enforce
Government dues which but no recovery made so far. recovery and report
resulted into non 09.05.2018 final compliance by
recovery of income tax The District system was abolished 15.05.2018.
arrears of Rs.2.134(M). and new authority XEN building 29.08.2018
was restricted. The funds of the RTO informed that tax
district govt. were also withdrawn. demand is under
The security of defaulter contractor recovery. DAC directed
is pending with the department. The the RTO to enforce
recovery will be enforce in lieu of recovery and report
release of security. final compliance by
05.03.2019 (as above) 22.09.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.

22 5.4.22/16420 Ex. En Canal, Layyah. 2015 3.367 08.12.2017 14.05.2018 DAC Directives
WHT 2016 0.455 Reminder was issued to the Tax year 2015 dated 18.04.2018
Tax Collecting withholding agent and copy The case rectified and DAC directed the RTO
Authorities failed to take submitted to the DCO, Layyah for created demand for tax to get its stance verified
adequate measures for information. No recovery has been year 2015 of Rs. 507957 from audit and report

16
 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
recovery of outstanding
Government dues which
made so far. Rs. 0.162 M recovered out of which an amount final compliance by
on 17.11.2017. Copy enclosed. of Rs. 68343/- has been 15.05.2018.
09.05.2018 recovered. Expedite 29.08.2018
Tax year 2015 balance recovery of Rs RTO informed that as
Original demand of Rs. 3,364,678/- 439614/- under report to compared to amount pointed
out by audit, tax demand
created u/s 161 on 21.04.2016. Later audit. amounting to Rs.507,957/-
on, XEN Canal pointed out that the Tax year 2016 for tax year 2015 and
released budget was 36,345,125/- Charged Rs. 455150/- Rs.455,150/- for tax year
2016 was raised. Out of total
instead of 69,808,904/-. Case and recovered Rs. tax demand raised Rs.68343/-
rectified on 14.02.2018 and demand 140815/-. for tax year, 2015 and
creating at Rs. 507,957/-. Rs Expedite recovery of Rs.140815/- for tax year 2016
68,343/- recovered through CPR on balance amount of Rs. have been recovered. Position
verified by audit. DAC
25.09.2017. Balance recovery of Rs. 314335/- under report to
recom m ended t he case
439,614/- awaited. audit. for set t l em ent to this
Tax year 2016 extent and directed the RTO
An amount of Rs. 140815/- to recover the balance amount
recovered through CPR on of Rs.753,949/ by
01.10..2018, get the position
25.09.2017. Balance recovery of verified from audit and report
Rs. 314,185/- is awaited. final compliance.
22-03-2019: 11.03.2019
An amount of Rs. 439,614/- for Tax RTO informed that
year 2015 and an amount of Rs. balance tax demand of
314,335/- for Tax year 2016 has Rs.753,949/- is still
been recovered. Copies of CPRs are recoverable.. DAC
enclosed. directed the RTO to
enforce recovery and
report final compliance
by 20.03.2019.
1.138 09.05.2018 14.05.2018 DAC Directives
An amount of Rs. 695,340/- The department reported dated 18.04.2018
recovered through challans/CPRs. that an amount of Rs. RTO informed that tax
Copies enclosed Balance recovery of 695340/- has been demand is under
Rs. 442,660/-is awaited. recovered through recovery. DAC directed
22-03-2019: CPR/Challans. (Copies the RTO to enforce
An amount of Rs. 484,518/- has provided). The recovery recovery and report
been recovered. Copy of CPR is of balance amount of Rs. final compliance by
enclosed. IT-20180327-0358- 442660/- may be 15.05.2018.
17
 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).
1245709, Para may be treated as expedited under report to 29.08.2018
settled. 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.
11.03.2019
RTO informed that
balance tax demand of
Rs.442,660/- is still
recoverable.. DAC
directed the RTO to
enforce recovery and
report final compliance
by 20.03.2019.
3.446 The taxpayer’s appeal is pending before 14.05.2018 DAC Directives
the CIR(Appeal), Multan. Reminder Charged at Rs. 174731 dated 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
dated 11.05.2017. Case was refixed for
balance amount Rs. initiated after CIR(A)
15.12.2017. 169531 under report to annulled the
09.05.2018 audit. assessment. DAC
Re-assessment u/s 161/205 was directed the RTO to
made on relying certificate from finalize the proceeding
District Food Controller and and report final
electricity bills and demand of Rs. compliance by
174,731/- created. Rs. 5200 15.05.2018.
recovered on 17.04.2018. Balance 29.08.2018
RTO informed that as
18
 recovery of Rs. 169,531/- is awaited. compared to amount
Further an amount of Rs. pointed out by audit.
3,271,269/- is not leviable. Rs.174,731/- was charged
05.03.2019 after reassessment u/s
161/205. Balance not
Recovery of Rs. 169,531/- is
leviable, and recovered
awaited. Rs.5,200. Postion verified
by audit. DAC
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.
11.03.2019
RTO informed that
balance tax demand of
Rs.169,531/- is still
recoverable.. DAC
directed the RTO to
enforce recovery and
report final compliance
by 20.03.2019.
25 5.4.22/16420 M.SaddiqueProp:Haji 2013 3.454 08.12.2017 14.05.2018. DAC Directives
WHT M.Saddique Cotton 2014 2.879 The CIR(Appeal), Multan vide AO Subjudice before ATIR dated 18.04.2018
Layyah./131365 2015 0.218 No. 137 & 134 dated: 09-11-2016 RTO informed that the case
Tax Collecting Authorities 2015 1.668 has annulled the orders for tax year is subjudice before ATIR
failed to take adequate since May,2017. DAC
2013 & 2014.The CIR(appeal), directed the RTO to pursue
measures for recovery of
outstanding Government dues
Multan vide AO No. 135 & 136 the case for early disposal.
which resulted into non dated: 09-11-2016 has annulled the 29.08.2018
recovery of income tax arrears orders for tax year 2015. RTO informed that the
of Rs.8.219(M). The department filed 2nd Appeal case is subjudice before
before the Appellate Tribunal on ATIR since May, 2017.
11.04.2017. Copies are enclosed. DAC directed the RTO to
05.03.2019 pursue the case for early
subjudice before ATIR disposal.

19
 11.03.2019
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
WHT Industries 2012 0.807 Tax Year 2012: Show cause notices dated 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
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
05.03.2019 demand is under
subjudice before ATIR 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
20
 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.
11.03.2019
RTO informed that the
case is subjudice before
ATIR since Feb, 2019.
DAC directed the RTO
to pursue the case for
early disposal.

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

WHT Power Genration Order u/s 161/205 has been passed Charged Rs. 628261/- u/s dated
Company Ltd/3049717 on 11.05.2018. Demand created and 161 and also charged 18.04.2018
Taxpayer deducted withholding recovery is awaited. default surcharge u/s 205 RTO informed that
tax at the lower rates instead of
specified/amended rates . Tax 06.06.2018: at Rs. 361568/-. Expedite legal proceedings in
authorities failed to recover the The CIR (A) Multan vide order recovery under report to this case have been
differential amount of tax which dated 31.07.2018 has granted stay audit. initiated. DAC directed
resulted into short realization of
withholding tax of Rs.0.628(M). for recovery of impugned tax 17.08.2018 the RTO to finalized
demand till the decision of appeal or Stay granted for recovery the proceedings and
29.08.2018 whichever is earlier. upto 28.08.2018. report final compliance
Copy of order is enclosed. by 15.05.2018.
05.03.2019 29.08.2018
Recovery is awaited. RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by

21
 22.09.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.

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

WHT Rehman/363027293896 2015 06-08-2018 dated
3 2016 Show cause notices for the tax years 18.04.2018
Taxpayer failed to deduct or 2014, 2015 and 2016 have been RTO informed that
deposit the tax withheld at
prescribed rates and also failed to issued for compliance by 31-08- legal proceedings in
submit withholding statements as 2018. this case have been
required under the law which 30.08.2018 initiated. DAC directed
resulted into non-realization of
withheld tax of Rs.1.293(M). Proceeding will be completed by the RTO to finalized
05.03.2019 the proceedings and
Reply received from the taxpayer is report final compliance
being scrutinized and assessment for by 15.05.2018.
the tax years 2014 and 2016 will be 29.08.2018
finalized by 31.03.2019. RTO informed that
13.09.2019 statutory proceedings
Order passed u/s 161 creating in this case have been
demand as under initiated. DAC directed
Tax Year Demand Created the RTO to finalize the
2014 Rs. 90,402/- proceedings and report
2015 Rs. 96,871/- final compliance by
2016 Rs. 53,346/- 01.10.2018.
CPRs of said amounts are as under: 11.03.2019
2014=IT-20190729-1995-1380738 RTO informed that legal
2015=IT-20190729-1995-1380875 proceedings in this case
2016=IT-20190729-1995-1380959 are in hand. DAC
Para may please be treated as directed the RTO to
finalize the proceedings
settled.
and report final
compliance by
22
 20.03.2019 after
verification from audit.

29 5.7.5/16419 Muhammad Zafar 2013 9.401 03.03.2017 14.05.2018. DAC Directives

WHT Iqbal The learned CIR(A) Multan vide AO no. Subjudice before ATIR. dated 18.04.2018
1014 dated 23.08.2016 has annulled the
Layyah/ order. Case was re-fixed and AR intimated
RTO informed that
3799110-8 that Withholding Agent is in 2 nd Appeal legal proceedings in
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 before
realization of withheld ATIR. ATIR since 2017.
tax of Rs.9.401(M). 05.03.2019 DAC directed the RTO
subjudice before ATIR. to pursue the case for
early disposal.
11.03.2019
RTO informed that the
case is subjudice before
ATIR since 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

Corp Hassan 2014 Transfer to audit unit-02 corporate dated
Brothers/0102747-6 2015 zone on 21.12.2017.
Taxpayer failed to deduct or 18.04.2018
deposit the tax withheld at RTO informed that
prescribed rates and also failed
to submit withholding
05.03.2019 legal proceedings in
statements as required under Under process. this case have been
the law which resulted into initiated. DAC directed
non realization of withheld tax the RTO to finalized
of Rs.40.537(M).
23

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).
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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
1.275 08-05-2018: Order u/s 161/205 have 14.05.2018 DAC Directives
been passed for the tax years 2014 & Charged Rs. 443687 and dated
2015 creating demand of Rs. Rs 831686 for Tax Year
443,687/- and 831,686/- respectively 2014 & 2015. Expedite 18.04.2018
dated 31-03-2017. Notice u/s 137(2) recovery. RTO informed that
has been served on 31-03-2017. legal proceedings in
this case have been
30.08.2018: initiated. DAC directed
CIR(A)Multan has annulled the the RTO to finalized
orders vide No.1339 &1340 dated the proceedings and
04.06.2018. report final compliance
24.10.2018: by 15.05.2018.
The CIR(A) has annulled the orders 29.08.2018
vide Nos,1339 & 1340 on RTO informed that tax
04.06.2018, hence, no demand is demand is under
outstanding against the taxpayer at recovery. DAC directed
24
 present. the RTO to enforce
05.03.2019 recovery and report
subjudice before ATIR. final compliance by
22.09.2018.
11.03.2019
RTO informed that the
case is subjudice before
ATIR since Feb, 2019.
DAC directed the RTO
to pursue the case for
early disposal.

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

WHT 2014 01.03.2019 05.03.2019 dated
Taxpayer failed to deduct Tax year 2013 Recovery awaited. 18.04.2018
or deposit the tax Proceedings were finalized for the RTO informed that
withheld at prescribed tax year 2013 and demand notice legal proceedings in
rates and also failed to u/s 137(2) was served on the this case have been
submit withholding taxpayer. The CIR(A) annulled the initiated. DAC directed
statements as required order vide AO# 698 dated 26-04-18. the RTO to finalized
under the law which the proceedings and
resulted into non 05.03.2019 report final compliance
realization of withheld Tax year 2014 by 15.05.2018.
tax of Rs.26.686(M). Order U/s 161/205 passed on 29.08.2018
31.07.2018 creating demand of RTO informed that
Rs. 20,185,409/-.Recovery awaited statutory proceedings
Copy of order is enclosed. in this case have been
initiated. DAC directed
the RTO to finalize the
proceedings and report
final compliance by
01.10.2018.
11.03.2019
Tax Year 2013
RTO informed that
reassessment
proceedings are in hand

25
 after CIR(A) annulled
the original order vide
his order dated
26.04.2018. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019.
Tax Year 2014
RTO informed that
order u/s 161/205 has
been finalized creating
a demand of
Rs.20,185,409/-. DAC
directed the RTO to
recover the amount and
report final compliance
by 20.03.2019.

33 5.7.5/16419 Shalimar PVC Pipe 2014
WHT Zone. Factory/3060163 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.0.134(M).
0.134 Notice u/s 161/205 for the tax years 06.12.2017 DAC Directives
2014 & 2015 have been issued for RTO informed that amount dated 18.04.2018
has been charged. Recovery is
compliance by 30.01.2017 awaited.
RTO informed that
20.03.2017: tax demand is under
Order u/s.161/205 for the tax years recovery. DAC
2014 and 2015 has been passed vide directed the RTO to
DCR No.105 & 106 0n 03.03.2017 enforce recovery
creating demand of Rs.65,273/- and and report final
Rs.68,945/- respectively. compliance by
22-03-2019: 15.05.2018.
CIR(A) annulled the order for Tax 29.08.2018
year 2014 & 2015 vide AO No. RTO informed that tax
1127 dated 15-06-2017 and 1125 demand is under
dated 15-06-2017 respectively. recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by

26
 22.09.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.

34 5.7.5/16419 Muhammad 2014 0.163 08.05.2018 14.05.2018 DAC Directives

WHT Tariq/0945039 2015 Show cause notice U/s.161(1-A) for Charged Rs. 131596 for dated
the tax year 2014 and 2015 was tax year 2014 and 18.04.2018
Taxpayer failed to deduct issued. Proceedings have been Rs 110851 for Tax Year RTO informed that
or deposit the tax finalized and demand notice U/s 2015. Expedite recovery legal proceedings in
withheld at prescribed 137(2) has been served on taxpayer alongwith default this case have been
rates and also failed to dated 05-01-2018. Copy enclosed surcharge under report to initiated. DAC directed
submit withholding Recovery awaited. audit. the RTO to finalized
statements as required 24.10.2018: the proceedings and
under the law which For realization of arrear demand, report final compliance
resulted into non notice u/s.140 has been issued. by 15.05.2018.
realization of withheld 29.08.2018
tax of Rs.0.163(M). RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.

27
35 5.7.5/16419 Muhammad Afzal 2014 4.262 Show cause notice U/s.161(1-A) for DAC Directives
WHT Siddique/0133992 2015 the tax year 2014 has been issued. dated
18.04.2018
Taxpayer failed to deduct 28.08.2018 RTO informed that
or deposit the tax Proceeding will be completed by legal proceedings in
withheld at prescribed 31.08.2018. this case have been
rates and also failed to 24.10.2018: initiated. DAC directed
submit withholding Proceedings are under process. the RTO to finalized
statements as required the proceedings and
under the law which 05.03.2019 report final compliance
resulted into non Under process. by 15.05.2018.
realization of withheld 29.08.2018
tax of Rs.4.262(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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
36 5.7.5/16424 Muhammad Zafar July,14 to 0.980 06-08-2018 28.08.2018. DAC Directives
WHT Iqba l Layyah/ June,15. The assessment was made for the tax Case annulled. Complete dated 18.04.2018
3799110-8 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
28
 purchases of Fruit & RTO informed that
Vegetable Juices statutory proceedings
supplied by Century in this case have been
Chemicals(Pvt).Tax initiated. DAC directed
Authorities failed to the RTO to finalize the
recover the differential proceedings and report
amount of tax which final compliance by
resulted into loss of 01.10.2018.
Rs.0.980(M). 11.03.2019
RTO informed that
reassessment
proceedings are in hand
after CIR(A) annulled
the order. DAC
directed the RTO to
finalize the proceedings
by 20.03.2019 and
report final compliance.
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 05.03.2019 initiated. DAC directed
withholding tax at lower rates
i.e.@1% instead of 3.5% or 4% Under process. the RTO to finalize the
on purchases of Fruit & Vegetable proceedings and report
Juices supplied by Century final compliance by
Chemicals(Pvt).Tax Authorities
failed to recover the differential 01.10.2018.
amount of tax which resulted into 11.03.2019
loss of Rs.0.852(M). RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
38 5.7.5/16424 Ashiq Ali July,12 4.800 05.03.2019 17.08.2018 DAC Directives
29
WHT Chaudry/0837990-4 to June,15 Charged and demand created at Total purchases Rs.
Taxpayer deducted the Tax Year Rs.1,395,758/- Demand notice u/s 175937018/-. Tax was
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.
on purchases of Fruit & Vegetable 2015 dated 02-06-2018. Recovery 1759370/- instead of Rs.
Juices supplied by Century awaited. Copy of order is enclosed. 6559402/- in this way tax
Chemicals(Pvt).Tax Authorities
failed to recover the differential An amount of Rs.88,000/- for the tax Rs. 4800031/- was short
amount of tax which resulted into year 2013 has been recovered levied. Whereas in the
loss of Rs.4.800(M). through CPR No.1054705. orders u/s 161/205 the
taxation officer took the
supplies at Rs.
35117643/-. Consequent
tax liability of Rs.
877941 default surcharge
Rs. 577817. The
observation is not
attended properly. The
reasons for non
compliance is not
provided.
05.03.2019
Department replied that
in the case of tax year
2014 & 2015 is under
process.
In tax year 2013 an
amount of Rs. 88000/-
recovered and verified.
Balance is under
recovery.
30
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
in this case have been
initiated. DAC directed
the RTO to finalize the
proceedings and report
final compliance by
01.10.2018.
11.03.2019
Tax year 2013
RTO informed that as
against amount pointed
out by audit, an amount
of Rs.1,395,758/- has
been charged, out of
which Rs.88000/- has
been recovered,
verified by audit.
Balance charged
amount is recoverable.
DAC directed the RTO
to recover balance
amount and report
compliance by
20.03.2019.
Tax Year 2014 and
 2015
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.

39 5.7.10/16676 M/s Bakhtawar Amin 2014 4.756 2ndappeal in both the years have been The department informed DAC Directives
WHT Memorial Trust 2015 6.729 filed by the department. that 2ndappeal in both the dated
1728441 Latest Reply: years have been filed. It 18.04.2018
The receipts of the taxpayers have been RTO informed that
is requested that audit
made from clinical and other income legal proceedings in
observation concluded on
donations. This is clear from copies of this case have been
Taxpayer company audited accounts filed by the taxpayer. the basis of section 235-I
declared net revenue fee of the Income Tax initiated. DAC directed
The receipts from Bakhtawar Amin
but failed to collect 0rdinance,2001. Fresh the RTO to finalized
Medical and Dental College are to be
advance tax at the assessed at NTN:4398169-7.The case is proceedings may please the proceedings and
specified rate which registered on 27.05.2015.The first be initiated on the basis report final compliance
resulted into loss of return would be due for the tax year of Audit observation. by 15.05.2018.
revenue of Rs. 11.485 2016. 29.08.2018
Million. 15.01.2018: RTO has contested.
Recovery cannot be made as DAC directed the RTO
demand has been annulled by the to get its stance verified
CIR(A) Multan. from audit and report
05.03.2019 final compliance by
Subjudice before ATIR. 15.09.2018
11.03.2019
RTO informed that the
case is subjudice before
ATIR since October,
2018. DAC directed the
RTO to pursue the case
for early disposal.

40 5.7.10/16683 M/s.Hexon Chemicals (Pvt) 2015 0.987 18.12.2017 14.05.2018. DAC Directives
Ltd;/1308600
31
 Corporate Taxpayer failed to collect the
Zone. advance tax at the specified ate
U/s.236H which resulted into
loss of Rs.0.987(M).
41 5.7.10/16683 M/s. Ahmad Industries 2014
Corporate (Pvt) Ltd;/3224780-0 2015
Zone. Taxpayer failed to collect
the advance tax at the
specified ate U/s.236H
which resulted into loss of
Rs.0.969(M).
Tax was charged at Rs.0.287(M), Subjudice. dated 18.04.2018
However, CIR(A) annulled the RTO informed that the case
is subjudice before ATIR
demand. Department filed second
since June,2017. DAC
appeal before the ATIR on directed the RTO to pursue
25.10.2017. the case for early disposal.
29.08.2018
05.03.2019 RTO informed that the
Subjudice before ATIR. case is subjudice before
ATIR since
25.10.2017. DAC
directed the RTO to
pursue the case for
early disposal.
11.03.2019
RTO informed that the
case is subjudice before
ATIR since
25.10.2017. DAC
directed the RTO to
pursue the case for
early disposal.
0.559 18.12.2017: DAC Directives
0.410 Show cause notice u/s.161/205 for dated 18.04.2018
the tax years 2014 & 2015 has been RTO has contested.
issued on 12.12.2017 for compliance DAC directed the RTO
by 27.12.2017. Copy enclosed. to get its stance verified
06-08-2018 from audit and report
Taxpayer company is engaged in the final compliance by
business as manufacturer and makes 15.05.2018.
sales to the cotton factories. Its 29.08.2018
customers do not include the RTO has contested.
wholesaler/distributors or dealers so DAC directed the RTO
the section 236H does not apply on to get its stance verified
the taxpayer. from audit and report
05.03.2019 final compliance by
section 236H does not apply on the 15.09.2018
32
 taxpayer. 11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
42 5.7.10/16683 Maroof Trading 2014 0.562 22.08.2018 DAC Directives
WHT Zone. Company/2756884 2015 0.446 Show cause notice issued for dated
Taxpayer failed to collect the compliance by 31.08.2018. 18.04.2018
advance tax at the specified ate 05.03.2019 RTO informed that legal
U/s.236H which resulted into proceedings in this case
loss of Rs. 1.008 (M).
Under process
have been initiated. DAC
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
its stance verified from
audit and report final
compliance by
15.09.2018
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
43 5.7.10/16683 Total Care Pesticides 2015 0.199 22.08.2018 DAC Directives
WHT Zone. Industrial Estate,(AOP) 2016 0.073 Show cause notice issued for dated
Multan./1331943-4 compliance by 31.08.2018. 18.04.2018
RTO informed that
05.03.2019 legal proceedings in
Under process this case have been

33
 Taxpayer failed to collect initiated. DAC directed
the advance tax at the the RTO to finalized
specified ate U/s.236H the proceedings and
which resulted into loss of report final compliance
Rs.0.199(M). 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.

44 16807 Total Care Pesticides 2016 0.073

WHT Zone. Industrial Estate,(AOP) 05.03.2019
Multan./1331943-4 Under process

Taxpayer failed to collect

the advance tax at the
specified ate U/s.236H
which resulted into loss of
Rs. 0.073 (M).
45 5.7.10/16683 Nice International Crop 2014 0.052 22.08.2018 DAC Directives
WHT Zone. Excellence Mehmood 2015 0.103 Show cause notice issued for dated
Kot, Bosan Road compliance by 31.08.2018. 18.04.2018
Multan. 05.03.2019 RTO informed that

34
 /1244861-3
Taxpayer failed to collect
the advance tax at the
specified ate U/s.236H
which resulted into loss of
Rs.0.155(M).
46 5.7.10/16693 Fatima Fertilizer
Corp Zone. Company Ltd
1791532
Taxpayer has failed to
collect advance tax at the
specified rate 0.2% for
filer or 0.4% for non-filer
U/s.236G which resulted
Under process 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
2014 135.795 01.03.2019 05.03.2019 29.08.2018
2015 144.677 T.Y.2015 Department replied that RTO informed that
The taxpayer company collected tax tax year 2014 is under statutory proceedings
u/s 236G amounting to Rs. process. In tax year 2015 in this case have been
78,115,108/- by applying tax rates of amount of tax already initiated. DAC directed
0.1%, 0.20% and 0.40% on sale of deducted but proof the RTO to finalize the
Rs. 34,943,138,891 was collected awaited. proceedings and report
and deposited. Order u/s 161/205 final compliance by
was passed dated 24.04.2018 01.10.2018.
wherein contention of the taxpayer 11.03.2019
regarding tax deduction u/s 236G is Tax Year 2014
verified. Copy enclosed. No action RTO informed that legal
35
 into loss of
Rs.343.095(M).
47 5.7.10/16693 Pakarab Fertilizer Ltd
Corp Zone. 0786750
Taxpayer has failed to
collect advance tax at the
specified rate 0.2% for
Filer or 0.4% for non-filer
U/s.236G which resulted
into loss of Rs. 62.624
48 5.7.10/16450 M/s.Quaid-e-Azam 2014
WHT Zone. College of Engineering 2015
& Technology C/o
SaimaMubasshar/2771337
is required. Para may please be proceedings in this case
settled. are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
Tax Year 2015
RTO informed that as
against amount pointed
out by audit, an amount
of Rs.78.115 million
has been charged and
recovered while
balance is not leviable.
DAC directed the RTO
to get its stance verified
from audit by
20.03.2019.
2015 62.624 05.03.2019 29.08.2018
The taxpayer company collected tax RTO informed that
u/s 236G amounting to Rs. statutory proceedings
31,951,691/- by applying tax rates of in this case have been
0.2% and 0.4% on sale of Rs. initiated. DAC directed
16,432,860,095 and deposited the RTO to finalize the
amounting to Rs. 31M copy of CPRs proceedings and report
are enclosed. and add(Less) item not final compliance by
sought to tax u/s 236G. No action is 01.10.2018.
required. Para may please be settled. 11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
1.138 Show cause notice u/s.161/205 for DAC Directives
1.252 the tax years 2014 and 2015 has dated
been issued. 18.04.2018
RTO informed that
36
 Taxpayer failed to collect 28.08.2018 legal proceedings in
advance tax U/s.236I at Proceeding will be completed by this case have been
the specified rate and 31.08.2018. initiated. DAC directed
contravened the above the RTO to finalized
provision of law which 05.03.2019 the proceedings and
deprived the government Under process. report final compliance
of revenue of by 15.05.2018.
Rs.2.390(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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
49 5.7.10/16421 Deen Brothers/1482408 2014 8.774 Tax year 2014 06.12.2017 DAC Directives
WHT 2015 8.710 Order u/s 161/205 has been passed Charged and recovery dated 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
revenue of Rs.17.484(M). creating a demand of Rs. 133,098/- enforce recovery
and Rs. 253,820 /-.Copies are and report final
enclosed. Recovery is awaited. compliance by
05.30.2019 15.05.2018.
Recovery is awaited. 29.08.2018
RTO informed that
37

50 5.7.10/16421 JavedAkhtar/1157408-4 2014
WHT 2015
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.3.286(M).
as compared to amount
pointed out by audit, an
amount of Rs.608113
has been charged.
Balance is not leviable.
Position verified by
audit. DAC
recom m ended t he case
for set t l em ent to this
extent. DAC directed
the RTO to enforce
recovery of charged
amount and report final
compliance by
01.10.2018
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
2.204 06-08-2018 06.12.2017 DAC Directives
1.085 Order u/s 161/205 for the tax years RTO informed that tax dated 18.04.2018
amounting to Rs. 511,000/-
2014 and 2015 (for the period July has been charged. Recovery is
RTO informed that
2014 to Jan 2015) have been passed awaited. tax demand is under
creating demand of Rs. 319,091/- 17.08.2018 recovery. DAC
and 41.600/- respectively. The Fresh order passed u/s directed the RTO to
demand notice u/s 137(2) have been 161/205 for tax year enforce recovery
issued on 30.06.2018. 2014 & 2015. Default and report final
24.10.2018: surcharge was charged at compliance by
Proceedings for the remaining Rs. 319,091/- and Rs. 15.05.2018.
period i.e. Feb 2015 to June 2015 41,600/-. Recovery of the 29.08.2018
relevant to the tax year 2015 will be same is awaited. RTO informed that
initiated separately. as compared to amount
22-03-2019: pointed out by audit, an
38
 The recovery proceedings were amount of Rs.360691/-
initiated by issuing notice 138(2) has been charged.
which remained un-complied with. Balance is not leviable.
Therefore, notice u/s 140 was issued Position verified by
to the bank where the taxpayer was audit. DAC
maintaining account but no amount recommended the
has been found for attachment. case for settlement
However, notice u/s 140 has been to this extent. DAC
issued to all the leading banks.(copy directed the RTO to
enclosed) enforce recovery of
charged amount and
report final compliance
by 01.10.2018
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.

51 5.7.10/16421 Muhammad 2014 0.262 Show cause notice u/s.161/205 for 14.05.2018. DAC Directives
WHT Hussain/1498376-1 2015 0.453 tax year 2014 and 2015 has been Charged. Expedite dated
Taxpayer failed to collect issued . Copies are enclosed. recovery under report to 18.04.2018
advance tax U/s.236H at 06-08-2018 Audit. RTO informed that
the specified rate which The assessment proceedings have legal proceedings in
resulted into loss of been finalized creating tax demand this case have been
revenue of Rs.0.715(M). at Rs. 231,955/- and Rs. 592,356/- initiated. DAC directed
for the tax years 2014 & 2015 the RTO to finalized
respectively. the proceedings and
report final compliance
24.10.2018: by 15.05.2018.
Taxpayer filed appeal before 29.08.2018
CIR(A)Multan and deposited 10% RTO informed that tax
tax demand of Rs.23,196/- & demand is under

39
 Rs.59,236/- for the tax year 2014 & recovery. DAC directed
2015 respectively for availing the RTO to enforce
automatic stay for recovery of tax recovery and report
demand. final compliance by
05.03.2019 22.09.2018.
As narrated above. 11.03.2018
RTO informed that the
case is subjudice before
CIR(A) since October,
2018. DAC directed the
RTO to pursue the case
for early disposal.

52 5.7.10/16421 Tahir 2014 8.423 Order u/s.161/205 for tax year 2014 06.12.2017 DAC Directives
WHT RehmanNaqvi/0453360 2015 10.615 and 2015 has been passed creating Recovery is awaited. dated 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
revenue of Rs.19.038(M). orders for tax year 2014 & 2015. and report final
Department preferred 2nd appeal compliance by
before ATIR which is still pending. 15.05.2018.
05.03.2019 29.08.2018
Subjuice before ATIR 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 verified from
audit, recover the tax
charged and report final
compliance by

40

53 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).
01.10.2018
11.03.2019
RTO informed that the
case is subjudice before
ATIR since October,
2018 DAC directed the
RTO to pursue the case
for early disposal.
2014 1.026 14.05.2018 DAC Directives
2015 0.988 08-05-2018: Charged Rs 2095717 for dated
Proceedings have been finalized for tax year
2014 & 2015 u/s 161/205. Recovery is
tax year 2014 and Rs 18.04.2018
under process. 1840410 for tax year RTO informed that
2015. Expedite recovery. legal proceedings in
24.10.2018: this case have been
Taxpayer filed appeal against the orders. initiated. DAC directed
The CIR(A) annulled the order vide No.959
& 960 dated 21.05.2018. Department
the RTO to finalized
preferred Second appeal. The matter is the proceedings and
Subjudice report final compliance
05.03.2019 by 15.05.2018.
Subjudice before ATIR 29.08.2018
22-03-2019:
Case is pending in 2nd appeal for tax year
RTO informed that tax
2014 and 2015. demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
22.09.2018.
11.03.2019
RTO informed that the
case is subjudice before
ATIR since June, 2018
DAC directed the RTO
to pursue the case for
early disposal.
41
54 5.7.10/16421 Muhammad Yaseen 2014
WHT Asim 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).
55 5.7.10/16421 JAVAID IQBAL C/o 2014
WHT Ramzan Traders/3052125-4 2015
Taxpayer failed to collect
advance tax U/s.236H at the
specified rate which resulted
into loss of revenue of
Rs.1.893(M).
0.923 Notice u/s.161/205 for the tax year 14.05.2018. DAC Directives
1.454 2014 and 2015 has been issued. Charged expedite dated
Copies are enclosed. recovery. 18.04.2018
08-05-2018: RTO informed that
The assessment proceedings have legal proceedings in
been finalized creating tax demand this case have been
at Rs. 688'346/- and Rs.1,112,413/- initiated. DAC directed
for the tax years 2014 & 2015 the RTO to finalized
respectively. Recovery notice u/s the proceedings and
138(2) has been issued. report final compliance
by 15.05.2018.
30.08.2018: 29.08.2018
AR has furnished evidence of RTO informed that tax
payment of Rs.768,283/-for tax year demand is under
2015 resulting balance outstanding recovery. DAC directed
demand at Rs.344,130/-. However, the RTO to enforce
notice u/s.140 for recovery of recovery and report
outstanding demand for the tax year final compliance by
2014 & 2015 has been issued. 22.09.2018.
24.10.2018: 11.03.2019
Fresh notice u/s.140 has been issued RTO informed that tax
to MCB Ltd, Lohari Gate Multan on demand is under
16.08.2018. Further progress will be recovery. DAC directed
reported on receipt of response from the RTO to enforce
the Bank. recovery and report
05.03.2019 (Recovery is awaited) final compliance by
20.03.2019.
0.564 Notice u/s.161/205 for the tax year 14.05.2018. DAC Directives
1.329 2014 and 2015 has been issued. Charged expedite dated
Copies are enclosed. recovery. 18.04.2018
08-05-2018: RTO informed that
The assessment proceedings have legal proceedings in
been finalized creating tax demand this case have been
at Rs. 465,635/- and Rs. 2,115,599/- initiated. DAC directed
for the tax years 2014 & 2015 the RTO to finalized
respectively. Notice u/as.140 has the proceedings and
42

56 5.7.10/16421 LUCKY AUTOS C/o 2014
WHT Muhammad 2015
AfzalSiddique/0133992-3
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.550(M).
been issued. Recovery is awaited. report final compliance
24.10.2018: by 15.05.2018.
Fresh notice u/s.140 has been issued 29.08.2018
to MCB Ltd, Lohari Gate Multan on RTO informed that tax
16.08.2018. Further progress will be demand is under
reported on receipt of response from recovery. DAC directed
the Bank. the RTO to enforce
05.03.2019 (Recovery is awaited) recovery and report
final compliance by
22.09.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
0.186 08-05-2018 14.05.2018 DAC Directives
0.364 Show cause notice u/s.161/205 for Charged Rs 285,978 for dated
the tax year 2015 was issued. tax year 2014 and Rs 18.04.2018
Proceedings have been finalized and 515,812 for tax year RTO informed that
demand notice u/s 137(2) has been 2015. Recovered Rs. legal proceedings in
served on taxpayer dated 05-01- 308,853 for tax year this case have been
2018. Rs. 308,853/- has been 2015. Expedite the initiated. DAC directed
recovered through attachment vide recovery of balance the RTO to finalized
CPR No.1208270. Copy of CPR is amount. the proceedings and
enclosed. report final compliance
05.03.2019 (Recovery is awaited) 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
43
 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
11.03.2019
RTO informed that
balance tax demand of
Rs.492,937/- is still
recoverable. DAC
directed the RTO to
enforce recovery and
report final compliance
by 20.03.2019.

57 5.7.10/16421 Wellwisher Agro 2014 0.318 08-05-2018 14.05.2018. DAC Directives

WHT Chemicals/2977477 2015
Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.475(M).
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
dated 08-02-2018. Rs. 75,000/- has
been recovered through attachment
vide CPR Nos.1081085 & 1081105..
Copy of CPR enclosed.
22-03-2019:
An amount of Rs. 75000/- has been
recovered.
Notice U/s 140 has been issued.
Charged expedite dated
recovery. Recovered 18.04.2018
Rs.75,000/-. 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 an
amount of Rs.75000/-
has been recovered and

44

58 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).
verified by audit. DAC
recom m ended t he case
for set t l em ent to this
extent and directed the
RTO to recover the
balance amount and
report final compliance
by 01.10.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
0.349 Notices u/s 161 (1A) have been 14.05.2018. DAC Directives
0.627 issued to the taxpayer for Charged Rs.349,108/- dated
04-02- 2017 for levy of T.Y.2014. Charged 18.04.2018
advance tax u/s 236H as Rs.626,766/- T.Y.2015. RTO has contested.
proposed. (copies enclosed)
Expedite recovery. DAC directed the RTO
24-04-2017
Contested that this is the case of
to get its stance verified
Manufacturer and sales are made to the from audit and report
Wholesalers and not to retailers before final compliance by
the amendment in relevant section 236H 15.05.2018.
and no advance tax is collectable by the 29.08.2018
taxpayer, hence, no loss of revenue. RTO informed that tax
13-04-2018: demand is under
The Assessment completed u/s 161/205 recovery. DAC directed
dated 12-04-2018. Recovery is under the RTO to enforce
process. recovery and report
13.09.2019 final compliance by
Recovered Rs .50000/- in tax year 22.09.2018.
2015 vide CPR no. 20180910-0326- 11.03.2019
1058613. Copy enclosed. RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
45

59 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
resulted into loss of
revenue of Rs.0.903(M).
60 5.7.10/16421 Economy 2014
WHT Pesticides/2921159-3 2015
recovery and report
final compliance by
20.03.2019.
0.358 06-08-2018 DAC Directives
0.545 Final opportunity for hearing for the dated
tax years 2014 and 2015 have been 18.04.2018
accorded for compliance by 10-08- RTO has contested.
2018. DAC directed the RTO
to get its stance verified
No demand created for the tax year from audit and report
2014. Tax demand of Rs.131,798/- final compliance by
has been created for the tax year 15.05.2018.
2015. Recovery is under-way. 29.08.2018
05.03.2019 (Recovery is awaited) 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.
11.03.2019
RTO informed that
as against amount
pointed out by audit, an
amount of Rs.131,798/-
has been charged which
is under recovery.
Balance not leviable.
DAC directed the RTO
to get its stance verified
from audit and report
final compliance by
20.03.2019.
0.402 24-04-2017 14.05.2018. 29.08.2018
0.246 Charged Rs.245,870/- for RTO informed that
proceedings for tax
46

Taxpayer failed to collect
advance tax U/s.236H at
the specified rate which
resulted into loss of
revenue of Rs.0.648(M).
61 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).
_______ Contested that this is the case of T.Y.2015. T.Y.2014 year 2014 are still
0.648 Manufacturer and sales are made to under process. inhand while tax
the Wholesalers and not to retailers amounting to
before the amendment in relevant Rs.245,870/- has been
section 236H and no advance tax is 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
05.03.2019 (Recovery is awaited) 01.10.2018 after
13.09.2019 verification from audit.
Order u/s 161 finalized creating tax 11.03.2019
demand as under: RTO has contested. DAC
Tax year 2014 381,092/- directed the RTO to get its
stance verified from Audit
Tax year 2015 17,727/- by 20.03.2019 and report
CPRs are enclosed: final compliance.
2014 IT-20190307-0326-1055193
2015 IT-20190325-0326-1241091
0.129 05.03.2019 DAC Directives
05.03.2019 Amount if Rs. 80988/- dated
Tax Year 2014 recovered and verified in 18.04.2018
Order u/s 161/205 passed on tax year 2014. In tax year RTO has contested.
07.06.2018 creating demand of 2015 copy of order u/s DAC directed the RTO
Rs..80,988/-. And recovered the 161/205 & proof of to get its stance verified
same Demand of Rs.80,988/- though recovery may please be from audit and report
CPR No.1056477. provided to audit. final compliance by
15.05.2018.
Tax Year 2015 29.08.2018
Order u/s 161/205 passed on RTO informed that
07.06.2018 creating demand of statutory proceedings
Rs..12,871/-. And recovered the in this case have been
47

62 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).
same Demand of Rs.12,871/- has
been recovered though CPR
No.1241479.para may kindly traded
as settled .
0.273 24.10.2018:
Contested on the ground that the
business activity of the taxpayer is
manufacturing of Plastic Products
which is exempt of levy of with-
holding tax u/s.236H.
05.03.2019
As narrated above.
48
initiated. DAC directed
the RTO to finalize the
proceedings and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that as
against amount pointed
out by audit, an amount
of Rs.93,869/- has been
charged and recovered
while balance was not
leviable. DAC directed
the RTO to get its
stance verified from
Audit by 20.03.2019.
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
in this case have been
initiated. DAC directed
the RTO to finalize the
proceedings and report
final compliance by
01.10.2018.
11.03.2019
RTO has contested. DAC
 directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
63 5.7.10/16421 Exin Chemical 2014 1.735 05.03.2019 05.03.2019 DAC Directives
WHT Corp/1133874-1 2015 Tax Year 2014: Out of total amount of dated
Order u/s 161/205 for the tax year Rs. 1735000/- for the tax 18.04.2018
Taxpayer failed to collect 2014 passed. Creating tax demand year 2015 an amount of RTO has contested.
advance tax U/s.236H at the 1.196M. An amount of Rs. 39,983/- Rs. 246,000/- recovered DAC directed the RTO
specified rate which resulted
into loss of revenue of
& Rs. 125,087/- has been recovered and verified.. balance to get its stance verified
Rs.1.735(M). through CPR No.1228243 & amount is recoverable. from audit and report
1228259. final compliance by
Tax Year 2015 15.05.2018.
Order u/s 161/205 for the tax year 29.08.2018
2015 passed. Creating tax demand RTO informed that
81,500. An amount of Rs.81,500/- statutory proceedings
has been recovered through CPR in this case have been
No.1168294. initiated. DAC directed
the RTO to finalize the
proceedings and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that as
against amount pointed
out by audit, an amount
of Rs.1,277,500/- has
been charged out of
which an amount of
Rs.246,000/- has been
recovered and balance
is still recoverable.
DAC directed the RTO
to get its stance verified
from Audit by
20.03.2019.
64 6.4.3/16427 Muhammad 2014 05.03.2019 DAC Directives
Corporate Aslam/2441269 2015 Under process. dated

49
 Taxpayer deriving taxable 18.04.2018
income. No tax return, RTO informed that legal
wealth statement and proceedings in this case
wealth reconciliation have been initiated. DAC
directed the RTO to
statement filed by the
finalized the proceedings
taxpayer. 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.

65 6.4.3/16427 Khalid 2014 05.03.2019 DAC Directives

Unit-02 Mehmood/2670467 Notice u/s.114(4) for the tax year dated
Corporate Taxpayer deriving taxable 2014 has been issued on 14.09.2018 18.04.2018
Zone. income. No tax return, for compliance on 27.09.2018. Copy RTO informed that
wealth statement and available on record. legal proceedings in
wealth reconciliation this case have been
statement filed by the initiated. DAC directed
taxpayer. the RTO to finalized
the proceedings and
report final compliance
50
 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.

66 6.4.3/16427 Rana Muhammad 2015 04.12.2017 DAC Directives

Multan AkhtarBuland/351197
Zone. Taxpayer deriving taxable
income. No tax return,
wealth statement and
wealth reconciliation
statement filed by the
taxpayer.
Notice u/s 122 (5A) read with dated
section 122(9) for the tax year 2015 18.04.2018
has been issued. RTO informed that
legal proceedings in
17.08.2018 this case have been
Reminder to show cause issued for initiated. DAC directed
31.08.2018. the RTO to finalized
the proceedings and
05.03.2019 report final compliance
Under process. 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
51
 proceedings and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
67 6.4.3/16427 MashoodMehmoodLodh 2014 Notice u/s 114(4) has been issued. DAC Directives
Corp Zone. i/2775636 2015 dated
Taxpayer deriving taxable 17.08.2018 18.04.2018
income. No tax return, Taxpayer sought adjournment for RTO informed that
wealth statement and 05.09.2018. legal proceedings in
wealth reconciliation this case have been
statement filed by the 05.03.2019 initiated. DAC directed
taxpayer. Under process. 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
52
 and report final
compliance by
20.03.2019 after
verification from audit.
68 6.4.3/16427 Ch.Irfan-ul- 2014 05.03.2019 DAC Directives
Multan Haq/3044290 2015 Notice u/s 114(4) has been issued. dated
Zone. Taxpayer deriving taxable Income Tax has not yet been filed. 18.04.2018
income. No tax return, RTO informed that
wealth statement and legal proceedings in
wealth reconciliation this case have been
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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
69 6.4.3/16427 Ch.Mansoor –ul- 2014 06-08-2018 DAC Directives
Corporate Haq/3044298 2015 Transferred to Corporate Zone on dated
Zone. Taxpayer deriving taxable the point of jurisdiction by the CIR 18.04.2018
income. No tax return, Multan Zone vide letter No.11611 RTO informed that

53
 wealth statement and dated 28.05.2018. legal proceedings in
wealth reconciliation 05.03.2019 this case have been
statement filed by the Proceeding are under process 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
70 6.4.3/16427 Muhammad 2014 05.03.2019 DAC Directives
Corporate Yousaf/1537796 Notice u/s 114(4) has been issued. dated
Zone. Taxpayer deriving taxable Income Tax has not yet been filed.
income. No tax return, 18.04.2018
wealth statement and RTO informed that
wealth reconciliation legal proceedings in
statement filed by the this case have been
taxpayer. initiated. DAC directed
the RTO to finalized
the proceedings and
report final compliance
by 15.05.2018.
54
 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.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.
71 6.4.3/16427 Shanzey Marriage Club 2014 04.12.2017 DAC Directives
Multan Prop:AHMAD ALI 2015 Taxpayer filed return for the tax year dated
Zone. /3927661 2014 & 2015 and proceeding 18.04.2018
initiated u/s 122C have been RTO has contested.
dropped. DAC directed the RTO
Taxpayer deriving taxable to get its stance verified
income. No tax return, from audit and report
wealth statement and final compliance by
wealth reconciliation 15.05.2018.
statement filed by the 29.08.2018
taxpayer. 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.
11.03.2019
55
 RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
72 6.4.3/16427 Anisa Garden 2014 04.12.2017 06.12.2017 DAC Directives
Multan Pro:MuhammadSajjad/4 2015 Order u/s 122C for the tax years 2014 & RTO informed that tax dated 18.04.2018
2015 have been passed creating demand of
Zone. 133850-2 has been charged at Rs. RTO informed that
Rs 57,500/- and 69,500/-.
Taxpayer deriving taxable 31.03.2018 57,500/- and Rs. 69,500/- tax demand is under
income. No tax return, wealth Notice u/s 140 read with rule 69 bearing for tax year 2014 and recovery. DAC
statement and wealth no.1146 has been issued on 06.12.2017 to 2015 respectively. directed the RTO to
reconciliation statement filed various banks as mentioned in the notice. enforce recovery and
Recovery is awaited.
by the taxpayer. Copy enclosed. report final
05.03.2019 compliance by
Recovery is still awaited 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.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
73 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
56
 income. No tax return, Notice u/s 140 read with rule 69 Recovery is awaited. recover the charged
wealth statement and bearing no.1146 has been issued on amount and report
wealth reconciliation 06.12.2017 to various banks as final compliance by
statement filed by the mentioned in the notice. Copy 01.10.2018.
taxpayer. enclosed. 11.03.2019
05.03.2019 RTO informed that tax
Recovery is still awaited demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
74 6.4.3/16427 B-J Lawn 2014 04.12.2017 06.12.2017 DAC Directives
Multan Prop:MuhammadYahya 2015 Order u/s 122C for the tax years RTO informed that tax dated 18.04.2018
Zone. & Sons/4205541-5 2014 & 2015 have been passed has been charged at Rs. RTO informed that
creating demand of Rs 87,500/- 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
wealth statement and Notice u/s 140 read with rule 69 and 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
05.03.2019 amount of
Recovery is still awaited Rs.187000/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce

57
 recovery and report
final compliance by
20.03.2019.
75 6.4.3/16427 Sharafat Ali C/o Sapna 2014 04.12.2017 06.12.2017 DAC Directives
Multan Marriage Club/4207798-2 2015 Order u/s 122C for the tax years RTO informed that tax dated 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
taxpayer. bearing no.1146 has been issued on and report final
06.12.2017 to various banks as compliance by
mentioned in the notice. Copy 15.05.2018.
enclosed. 29.08.2018
05.03.2019 R TO i nform ed t hat an
Recovery is still awaited amount of
Rs.127400/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
76 6.4.3/16427 Chaudhary Arshad 2014 04.12.2017 06.12.2017 DAC Directives
Multan Ghaffar C/o Dost 2015 Order u/s 122C for the tax years RTO informed that tax dated 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
99,500/-. for tax year 2014 and recovery. DAC
2015 respectively. directed the RTO to

58
 Taxpayer deriving taxable 31.03.2018 Recovery is awaited. enforce recovery
income. No tax return, Notice u/s 140 read with rule 69 and 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. enclosed. R TO i nform ed t hat an
05.03.2019 amount of
Recovery is still awaited Rs.187000/- has
been raised. DAC
directed the RTO to
recover the charged
amount and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that tax
demand is under
recovery. DAC directed
the RTO to enforce
recovery and report
final compliance by
20.03.2019.
77 16807 Mehmood Hussain Prop: Al 2016 48,108 18.04.2018
WHT Zone Madni Traders layyah RTO informed that
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

59
 proceedings and report
final compliance by
01.10.2018.
11.03.2019
RTO informed that legal
proceedings in this case
are in hand. DAC
directed the RTO to
finalize the proceedings
and report final
compliance by
20.03.2019 after
verification from audit.

NPR (Income Tax refunds through adjustments)

78 4.1/16426 1.Alamgir Khan Feroze 2013 5.726 01.03.2019 05.03.2019 29.08.2018

Multan Zone 3097581-6 Refund has rightly been adjusted. In Provide complete Case discussed in
support the IRO furnished Refund assessment record detail. RTO has
Adjustment U/104, Copy of CPR alongwith proper contested that refund
amounting to Rs. 5.726M and Order evidences of was issued properly
passed u/s.170(4), U/S.122(5A)for adjustments/payments of and as per law. DAC
the tax year 2009 which are case wise(9 taxpayers) to recommended the case
60
 available on record. Para may by proceed further. for settlement subject
kindly treated as settled. to providing of
necessary evidences
required by audit for
verification by
15.09.2018.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.

79 4.1/16426 2.Muhammad Iqbal 2013 0.068 05.03.2019 05.03.2019 29.08.2018

Multan Zone 2861546-8 -do- -do- 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.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
80 4.1/16426 3.Dr Rana Zahid Ali 2013 0.031 05.03.2019 29.08.2018
Multan Zone 3399520-6 -do- Case discussed in
detail. RTO has
61
 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.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
81 4.1/16426 4.Awan Ice Factory 2013 0.053 05.03.2019 29.08.2018
Multan Zone 3219972-4 -do- 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.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
82 4.1/16426 5.Muhammad Iqbal 2015 0.116 05.03.2019 29.08.2018
Multan Zone 2864546-8 -do- Case discussed in
detail. RTO has
contested that refund
62
 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.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
83 4.1/16426 7.Fareed Packages Pvt Ltd 2014 0.554 05.03.2019 29.08.2018
Corporate 2949457-5 -do- 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.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
84 4.1/16426 8.Qadir Oil Industries Pvt Ltd. 2014 3.305 05.03.2019 29.08.2018
Corporate 3329196-9 -do- Case discussed in
Zone
detail. RTO has
contested that refund
was issued properly
63
 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
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
85 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 IT-104 & etc, may please be and as per law. DAC
copy of Challan as already been to provided for audit recommended the case
the audit authority for the tax year scrutiny and verification. for settlement subject
2017. Para may be kindly treated to providing of
settled. necessary evidences
required by audit for
verification by
15.09.2018.
11.03.2019
RTO has contested. DAC
directed the RTO to get its
stance verified from Audit
by 20.03.2019 and report
final compliance.
11.03.2019
RTO informed that amount
has been charged and
recovered through
adjustment of refund. DAC
directed the RTO to provide
proof of payment tax

64
 payment to audit for
verification by 20.03.2019
and report final compliance.

65
86 4.1/16694 164 Case files and details 24.117 List of cases available with The department required DAC DirectivesDated
MN Zone of non DPU refunds. the 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 of cases
refunds through cash. The list to the RTO. DAC directed the
of cases already enclosed with CCIR to personally intervene
Case files and details of audit observation/para already and dispose of audit observation
non DPU refunds did not provided, however, once again under the law at earliest and
produced to the department. It
produce to Audit involving is requested to explain the
report final compliance by
refund amount of reasons for non-production of 15.01.2018 after verification
Rs.24.117(M). record which was available in from audit.
their office. 11.03.2018
06.12.2017
Refer to DAC.
RTO informed that tax
record is available for
examination for audit and
can be produced on their
demand to the next visiting
audit team, In view of the
foregoing submission DAC
recommended the para for
settlement.

However, in case of non

compliance para will be re-
instated for appropriate
action.
87 6.4.3/16427 Audit Cases U/s.177(1) 67-cases. 05.03.2019 06.12.2017 DAC DirectivesDated
Multan Amendment cases 2415-cases. Record consist of large Record to be produced to 18.04.2018
audit.
Zone. U/s.122(1). number of volume therefore Case discussed. DAC directed
165-cases. an audit team may be the RTO to produce tax record of
Amendment cases constituted to vised R.T.O all the cases to audit and report
U/s.122(5) 124-cases. Multan. final compliance by 15.05.2018.
Amendment cases 11.03.2018
U/s.122(5A). RTO informed that tax
record is available for
66
 BTB cases examination for audit and
can be produced on their
demand to the next visiting
audit team, In view of the
foregoing submission DAC
recommended the para for
settlement.

However, in case of non

compliance para will be re-
instated for appropriate
action.

(FAHEEMUL HAQ KHAN) ( IRFAN JAHANGIR WATTOO )

MEMBER ACCOUNTING DIRECTOR GENERAL AUDIT
FBR, ISLAMABAD INLAND REVENUE & CUSTOMS
LAHORE

DAC held on 11.03.2019

Audit Report 2016-17 (RTO, Multan)

67