182(2) (Order to impose penalty u/s 182 for failure to comply with Notice u/s 177) (Third Default

for violation of
Section 177 of Income Tax Ordinance 2001)

Name: MZNE (PVT) LTD Registration No 3362544

Address: HOUSE NO. 2 STREET NO. 80 SECTOR G-6/4 Tax Year : 2021
Period : 01-Jul-2020 - 30-Jun-2021
Medium : Online
Contact No: 00923005096043 Due Date : 12-Jul-2023

Document Date 12-Jul-2023

OFFICE OF DEPUTY COMMISSIONER-IR, UNIT-VI, ZONE-II, CTO KARACHI.

DC No._______________________ Dated ___________________

Whereas, audit proceedings for the subject tax year are underway after selection u/s 177 of Income Tax Ordinance 2001.
In this regard IDR has already been sent vide Bar Coded letter 100000135689245, dated 11/11/2022 for compliance on
25/11/2022. However, no compliance has been made by you so far as per IRIS. The above position reveals that you have
made willful non-compliance of statutory notice issued u/s. 177(1) of the Income Tax Ordinance, 2001 within due date.
Order for imposition of penalty for second default was passed on 09/06/2023.

Hence, upon non compliance, you were then issued a show cause notice under Section 182 for imposition of penalty vide
bar coded letter No. 100000153253290 for third default, dated 09/06/2023 which is reproduced as under:

QUOTE:

“SUBJECT: - SHOW CAUSE NOTICE FOR IMPOSITION OF PENALTY FOR THIRD DEFAULT OF SERIAL (8) OF
SECTION 182 OF THE INCOME TAX ORDINANCE, 2001 – AUDIT PROCEEDINGS FOR THE TAX YEAR 2021

You were selected for audit of income tax affairs u/s. 177 of the Income Tax Ordinance, 2001 which is available on IRIS.
For calling of documents / record, you were issued notice u/s. 177 (1) (IDR) of the Income Tax Ordinance, 2001 vide
dated 11/11/2022 calling for records and documents on or before 25/11/2022. Upon non compliance of Section 177
penalty has already been imposed for first and second default of non compliance of notice u/s. 177. You are now required
to provide complete documents as required u/s. 177(1) on or before due date (Computer Generated). Thereafter you
were issued reminders for compliance. However, no compliance has been received so far.

The above position reveals that you have made willful non-compliance of statutory notice issued u/s. 177 (1) of the
Income Tax Ordinance, 2001 within due date and that order for imposition of penalty for first and second default has
already been passed. You are therefore, hereby provided an opportunity of being heard as laid down under Section
182(2) of the Income Tax Ordinance, 2001 to explain as to why penalty for third notice default as laid down under serial
(8) of Section 182 of the Income Tax Ordinance, 2001 may not be imposed upon you.

Your objection(s), if any, may be filed on or before date of compliance fixed (as shown above-computer generated), failing
which penalty shall be imposed accordingly.

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CTO KARACHI, TAX HOUSE SHARAH E KAMAL ATA TURK KARACHI
182(2) (Order to impose penalty u/s 182 for failure to comply with Notice u/s 177) (Third Default for violation of
Section 177 of Income Tax Ordinance 2001)

Name: MZNE (PVT) LTD Registration No 3362544

Address: HOUSE NO. 2 STREET NO. 80 SECTOR G-6/4 Tax Year : 2021
Period : 01-Jul-2020 - 30-Jun-2021
Medium : Online
Contact No: 00923005096043 Due Date : 12-Jul-2023

Document Date 12-Jul-2023

UNQUOTE:

No record has yet been received in this regard. Hence, penalty is being imposed as per the Order as follows.

Order:

Penalty of Rs. 100,000/- (One Hundred Thousand) is hereby imposed upon you for violation of Section 177 of Income Tax
Ordinance, 2001 as per Serial No. 8(c) of Section 182 of Income Tax Ordinance 2001 and is ordered to be recovered.

Penalty
Description Code Amount
Penalty u/s 182 for failure to comply with Notice u/s 177 924021 0 0 100,000

Attributes
Attribute Value
Decision Penalty Imposed

Aijaz Ali
Assistant / Deputy Commissioner
Inland Revenue, ZONE - II-Range B, Unit 06, ZONE - II-Range B, ZONE-II
CTO KARACHI, TAX HOUSE SHARAH E KAMAL ATA TURK
KARACHI

Page 2 of 3 Printed on Thu, 20 Jul 2023 11:52:46

CTO KARACHI, TAX HOUSE SHARAH E KAMAL ATA TURK KARACHI
182(2) (Order to impose penalty u/s 182 for failure to comply with Notice u/s 177) (Third Default for violation of
Section 177 of Income Tax Ordinance 2001)

Name: MZNE (PVT) LTD Registration No 3362544

Address: HOUSE NO. 2 STREET NO. 80 SECTOR G-6/4 Tax Year : 2021
Period : 01-Jul-2020 - 30-Jun-2021
Medium : Online
Contact No: 00923005096043 Due Date : 12-Jul-2023

Document Date 12-Jul-2023

Page 3 of 3 Printed on Thu, 20 Jul 2023 11:52:46

CTO KARACHI, TAX HOUSE SHARAH E KAMAL ATA TURK KARACHI