2013-14 - Multan 25112019

MINUTES OF DAC MEETING HELD ON 25.11.
2019 AT CRTO, LAHORE- AUDIT REPORT 2013-14

IN RESPECT OF RTO MULTAN
Irregular reduction and short payment of Income Tax Rs 248.899
S.# Para/DP Name of Tax Amount Compliance by the department Audit Remarks DAC Directives
No. taxpayer Year Involved
1 4.4.1 Marghoob 2012 0.820 13.02.2017 05.12.2016 DAC Directive dated 19.12.2016
14496/03 Ahmad C/o Order u/s 122 (5A) has been RTO has contested. DAC directed the RTO to get
Mn Zone Sunshine passed on 10.02.2017 minimum As per return for tax year its contention verified from audit and submit
Traders 2012 the taxpayer showing final compliance by 30.12.2016.
1938594-3 tax u/s 113 amounting to Rs.
trading business of petrol DAC Directives dated 14.02.2017
Availed facility 820150/- charged. products. No evidence of RTO informed that tax amounting to
of 80% tax deductions of
reduction in tax
Rs.820,150/- u/s 113 has been charged on
08.03.2017 petroleum commission by
rate any company was
10.02.2017. DAC directed the RTO to enforce
Demand notice served on
provided. The contention recovery and report compliance at earliest.
22.02.2017. Recovery proceeding DAC Directives dated 20.03.2017
of the department may
will be initiated after expiry of 30 RTO informed that recovery proceedings are
please be revisited.
days. 30.03.2017: in hand. DAC directed the RTO to enforce
Taxpayer in appeal recovery and submit final compliance by
27.03.2017 CIR(A).Recovery awaited. 27.03.2017 after verification from audit.
Taxpayer has filed appeal against
DAC Directive dated 25.11.2019
the order passed u/s 122 (5A) 06.11.2019 RTO informed that the case is subjudice before
before the CIR (A) Multan. SUBJUDICE ATIR since 31.07.2017. DAC directed the RTO to
18.04.2017
request for out of turn hearing and pursue the
CIR(A) Multan has annulled the
case for early disposal.
order on 07.04.2017.Demand of
Rs.820,150/- taken into minus
account.
20.02.2019
2ND appeal before ATIR has been
filed on 31.07.2017.
Still Subjudice.
05.11.2019
RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 1

Still subjudice before ATIR
Letter for early hearing vide
No.4213 dated 15.11.2019 has
been written ( copy enclosed)
2 14091 RANAJAVAIDIQBA 2012 Rs 15.12.2016 05.12.2016 DAC Directive dated 19.12.2016

MN Zone L C/o 890,316 The commissioner has selected The department to provide RTO informed that case has been selected for
RanaJavaidIqbal the reason of revision of audit u/s 177 of the Income Tax Ordinance,
the case u/s 177 for audit.
Property Owner return. Outcome of action 2001 and final out-come shall be reported
Proceeding are underway. taken u/s 177 dated: after completion of proceedings under the law.
Khanewal
0119513-1 17.11.2016 may kindly be DAC Directives dated 14.02.2017
03.03.2017 intimated. RTO informed that case has been selected for audit u/s
Notice 177/214 C issued for 177/214C recently, and the proceedings are underway. DAC
compliance by 15.02.2017. On directed the RTO to finalize the proceedings under the law
06.11.2019
and intimate final compliance at the earliest.
14.02.2017 AR has moved an SUBJUDICE DAC Directive dated 20.03.2017
application seeking adjournment RTO informed that adjudication proceedings u/s
up-to 08.03.2017 177/214 C are still in hand. DAC directed the RTO
27.03.2017: to finalize the proceedings at earliest under the law
An opportunity was provided to and report final compliance by 27.03.2017.
the tax-payer to participate in DAC Directive dated 25.11.2019
proceedings. Response has RTO informed that the case is subjudice before
requested up-to 31.03.2017. ATIR since 31.07.2017. DAC directed the RTO to
request for out of turn hearing and pursue the case
20.02.2019 for early disposal.
Minimum tax u/s 113@1%
amounting to Rs. 902950 has been
charged. Net recoverable amount
comes to (Rs. 902950-12634) =
890316/-. 2ND appeal before ATIR
has been filed on 31.07.2017.
05.11.2019
Still subjudice before ATIR

Short levy of tax due to non-allocation of proportionate expenses
3 14417 Karmanwalay 2010 2.026 As proposed assessment was 17.11.2016 DAC Directive dated 19.12.2016
Multan Model amended u/s 122(5A) of the Pending with ATIR RTO informed that case is subjudice before ATIR
Zone Industries Income Tax Ordinance, 2010 for 06.11.2019 since 17.11.2016. DAC directed the RTO to
allocation of the tax year 2010. The taxpayer SUBJUDICE pursue the case for early hearing.
proportionate filed appeal before worthy
expenses Commissioner Income Tax DAC Directive dated 13.02.2017.
(Appeals) Multan who annulled the RTO informed that case is subjudice before ATIR
above said order vide Appeal since June, 2015. DAC directed the RTO to
No.675 dated 31.03.2015. Now the pursue the case for early hearing.
department has filed 2nd appeal DAC Directive dated 20.03.2017
vide CIR Multan Zone letter RTO informed that case is subjudice before ATIR since
No.13053 dated 09.06.2015. June, 2015. DAC directed the RTO to pursue the case for
early disposal.
20.02.2019 DAC Directive dated 25.11.2019
Request was made to the registrar RTO informed that the case is subjudice before ATIR
Income tax appellate tribunal since 09.06.2015. DAC directed the RTO to request
Lahore by the CIR Multan zone to for out of turn hearing and pursue the case for early
fix the appeals at an early date. disposal.
However, Taxpayer has deposited
tax amounting to Rs. 660,782/-
vide CPR IT-20150129-1839-
1190715 dated 29.01.2015.
05.11.2019
Still subjudice beforeATIR
No.4215 dated 15.11.2019 has
4 14417 ABCO 2012 Rs 02.12.2016 05.12.2016 DAC Directive dated 19.12.2016

TECHNICAL PVT 494,561 Proceedings u/s 122(5A)have As per order u/s 122(5A) RTO informed that recovery proceedings are in
corporate been concluded and demand of dated: 24.11.2016 hand. DAC directed the RTO to enforce recovery and
LTD allocation
Rs. 494,561 has been created. demand of Rs. 494,561/- submit final compliance by 30.12.2016 after
of created. The recovery of verification from audit.

proportionat the same may please be DAC Directive dated 14.02.2017.
e expenses 03.03.2017 expedited. RTO informed that recovery proceedings are in
CIR (A) vide order dated 08.03.2017: hand. DAC directed the RTO to enforce recovery and
Status of second appeal submit final compliance by 20.02.2017 after
16.02.2017 annulled the
may be intimated. verification from audit.
impugned amended order for DAC Directive dated 20.03.2017
the tax year 2012 with the RTO informed that original order was annulled
certain directions. by CIR(A) through order dated 16.02.2017. DAC
05.11.2019 directed the RTO to invoke further proceedings
2nd appeal not filed being under the law and report final compliance by
reassessment in hand of the 27.03.2017.
department. DAC Directive dated 25.11.2019
RTO informed that original order was annulled by
CIR(A) through order dated 16.02.2017. DAC
directed the RTO to intimate regarding 2 nd appeal
or any other proceedings initiated by RTO and
report final compliance by 06.12.2019.
Non levy of tax on unexplained income u/s 111

5 14418 SHEIKH 2009 10.967 02.02.2016 02.02.2016 DAC Directive dated 19.12.2016
NOMAN C/O to Tax year 2011 An amount of Rs. RTO informed that case is subjudice before
Amna Food 2012 Rs 853240 charged for the tax 853240/- charged for the President of Pakistan against the order of
year 2009 and taxpayer filed tax year 2009. Recovery Honorable FTO.
Industries complaint before FTO. FTO passed is awaited.
order with the recommendation that Assessment for the tax DAC Directives dated 14.02.2017
assessment finalized is barred by years 2010 to 2012 may
RTO informed that representation before
time.Department filed be expedited.
representation before President of Honorable President of Pakistan is still
Pakistan. subjudice. DAC directed the RTO to pursue the
Tax year 2012 case for early disposal.
17.11.2016
Tax Rs 1,179,791/- charged for the DAC Directives dated 20.03.2017
Subjudice before
tax year 2012.Recovery Awaited. RTO informed that representation before
05.11.2019 FTO/President of Pakistan
Honorable President of Pakistan against the
Tax year 2011 is subjudice before order of Honorable FTO is still subjudice.
president and in tax year 2012 DAC directed the RTO to pursue the case for

recovery is awaited. early disposal.
RTO informed that reassessment proceedings are in hand.
DAC directed the RTO to provide tax year wise details of
proceedings and report final compliance by 06.12.2019.
6 14418 KHAWAJA 2007 Rs The taxpayer is a director in various corporate entities i.eKhawaja Bashir 27.12.2016 DAC Directive dated
Corporate Ahmad and Company, Khawaja Bashir and Sons Pvt Ltd, M/S Khawaja Reconciliation of 19.12.2016
MAHMOOD TO 73,324,26
income from different RTO has contested.
UR 2012 6 Feeds Pvt Ltd, M/S MahmoodMahboob Brothers Pvt Ltd, M/S Chamman
business as pointed DAC directed the
REHMAN- Sultana Fabric and M/S Ghareeb Nawaz Flour Mills. Detail of share
out by audit may be RTO to get its
capital invested as well as increase in share capital over the years is as contention verified
provided.
01011693 under: from audit and
30.03.2017:
2008 2009 2010 2011 2012 Tax Year 2009 report compliance
Share 230,451,05 362,390,55 402,206,07 481,297,08 481,297,08 Demand created by 30.12.2016.
Capital 6 6 0 3 3 u/s.122(5A)
invested amounting to DAC Directives dated
The
Accretio - 131,939,50 39,845,000 79,091,013 - Rs.32,153,590/- 13.02.2017
taxpayer which is recoverable. RTO informed that
declared n in 0 case is under process.
Tax Year 2010:
loss or capital Proceedings filed. DAC directed the RTO to
invested finalize proceedings by
marginal Contention of the
20.02.2017 and report
profit. On Less - 3,868,006 41,095,347 Proceeding - Department is final compliance
the other declared s u/s accepted. thereafter.
sources 122(5A) Tax Year 2011: DAC Directive dated
hand,the (Under
of are in 20.03.2017
capital Process)Proceeding
accretio process RTO has contested.
employed s are in hand. DAC directed the RTO to
has been n Department to get its stance verified
increased in expedite
from audit and
all tax years. Proceedings for the tax year 2009 have already been completed u/s proceedings and

122(5A) creating demand of Rs.32,153,590/-. Copy of order is enclosed. report compliance. report final
For the tax year 2010, the taxpayer was available with sufficient sources Tax Year 2012: compliance by
as indicated above. There is no increase in share capital for the tax year No increase. 27.03.2017.
2012. Proceedings u/s 122(5A) for the tax year 2011 are in process. Contention is DAC Directive dated
05.11.2019 accepted.
25.11.2019
Tax year 2009 and tax year 2011 order u/s 122(5A_ concluded .however, Tax year 2010 &
recovery is under process. 2012
Departmental
contention accepted
and verified by audit.
DAC recommended
the case for
settlement.
Tax Year 2009 &
2011
RTO informed that
statutory
proceedings are in
hand. DAC directed
the RTO to finalize
proceedings and
report final
compliance by
06.12.2019
7 14418 KHAWAJA 2007 Rs The taxpayer is a director in various corporate entities i.eKhawaja 27.12.2016 DAC Directive dated
Corporat Bashir Ahmad and Company, Khawaja Bashir and Sons Pvt Ltd, M/S Reconciliation of 19.12.2016
MAHBOOB TO 73,324,26
e income from different RTO has
UR 2012 6 Khawaja Feeds Pvt Ltd, M/S MahmoodMahboob Brothers Pvt Ltd, M/S
business as pointed contested. DAC
REHMAN- Chamman Sultana Fabric and M/S Ghareeb Nawaz Flour Mills. Detail
out by audit may be directed the RTO
of share capital invested as well as increase in share capital over the to get its

0101170 years is as under: provided. contention
2008 2009 2010 2011 2012 30.03.2017: verified from audit
Tax Year 2009 and report
Share 230,451,05 362,390,55 402,206,07 481,297,08 481,297,08
Demand of compliance by
The Capital 6 6 0 3 3 Rs.15,796,586/- 30.12.2016.
taxpayer investe u/s.122(5A) has been DAC Directives dated
declared d created.Recovery of 13.02.2017
loss or Acretio - 131,939,50 39,845,000 79,091,013 - the same is awaited. RTO informed that
marginal n in 0 Tax Year 2010: case is under process.
Contention of the DAC directed the RTO
profit. On capital to finalize proceedings
Department is
the other investe by 20.02.2017 and
accepted.
hand,the d report final compliance
Tax Year 2011:
thereafter.
capital Less - 69,869,365 41,368,646 Proceeding - Under Process to DAC Directive dated
employed declare s u/s expedite the 20.03.2017
has been d 122(5A) proceedings and RTO has contested.
increased in sources are in report compliance. DAC directed the RTO
Tax Year 2012: to get its stance
all tax years. of process
Contention is
acretio verified from audit
accepted.
n and report final
compliance by
Proceedings for the tax year 2009 have already been completed u/s 27.03.2017.
122(5A) creating demand of Rs.15,796,586/-. Copy of order is DAC Directive
enclosed. For the tax year 2010, the taxpayer was available with dated 25.11.2019
sufficient sources as indicated above. There is no increase in share Tax year 2010 &
capital for the tax year 2012. Proceedings u/s 122(5A) for the tax year 2012
2011 are in process. Departmental
05.11.2019 contention accepted
Tax year 2009 and tax year 2011 order u/s 122(5A_ concluded .however, and verified by
recovery is under process. audit. DAC
recommended the
case for settlement.
Tax Year 2009 &
2011
RTO informed that

statutory
proceedings are in
hand. DAC directed
the RTO to finalize
proceedings and
report final
compliance by
06.12.2019
8 14418 Ahmad Ind(pvt)Ltd. 2010 3,649,276 Contested: 27.12.2016 DAC Directive dated 19.12.2016
TAX YEAR 2009 Department to reconcile the RTO has contested. DAC directed the RTO to get its
3224780 2012 20,794,07
As per tax profile, the stance verified from audit and report compliance by
Sales declared in 7 sales of taxpayer as per 26.12.2016.
company was registered Income Tax and sales tax
sales tax and for Income Tax purposes
income tax did not returns for all years. Sales DAC Directives dated 14.02.2017
on 18-11-2008. The
tally. figures of sales mentioned
tax profile of Ahmad RTO has contested. Audit has already verified
in audit observation have Industries Pvt Ltd departmental contention for the tax year 2009 for amount of
reconsidered during Rs.27.051 million. DAC recommended the case for
been reflected in the settlement to this extent. For rest of the years, DAC
return of the company’s reconciliation. directed the RTO to get their stance verified from audit and
directorMr.MuhammadZak submit final compliance by 20.02.2017.
i who filed income tax 01.02.2017 (Tax Year
return for the tax year 2009) DAC Directive dated 20.03.2017
2009 under the name and RTO informed that for tax Departmental contention accepted and verified by audit for
style as M/S Ahmad tax year 2009 and 2011. DAC recommended the case to
year 2009 the taxpayer M/s this extent and directed the RTO to expedite finalization of
Traders and disclosed
sales at Rs.79,430,736/- Ahmad Traders got proceedings in tax years 2010 and 2012 and report final
registration as PVT LTD compliance by 27.03.2017.
whereas the company M/S
Ahmad Ind filed its return Company under the name DAC Directive dated 25.11.2019
for the year 2009 ahmad industries Pvt Ltd. The Tax year 2009 (27.051 million)& 2011 (Rs.13.027
disclosing sales at taxpayer has consolidated the million)
Rs.2,140,000/-. Therefore sales of both status i.e. Departmental contention accepted and verified by

the observation is individual and Pvt Ltd audit. DAC recommended the case for settlement.
incorrect and accordingly Company. Copies of Sales Tax Tax Year 2010 & 2012
contested. Copies of both Returns Provided to Audit. RTO informed that statutory proceedings are in hand.
returns are enclosed.
Hence contention for Tax Year DAC directed the RTO to finalize proceedings and
2009 involving an amount of report final compliance by 06.12.2019
Rs. 27.051 M is accepted.
TAX YEAR 2010
The audit authorities

pointed out the purchases 01.02.2017 (Tax Year
in the income side have 2010)
been disclosed at Tax year 2010 may be
Rs.113,155,619/- whereas
revisited as taxpayer has not
perusal of return for the
year under consideration claimed tax adjustments on
reveals that raw material electricity consumption. (AO
consumed stands No.52)
disclosed at
Rs.106,917,094/-. Similarly 01.02.2017 (Tax Year
purchases in the sales tax 2011)
side have been taken by
Documentary evidence for tax
the audit authorities at
Rs.102,729,116/- whereas year 2011(AO # 50 to be
these are at provide to audit.
Rs.90,870,530/- as per 08.03.2017”
sales tax returns filed for Department informed that
the period July, 2009 to taxpayer inadvertently taken
June, 2010. The figure of supplies at Rs.42,310,667/-
purchases as per sales tax
returns have therefore not instead of Rs.4,231,066/- due
been compared with the to which difference of
figure of purchase as per Rs.38,079,601/- arrived.
Income Tax returns. Department also passed
Copies of Income Tax and order In-O-No. dated
sales tax returns are 03.05.2013. Copy of 0rder In-
enclosed. The observation

is therefore incorrect and O-No. also provided.
accordingly contested. Contention of the department
may be accepted.
TAX YEAR 2011
Difference in sales in
income tax return and 01.02.2017 (Tax Year
sales tax returns has been 2012)
communicated at Tax year 2012 may be
Rs.38,079,601/-. . The revisited as taxpayer has not
taxpayer inadvertently in claimed tax adjustments on
the sales tax return for the
electricity consumption. (AO
month of April, 2011,
disclosed supplies at No.52)
Rs.42,310,667/- instead of
Rs.42,31,066/- as digit-7
was mistakenly added.
The Officer vide ONO
01/2013 dated 3.5.2013
accepted the contention of
the registered person.
Para may be considered
as settled.
Tax year 2012
1. The audit authorities

pointed out that
purchases in the income
side have been disclosed
at Rs.106,870,006/-
whereas perusal of return
for the year under
consideration reveals that
total raw material

consumed has been
disclosed at
Rs.98,575,901/-. Similarly
purchases in the sales tax
side have been taken by
the audit authorities at
Rs.47,458,358/- whereas
these are at
Rs.93,378,063/- as per
sales tax returns filed for
the period July, 2011 to
June, 2012. The figures of
purchases as per
Annexure H-1 of the
Income tax return was
accordingly not compared
with the figure of
purchases mentioned in
sales tax return. Copies of
Income tax and sales tax
returns are enclosed. The
observation is therefore
incorrect and accordingly
contested.
2. In an other observation it
has been observed by the
audit authorities that stock in
the Income Tax Side has
been disclosed at
Rs.28,733,113/- whereas its
stands disclosed at
Rs.100,153,756/-, in the sales
tax return for June, 2012.
Apparently the discrepancy
is in the sales tax side,
monthly sales tax returns
have been scrutinized which
reveals that impact of stock

consumed has not been
shown in sales tax return.
Proceedings under the Sales
Tax Act, 1990 have been
initiated,
accordingly.05.11.2019
Contested as narrated
above.
9 4.4.4 SahibzadaJavedIqb 2010 Rs 29,392,804

14164 al C/o MULTAN TO Notice u/s 122 (9) read with RTO has contested. DAC directed the RTO to
Multan get its stance verified from audit and report
PAPER MILLS. 2012 section 122 (5A) for the tax
zone compliance by 30.12.2016.
Sales declared in year 2010 has been issued.
sales tax and (Copy enclosed) DAC Directives dated 14.02.2017
income tax did not 03.03.2017 RTO informed that case is under process. DAC directed the
tally. The AR of the taxpayer RTO to finalize proceedings by 20.02.2017 and report final
compliance thereafter.
0103523-1 moved an application
seeking adjournment for DAC Directive dated 20.03.2017
06.03.2017. (copy enclosed) RTO informed that proceedings u/s 122 5A
27.03.2017 are in hand. DAC directed the RTO to finalize
Hearing is now fixed for the proceedings and report final compliance by
31.03.2017. 27.03.2017.
Final opportunity provided DAC observed with concern that despite lapse of time.
to the taxpayer for Statutory proceedings could not be finalized. DAC
compliance by 14.04.2017. directed the CCIR to personally intervene, get the
statutory proceedings finalized and report final compliance
05.11.2019 by 06.12.2019.
Under process
10 14164 ZAINAB GHEE 2012 Rs Latest Compliance 08.03.2017: DAC Directive dated 19.12.2016
corporate & GENERAL 1,553,988 03.03.2017: Show Cause Under process. case is under process. DAC directed
RTO informed that
notice u/s.122(9)read with 06.11.2019 the RTO to finalize the proceedings and report
MILLS. Pvt ltd
compliance after one month
3653261-4 section 111 of the Income 06.11.2019
Tax 0rdinance,2001 for the Department has passed
tax year 2012 has been order u/s 122(5A) & DAC Directives dated 14.02.2017

issued for compliance by discussed issue of local & RTO informed that case is under process. DAC directed the
13.03.2017. imported raw material & RTO to finalize proceedings by 20.02.2017 and report final
Declared local
dropped proceeding initiated compliance thereafter.
material as 05.11.2019 DAC Directive dated 20.03.2017
Sales declared in income tax u/s 122(5A) being
imported reconciled. RTO informed that proceedings u/s 122 5A are
material. The and sales tax stand Copy of order is provided by in hand. DAC directed the RTO to finalize the
excess reconciled. Therefore department However proceedings and report final compliance by
difference proceeding initiated u/s department to provide copy 27.03.2017.
remained 122(5A) dropped. Copy of of audited accounts for tax DAC Directive dated 25.11.2019
unexplained. order is enclosed. year 2012 RTO has contested during last verification. Audit has
Para may kindly be treated as required copy of audited accounts for tax year 2012. DAC
recommended the case for settlement subject to provision
settled. of audited accounts for tax year 2012 to audit for
verification and report final compliance by 06.12.2019.
11 14164 ZafarIqbal C/o 2010 Rs Oder u/s 122(5A) has been 05.12.2016 DAC Directive dated 19.12.2016
Zainab Ghee & 25,988,475 passed by creating a demand Charged. Recovery RTO informed that recovery proceedings are in
of Rs 43,080,689/- copy of awaited hand. DAC directed the RTO to enforce recovery and
General
order is enclosed. submit final compliance by 30.12.2016 after
MillsPvtltd 31.01.2017 verification from audit.
01.02.2017
Capital The taxpayer being aggrieved DAC Directives dated 14.02.2017
Now CIT(A) annulled the
employed preferred appeal before RTO informed that CIR(A) has annulled the
CIR(A) who annulled the assessment order. RTO is
remained original order, and proceedings under law are in
assessment vide order No. requested to file second hand. DAC directed the RTO to finalize the
unexplained.
375 dated 22.12.2016. appeal. proceedings under the law and report final
05.11.2019 06.11.2019 compliance thereafter.
subjudice SUBJUDICE DAC Directive dated 20.03.2017
RTO informed that 2nd appeal has been filed
before ATIR which is subjudice. DAC directed
the RTO to pursue the case for early disposal.
RTO informed that the case is subjudice before ATIR
since January, 2017. DAC directed the RTO to request
for out of turn hearing and pursue the case for early
disposal.

12 4.4.4 M/s. Yousaf Oil 2012 41.699 02.12.2016 06.11.2019
13962 Mills (Pvt) Ltd Proceedings are in Subjudice DAC Directive dated 19.12.2016
Special Increase in process. Case has been RTO informed that taxpayer has filed complaint
paid up capital fixed for hearing on before FTO on initiation of audit proceedings.
from 100 Final compliance shall be reported after FTO’s
17.11.2016. The AR of the
million to 200 decision.
Million
taxpayer has intimated that
against the proceedings , a DAC Directives dated 14.02.2017
unexplained RTO informed that matter is still subjudice
complaint before the FTO
before FTO.
has been filed Proceedings DAC Directive dated 20.03.2017
have therefore been kept RTO informed that case is subjudice before
pending and would be HonourableFTO since Dec., 2016. DAC directed the RTO
finalized in the light of to pursue the case for early disposal.
FTO’s directions. DAC Directive dated 25.11.2019
05.11.2019 RTO informed that case is subjudice before CIR(A)
case is subjudice before since January, 2017. DAC directed the RTO to submit
Honorable FTO since Dec., 2016 updated status of the case and pursue the same for
early hearing.

Para pertains to non recovery of Withholding Income Tax of Rs.64,575,325/-
13 13965/04 1.Directors of 2012 19.992 DAC Directive dated 19.12.2016

Yousaf Oil Mills Returns of total income for 06.11.2019
the tax year 2012 have not The audit observation Directors of Yousaf Oil Mills
been filed by the directors. was relate to increase in RTO informed that taxpayer has been issued notices u/s
Notices u/s 114(4) have been share capital of directors. 114(4). DAC directed the RTO to finalize the
issued. Necessary action proceedings under the law and report final compliance.
Department to investigate DAC Directives dated 14.02.2017
would be taken after
the source of investment RTO informed that notices u/s 114(4)have been
enforcement of return
issued to Directors and proceedings are in hand.
DAC directed the RTO to finalize proceedings by 20.02.2017
1. Mohammad Yousaf and report final compliance thereafter.
2. Mohammad Afzaal
3. Mohammad DAC Directive dated 06.10.2016.
Mushtaq RTO informed that no compliance could
4. RashidaBibi be made on notices u/s 114 (4) .DAC directed
29.03.2017 the RTO to expedite finalization of
Mr. Mohammad Yousaf proceedings under the law and report
D/o Yousaf oil Mills Pvt Ltd final compliance by 27.03.2017.
has filed income tax return DAC Directive dated 25.11.2019
for the tax year 2012. RTO informed that the case is subjudice before
Copy of the same is on LHC since April, 2017. DAC directed the RTO to
record. Show cause pursue the case for early hearing.
notices u/s 122C have
been issued on
28.03.2017 to the following
Directors :
1. Mohammad Afzaal
2. Mohammad
Mushtaq
3. RashidaBibi
Notices u/s 122C are
available on record.
05.11.2019

Order 122(1) passed creating
tax demand of Rs. 99.484
million. However taxpayer
company filed complaint
before the FTO as well as
filed writ petition before
Honorable High Court
Multan Bench. Case is
subjudice.
2 Mst.FouziiaNasir
Directors of Sujabad. Proceedings initiated u/s DAC Directive dated 14.02.2017.
122(5A) for the tax year 2011 RTO informed that recovery proceedings are in
05.12.2016
have been concluded and hand. DAC directed the RTO to enforce recovery
demand of Rs.2,500,000/- has (Mst.FouziiaNasir)
As per order u/s 122(5A) and submit final compliance by 20.02.2017
been created for the year under
consideration. Copy of order is addition u/s 111(1)(b) of Rs. after verification from audit.
enclosed. 10,000,000/- made and tax DAC Directives dated 20.03.2017
demand of 2,500,000/- RTO informed thatrecovery proceedings are
The jurisdiction over the case of in hand. DAC directed the RTO to enforce
Mr.UmarEjaz Malik lies with created. Recovery of the
recovery and submit final compliance by
RTO Islamabad, which has same is awaited.
been requested to be 27.03.2017 after verification from audit.
06.11.2019
transferred to RTO Multan.
As soon as the jurisdiction of
Department to expedite the
above noted director is recovery. In respect of 3rd director Mr. UmerEjaz Malik,
transferred to RTO Multan,
RTO has already communicated to RTO
notice would be issued
accordingly. Islamabad for transferred of record so that
05.11.2019 necessary legal action can be under taken.
05.11.2019 DAC Directives dated 14.02.2017
Recovery effort where demand DAC directed the RTO to provide incorporation
is recoverable is being made
certificate by 20.02.2017.
RTO informed that tax demand has been
raised which is under recovery. DAC directed
the RTO to enforce recovery and report final
compliance by 06.12.2019.

DAC Directives dated 20.03.2017
06.11.2019 RTO informed thatrecovery proceedings are
4.Directors of 2012 1.250
MithaMadni Rice Department to provide in hand. DAC directed the RTO to enforce
Processing Mills supporting document for recovery and submit final compliance by
3374983-3 18.04.2017 reconciliation. 27.03.2017 after verification from audit.
Increase in paid up Contested: DAC Directive dated 25.11.2019
capital:- Profile of income tax returns RTO has contested. During the last verification dated
06.11.2019, audit has required year wise reconciliation.
of the partners proves that DAC directed the RTO to provide requisite documents
1.MohammadRamza they had sufficient funds for to audit for verification and get their stance verified by
n the increase in paid up 06.12.2019 and report final compliance.
0123958-9 capital/investment.
Rs. 1,000,000 05.11.2019
As narrated above
2. Sheikh
RustamRehman
1656101-5
Rs. 1,000,000
4.SheikhZafar Ahmad
1656104-0
Rs. 1,000,000
5.others
0000005-1
Rs. 2,000,000
TOTAL 5,000,000
Recoverable Income
Tax @25%=
1,250,000

13965 Malik Muhammad Akram 05.12.2016( Directors of Shujabad Oil Mills
3.Directors of 2012 35.000 Proceedings initiated u/s Malik Muhammad Akram RTO informed that as against amount pointed
Shujabad Oil Mills 122(5A) for the tax year 2012
) out by audit tax demand of more than Rs.6
have been concluded and
demand of Rs.5,545,000/- has Charged Rs. 5,554,000/-. million has been created, while the balance is
been created for the year under Recovery awaited. not leviable. DAC directed the RTO to get it
consideration. Copy of order is stance verified from audit and report final
enclosed. compliance by 30.12.2016.
01.02.2017
30.01.2017
Case is annulled by CIT(A)
CIR(A) annulled with certain DAC Directives dated 14.02.2017
with direction to finalize
directions. Assessment Muhammad Akram
the proceeding as per law
proceedings are in hand. RTO informed that CIR(A) has annulled the
vide order of CIT(A) dated
original order and proceedings are in hand.
Faisal Shabbir 25.01.2017
DAC directed the RTO to finalize the proceeding
Proceedings initiated u/s 122(5A) for the
tax year 2012 have been concluded and under the law and report compliance
demand of Rs.139,595/- has been (Faisal Shabbir) thereafter.
created for the year under consideration. 05.12.2016
Copy of order is enclosed.
Charged Rs. 139,595/-. Faisal Shabbir and Mst.Farah Wahid
Mst.Farah Wahid
Proceedings initiated u/s 122(5A) for the Recovery awaited. RTO informed that recovery proceedings are in
tax year 2012 have been concluded and hand. DAC directed the RTO to enforce recovery
demand of Rs.2,40,000/- has been
created for the year under consideration.
and submit final compliance by 20.02.2017
Copy of order is enclosed. after verification from audit.
The jurisdiction of the following directors
vest with other RTOs/LTUs : Mst.Farah Wahid
1. Muhammad Tariq DAC Directive dated 25.11.2019
2. QaiserShabbir 1. Malik Muhammad Akram
3. Mst.Gulzar Begum 05.12.2016
4. Mr.AbdulWahir Charged Rs. 240,000/-. 2. Faisal Shabbir
Request has been made to trransfer the 3. Mst.Farah Wahid
Recovery awaited.
jurisdiction of these directors to RTO RTO informed that tax demand has been
Multan
As soon as the jurisdiction of above raised in above cases which is under recovery.
noted directors is transferred to RTO 06.11.2019 DAC directed the RTO to enforce recovery and
Multan, notices would be issued Department to expedite the report final compliance by 06.12.2019.
accordingly.
05.11.2019 recovery.
Recovery effort where demand
is recoverable is being made

Non-realization of withholding tax u/s 161
14 4.4.9 Ch.M.Rafiq C/o 2011 24,47,159 03.03.2017 08.03.2017:
14498 SaleemSoapFa Orders u/s.161/205 for the tax Charged. Recovery DAC Directive dated 19.12.2016
WHT ctory 2012 2,449,337 years 2011,2012 and 2013 awaited. case is under process. DAC directed
RTO informed that
3004888-5 06.11.2019 the RTO to finalize the proceedings and report
Did not deduct 2013 have been passed on 28th compliance after one month
2,676,803 Department to expedite the
withholding February,2017 creating DAC Directives dated 14.02.2017
tax @3.5% demand of Rs.4,138,467/-, recovery. RTO informed that case is under process. DAC directed the
Total 7.373
from its Rs.4,143,406/- & RTO to finalize proceedings by 20.02.2017 and report final
suppliers on compliance thereafter.
Rs.4,416,652/- respectively.
amount of DAC Directives dated 20.03.2017
24.04.2017
Rs.210,665,694 RTO informed that recovery proceedings are in
resulted into
Tax year 2011
hand. DAC directed the RTO to enforce recovery and
loss of Notice u/s 138 (2) for payment
submit final compliance by 27.03.2017 after
Rs.7,373,299/-. of tax demand of Rs.
verification from audit.
2247159/- u/s 161 and Rs.
1891308 u/s 205 has been DAC Directive dated 25.11.2019
issued to make payment by RTO informed that tax demand has been raised
26.04.2017 which is under recovery. DAC directed the RTO
Tax year 2012 to enforce recovery and report final compliance
Notice u/s 138 (2) for payment by 06.12.2019.
of tax demand of Rs.
2449337/- u/s 161 and
Rs.1694069 u/s 205 has been
issued to make payment by
26.04.2017
Tax year 2013
Notice u/s 138 (2) for payment
of tax demand of Rs. 2676803
/- u/s 161 and Rs.1739849 u/s
205 has been issued to make
payment by 26.04.2017

05.11.2019
Recovery effort are being
made for outstanding tax
demand.
15 14165/01 AL -HAMD 2009 to Rs Latest Compliance 03.03.2017: 08.0-3.2017:

Multan COTTON GINNERS 0rder u/s.1`22(5) for the tax year 2011 2009 & 2010 time barred.
2012 51,484,44 and 2012 has been passed vide DCR \2011:Charged Rs.14,157,610/-. DAC Directive dated 19.12.2016
Zone Chak No. 105- No.15/162 dated 02.03.2017 creating Recovery is awaited.
5 RTO has contested. DAC directed the RTO to provide
10-R khanewal demand of Rs.14,157,610/- and 2012: Charged Rs.11,357,139/-.
Incorrect payment Rs.11,357,139/-respectively. Recovery is awaited. copy of judgment reported as 212 PTD (Trib) 1444-
of refund. Tax year 2009 and 2010 are hit by M/s Quality Home Pvt Ltd Lahore and get its
The taxpayer deal limitation, hence, no further action can be contention verified from audit and furnish final report
in supply of cotton taken at this stage, 06.11.2019
lint and cotton
by 30.12.2016.
seed and taxed
08.03.2017 SUBJUDICE
was not paid on Order u/s 122 (5) has been passed.
Demand notice served on the
cotton seed.
taxpayer. Recovery proceeding will RTO informed that show cause notice has been
be initiated after expiry of 30 days. issued for 01.02.2017, and proceedings are in hand.
20.02.2019 DAC directed the RTO to finalize the proceedings and
Order was passed u/s 161/205 of the report compliance at earliest.
Income Tax Ordinance, 2001 for tax DAC Directive dated 20.03.2017
year 2009 & 2010 and order u/s Case discussed. RTO informed that tax
122(5) of the Income Tax Ordinance, amounting to Rs.14,157,610/- and
2001 for tax year 2011 & tax year Rs.11,357,139/- has been charged in tax year
2012 was passed. The taxpayer being
dissatisfied with the orders passed
2011 and 2012 respectively. DAC observed that
filed appeal before the Learned action u/s 161/205 is not barred by time. DAC
Commissioner-IR (A), Multan who therefore, directed the RTO to proceed under the
vide order No 93 & 94 dated law, enforce recovery and report final compliance
13.11.2017 annulled the assessment at earliest.
for tax years 2009 & 2010, and order
U/s 122(5) has also been annulled
vide A.O. No 1073 and 1074 DAC Directive dated 25.11.2019
dated 13.11.2017. the department RTO informed that the case is subjudice before ATIR
has filed 2nd appeal before ATIR since 28.02.2018. DAC directed the RTO to request
vide No 860 dated 28.02.2018 for for out of turn hearing and pursue the case for early
tax year 2009 and 2010. Second disposal.

appeal for tax year 2011 and 2012
has also been filed. All the four
appeals are pending for
adjudication by the Honorable
ATIR. Copies of CIR(A) orders
are enclosed.
05.11.2019
Still subjudice before ATIR.
No.4213 dated 15.11.2019 has
16 13959/07 M/s. 2012 21.972 Order u/s 161/205 has been 17.11.2016 DAC Directive dated 19.12.2016
Corporate Shujaabad passed vide DCR No. 2/61 Please expedite the Govt RTO informed that case is subjudice before ATIR
Zone Oil Mills dated: 15.11.2016 and created Dues under intimation to since June, 2016. Request for early hearing
(Pvt) Ltd a demand of Rs 21.972 M. audit. has already been made.
WHT copy of order is enclosed. DAC Directive dated 13.02.2017.
05.12.2016 RTO informed that case is
subjudice before
02.12.2016 The department charged Rs. ATIR since August, 2016. DAC directed the
Order and demand notice has 2,834,013/- which was RTO to pursue the case for early hearing.
been served upon the deleted in appeal CIR(A)
taxpayer. The taxpayer has dated: 17.06.2016. the DAC Directive dated 20.03.2017
filed application contending department has filed 2nd RTO informed that an amount of Rs.2,834,013/- was
that order u/s 161/205 has appeal before ATIR. charged as compared to amount pointed out by audit,
balance was not leviable. The original demand was
already been passed creating 06.11.2019 deleted by CIR(A) through its order dated 17.06.2016, the
a demand of Rs. 2,834,013/- . Subjudice case is subjudice before ATIR. DAC directed the RTO to
The said order has been pursue the case for early disposal.
deleted by worthyCIR(A) DAC Directive dated 25.11.2019
multan vide AO No. 770 dated:
RTO informed that the case is subjudice before ATIR
17.06.2016. The order u/s
161/205 dated: 15.11.2016 is since Jan., 2017. DAC directed the RTO to submit the
hereby rectified u/s 221 and updated status regarding case being subjudice /
demand of Rs. 21,971,544 is deletion of demand in this case and report final
hereby taken into minus compliance by 06.12.2019.
account.
05.11.2019

Subjudice
17 13959/07 M/s.AAADo 2010 0.740 Orders u/s 161/205 for the DAC Directive dated 19.12.2016
06.11.2019
RTO informed that recovery proceedings are in hand. DAC
Corporate ublers (Pvt) 2011 tax years 2010 and 2011 have Department to expedite the directed the RTO to enforce recovery and submit final
Zone Ltd been passed (copies recovery. compliance by 30.12.2016 after verification from audit.
enclosed). Para may be
treated as settled. DAC Directives dated 14.02.2017
RTO informed that reassessment has been finalized
30.01.2017 by raising tax demand of Rs.11538/- and Rs.2310
CIR(A) annulled the orders for the tax year 2010 and 2011 respectively as
for both the years with compared to amount pointed out by audit, balance
is not leviable. DAC directed the RTO to enforce
certain directions. Order u/s recovery and report final compliance by 20.02.2017
124/161/205 for the tax year after verification from audit.
2010 and 2011 was passed DAC Directives dated 20.03.2017
on 09.01.2017 creating tax RTO informed thatrecovery proceedings are in
payable u/s 205 at Rs. hand. DAC directed the RTO to enforce recovery
11538/- and Rs. 2310/- and submit final compliance by
respectively. 27.03.2017 after verification from audit.
11.04.2017
Tax payer company made
payment of (Rs. 11538 plus
2310/-)= 13848/- for the tax RTO informed that tax demand has been raised
year 2010 and 2011 which is under recovery. DAC directed the RTO
respectively on 04.04.2017 to enforce recovery and report final compliance
05.11.2019 by 06.12.2019.
made.
18 14492/27 Multan Rice Mills 2011 0.818 09.02.2017 08.03.2017 DAC Directive dated 19.12.2016
MN Zone 2478053-7: Assessment Recovery may be RTO informed that case
is under process. DAC directed
u/s.122(5A)has been expedited. the RTO to finalize the proceedings and report
Concealment of completed on 31/01/2017 06.11.2019
export creating tax demand of subjudice DAC Directives dated 14.02.2017
RTO informed that reassessment has been finalized
Rs.3.907(M).Copy of order by raising tax demand of Rs.3.907 million, as

passed is enclosed. compared to amount pointed out by audit, balance
17.04.2017 is not leviable. DAC directed the RTO to enforce
recovery and report final compliance by 20.02.2017
CIR (A) vide order dated after verification from audit.
29.03.2017 has annulled DAC Directives dated 20.03.2017
the impugned order dated
RTO informed thatrecovery proceedings are in
31.01.2017 for the tax year
hand. DAC directed the RTO to enforce recovery
2011.
and submit final compliance by
27.11.2017
The department filed 2nd 27.03.2017 after verification from audit.
appeal before the ATIR DAC Directive dated 25.11.2019
Lahore for the tax year RTO informed that the case is subjudice before ATIR
2011 by the CIR, Multan since 19.06.2017. DAC directed the RTO to request
Zone vide letter No.14950 for out of turn hearing and pursue the case for early
dated 19.6.2017. Copy disposal.
enclosed.
05.11.2019
Subjudice before ATIR
Request for early hearing
has been made vide
no.4214 dated
15.11.2019( copy
enclosed_)
Loss of revenue for non-treating the tax collected or deducted as final tax u/s 169
19 4.4.10 M/s. Qadir Ghee 2010 5.078 Cases have been fixed for 17.11.2016 DAC Directive dated 19.12.2016
14497 Industries 2011 hearing for 17-11-2016. Demand for tax year 2011 has RTO informed that recovery proceedings are in hand.
Corporate 2012 Proceedings for the tax year been created but remaining DAC directed the RTO to enforce recovery and submit
2011 has been finalized creating two tax years 2010 & 2012 still final compliance by 30.12.2016 after verification
demand of Rs.3,028,381/-.. pending. Expedite the from audit.
Proceedings initiated u/s recovery. DAC Directives dated 14.02.2017
122(5A) for the tax years 2010 Tax Year 2011
and 2012 have been concluded 05.12.2016 RTO informed that case is under process after the
creating demand of Charged. Recovery is awaited. original order was annulled by CIR(A).
Rs.1,305,272/- and Rs.134,722/- Tax Year 2010 and 2012
respectively. 01.02.2017 RTO informed that recovery proceedings are in hand.
T.Y. 2011 DAC directed the RTO to enforce recovery and submit

30.01.2017 RTO is requested to finalized the final compliance by 20.02.2017 after verification
CIR(A) annulled the order u/s 122 assessment proceedings as per from audit.
(5A) for the tax year 2011with CIT(A) directions dated: 31.12.2015. DAC Directives dated 20.03.2017
certain directions. Demand of Rs. For tax year 2010 and 2012 RTO informed thatrecovery proceedings are in hand.
3.028 M taken into minus account. recovery is awaited. DAC directed the RTO to enforce recovery and submit
Assessment proceedings are in 06.11.2019 final compliance by 27.03.2017 after verification
hand. Department to expedite the from audit.
05.11.2019 proceedings DAC Directive dated 25.11.2019
Under process RTO informed that statutory proceedings are in
hand after CIR(A) annulled the original assessment
with specific directions. DAC directed the RTO to
finalize proceedings and report final compliance by
06.12.2019
Incorrect grant of exemptions

20 4.4.13 M/s. Multan 2012 3.178 Proceedings initiated u/s 122(5A) for 05.12.2016 DAC Directive dated 19.12.2016
13960/11/1 Educational the tax year 2012 have been Charged and recovery awaited. RTO informed that recovery proceedings are in hand. DAC
concluded and demand of directed the RTO to enforce recovery and submit final
3 Trust 2898158-8 Rs.5,181,193/- has been created for 01.02.2017 compliance by 30.12.2016 after verification from audit.
Corporate the year under consideration. Copy RTO is requested to finalized the DAC Directives dated 14.02.2017
Zone of order is enclosed. assessment proceedings as per CIT(A) RTO informed that proceedings are in hand after CIR(A)
30.01.2017 order dated 11.01.2017 through his order dated 11.01.2017 annulled the original
CIR(A) vide order dated: 11.01.2017 has 06.11.2019 assessment. DAC directed the RTO to finalize the
annulled the assessment with the
Department to expedite the proceedings and report final compliance at the earliest.
directions to allow the appellant DAC Directive dated 20.03.2017
proceedings
reasonable opportunity of being heard. RTO informed that original demand was annulled by
Demand taken into minus account. CIR(a) through order dated 11.01.2017, and denovo
Assessment proceedings are in hand. proceedings are in hand. DAC directed the RTO to finalize
05.11.2019 the proceedings under the law and report final
Under process compliance by 27.03.2017.
RTO informed that statutory proceedings are in
hand after CIR(A) annulled the original assessment
with specific directions. DAC directed the RTO to
finalize proceedings and report final compliance by
06.12.2019

21 14092 M/s MunirArshad 2008 Contested 06.11.2019 DAC Directive dated 19.12.2016
Corporate Memorial Trust to Case discussed. DAC directed the RTO to provide
The taxpayer is a non Department to provide the copies of return alongwith all annexure and financial
NTN – 1050725 2012
profitable organization duly supporting documents in accounts filed by the taxpayer, to audit by 30.12.2016.
approved u/s 2(36) of the support of contention. Compliance report should be submitted thereafter.
Income Tax Ordinance, 2001 DAC Directives dated 14.02.2017
by the Commissioner. The RTO informed that case is under process. DAC directed the
approval granted exists till RTO to finalize proceedings by 20.02.2017 and report final
revoked by the compliance thereafter.
Commissioner. The income DAC Directive dated 20.03.2017
of the non profitable RTO informed that case is being examined. DAC
directed the RTO to get the same verified from audit and
organization is otherwise
submit final compliance by 27.03.2017
exempt under clause (11A)
((IX) of Part IV of 2nd
schedule to the Income Tax RTO has contested. DAC directed the RTO to get it stance
Ordinance, 2001.copy of verified from audit and report final compliance by 06.12.2019
audited accounts as well as
income tax return provided.
05.11.2019
Contested as narrated above.
22 14501 CENTRE DEGREE 2012 Rs Show cause notice has DAC Directive dated 19.12.2016
COLLEGE 1,017,094 been issued for compliance 06.11.2019 RTO informed thatcase is under process. DAC
2574568-9 by 22.12.2016. Expedite the proceedings directed the RTO to finalize the proceedings and
report compliance by 30.12.2016.
03.03.2017
The taxpayer has moved RTO informed that case is under process. DAC directed
an application seeking the RTO to finalize proceedings by 20.02.2017 and report

adjournment up to 1st week final compliance thereafter.
of March,2017. (copy DAC Directive dated 20.03.2017
enclosed) RTO informed that case is under process.
DAC directed the RTO to expedite
13.04.2017 proceedings, recover the amount, get the
Final opportunity was same verified from audit and report final
provided to the taxpayer to compliance by 27.03.2017.
furnish the required DAC Directive dated 25.11.2019
documents by 18.04.2017 RTO has contested. DAC directed the RTO to get it stance
verified from audit and report final compliance by
05.11.2019 06.12.2019
As above
23 13980 A & Z OILS 2010 Rs Contested: 27.12.2016 DAC Directive dated 19.12.2016
3283968-5 38,898,92 the taxpayer is Department replied that RTO has contested. DAC directed the RTO to get
manufacturer therefore taxpayer is a manufacturer its contention verified from audit by
5
but reply of the department 30.12.2016 and report compliance.
Unlawful Refund for the tax year
issuance of 2011 amounting to is not tenable as there is
Rs.38.898 was issued in no local purchase declared DAC Directives dated 14.02.2017
refund. RTO contested that refund of adjustable
Taxpayer was to accordance with relevant by the taxpayer. There is
provisions of law after import of Rs. 1,399.343 taxes deducted u/s 148 (taxpayer being
be assessed manufacturer) and u/s 235 was rightly
proper verification of the Million for the tax year
under PTR issued. DAC directed the RTO to get their
tax deduction/payments 2010. Further cost of
because the electricity as worked out by stance verified from audit by 20.02.2017
under various heads.
taxpayer were 05.11.2019 audit was Rs. 1,028,750 and report final compliance.
not engaged in Taxpayer company is and monthly bill comes to DAC Directive dated 20.03.2017
any manufacturing concern and Rs 85,729 which could not RTO has contested that refund was
manufacturer running a solvent plant. justified to run a solvent lawfully issued, as tax deducted u/s 148
activities. Copy of audited accounts, plant. Department to revisit was adjustable because the taxpayer is a
income tax return is the case and reply to audit. manufacturer. DAC directed the RTO to
enclosed for want of 06.11.2019 provide all documents including returns,
verification Department to provide the exemption certificates and other
ofmanufacturring activity. supporting document in evidences which established that

support of contention taxpayer was a manufacturer, provide to
audit for verification by 27.03.2017 and
report final compliance.
RTO informed that the taxpayer is a manufacturing
concern, hence refund was issued as per law. DAC
recommended the case for settlement subject to
provision of ITMS profile and inspection / local inquiry
report / audited accounts in case of Company case
and report final compliance by 06.12.2019.
24 13980 2010 27.12.2016 DAC Directive dated 19.12.2016

MAQBOOL Rs Contested
RTO has contested. DAC directed the RTO to get its
SOLVENT PVT 2,249,942 the taxpayer is Department to revisit the contention verified from audit by 30.12.2016 and
LTD manufacturer therefore case on the ground that report compliance.
0101116-2 Refund for the tax year taxpayer did not have any DAC Directives dated 14.02.2017
2010 amounting to plant and machinery for RTO contested that refund of adjustable
Rs.22.49 was issued in processing the imported taxes deducted u/s 148 (taxpayer being
Unlawful manufacturer) and u/s 235 was rightly
issuance of accordance with relevant raw material.
issued. DAC directed the RTO to get their stance
provisions of law after 06.11.2019
refund. verified from audit by 20.02.2017 and report
proper verification of the Department to provide the
Taxpayer was to final compliance.
tax deduction/payments supporting document in DAC Directive dated 20.03.2017
be assessed support of contention
under various heads. RTO has contested that refund was lawfully
under PTR 05.11.2019 issued, as tax deducted u/s 148 was
because the 05.11.2019 adjustable because the taxpayer is a
taxpayer were Taxpayer company is manufacturer. DAC directed the RTO to
not engaged in manufacturing concern and provide all documents including returns,
any running a solvent plant. exemption certificates and other evidences
manufacturer Copy of audited accounts, which established that taxpayer was a
activities. income tax return is manufacturer, provide to audit for
verification by 27.03.2017 and report final
enclosed for want of
compliance.
verification of
manufacturing activity RTO informed that the taxpayer is a manufacturing

25 13980 KONYA 2008 Rs Contested 27.12.2016 DAC Directive dated 19.12.2016

INDUSTRIES PVT 1,704,692 the taxpayer is Department to revisit the RTO has contested. DAC directed the RTO to get
manufacturer therefore case as taxpayer did not its contention verified from audit by
LTD
claim any depreciation on 30.12.2016 and report compliance.
2210411 Refund for the tax year
2008amounting to Rs17.04 plant and machinery. DAC Directives dated 14.02.2017
was issued in accordance Taxpayer is not a RTO contested that refund of adjustable
Unlawful taxes deducted u/s 148 (taxpayer being
issuance of with relevant provisions of manufacturer.
law after proper verification 06.11.2019 manufacturer) and u/s 235 was rightly
refund. issued. DAC directed the RTO to get their
of the tax Department to provide the
Taxpayer was to stance verified from audit by 20.02.2017
deduction/payments under supporting document in
be assessed support of contention and report final compliance.
various heads.
under PTR 05.11.2019 DAC Directive dated 20.03.2017
because the Taxpayer company is RTO has contested that refund was
taxpayer were manufacturing concern and lawfully issued, as tax deducted u/s 148
not engaged in running a solvent plant. was adjustable because the taxpayer is a
any Copy of audited accounts, manufacturer. DAC directed the RTO to
manufacturer income tax return is provide all documents including returns,
activities. enclosed for want of exemption certificates and other
verification of evidences which established that
manufacturing activity taxpayer was a manufacturer, provide to
26 13980 RAB NAWAZ 2008 Rs Contested 27.12.2016 DAC Directive dated 19.12.2016
RTO has contested. DAC directed the RTO to get its

IND. 1,663,059 the taxpayer is Department to revisit the contention verified from audit by 30.12.2016 and
manufacturer therefore case as taxpayer did not report compliance.
1313713-5
Unlawful Refund for the tax year claim any depreciation on RTO contested that refund of adjustable taxes
issuance of 2008 amounting to plant and machinery. deducted u/s 148 (taxpayer being manufacturer)
refund. Rs16.63 was issued in Taxpayer is not a and u/s 235 was rightly issued. DAC directed the RTO
Taxpayer was to accordance with relevant manufacturer. to get their stance verified from audit by
provisions of law after 06.11.2019 20.02.2017 and report final compliance.
be assessed DAC Directive dated 20.03.2017
proper verification of the Department to provide the
under PTR
tax deduction/payments supporting document in RTO has contested that refund was
because the
under various heads support of contention lawfully issued, as tax deducted u/s 148
taxpayer were . 05.11.2019 was adjustable because the taxpayer is a
not engaged in Taxpayer company is manufacturer. DAC directed the RTO to
any manufacturing concern and provide all documents including returns,
manufacturer running a solvent plant. exemption certificates and other
activities. Copy of audited accounts, evidences which established that
income tax return is taxpayer was a manufacturer, provide to
enclosed for want of audit for verification by 27.03.2017 and
verification of report final compliance.
manufacturing activity DAC Directive dated 25.11.2019
27 13980 DECENT PAPER 2009 Rs 629,635 Contested 27.12.2016

MILLSPVt Ltd the taxpayer is Department to revisit the DAC Directives dated 14.02.2017
Corporate 3097943 manufacturer therefore case on the ground that RTO contested that refund of adjustable
Unlawful Refund for the tax year taxpayer did not conduct taxes deducted u/s 148 (taxpayer being
issuance of 2009 amounting to Rs..629 any activity in tax year manufacturer) and u/s 235 was rightly
refund. was issued in accordance 2009 than how tax issued. DAC directed the RTO to get their
Taxpayer was to with relevant provisions of deducted u/s 235 was stance verified from audit by 20.02.2017
law after proper verification claimed. and report final compliance.
be assessed
of the tax 06.11.2019 DAC Directive dated 20.03.2017
under PTR

because the deduction/payments under Department to provide the RTO has contested that refund was
taxpayer were various heads. supporting document in lawfully issued, as tax deducted u/s 148
not engaged in 05.11.2019 support of contention was adjustable because the taxpayer is a
any Taxpayer company is manufacturer. DAC directed the RTO to
manufacturer manufacturing concern and provide all documents including returns,
activities. running a solvent plant. exemption certificates and other
Copy of audited accounts, evidences which established that
income tax return is taxpayer was a manufacturer, provide to
enclosed for want of audit for verification by 27.03.2017 and
verification of report final compliance.
manufacturing activity DAC Directive dated 25.11.2019
28 13980 KHAWAJA BASHIR & 2010 Rs Contested: 27.12.2016 DAC Directive dated 19.12.2016
Corporate CO 5,834,083 the taxpayer is Department to revisit the RTO has contested. DAC directed the RTO to get
3179817-7 manufacturer therefore case on the ground that its contention verified from audit by
Unlawful issuance tax deducted by cotton 30.12.2016 and report compliance.
Refund for the tax year
of refund. Taxpayer
2010 amounting to ginners u/s 153 was final DAC Directives dated 14.02.2017
was to be assessed
Rs.5.834 was issued in discharge and could not be RTO contested that refund of adjustable
under PTR because taxes deducted u/s 148 (taxpayer being
the taxpayer were accordance with relevant refunded.
not engaged in any provisions of law after 06.11.2019 manufacturer) and u/s 235 was rightly
manufacturer proper verification of the Department to provide the issued. DAC directed the RTO to get their
activities. tax deduction/payments supporting document in stance verified from audit by 20.02.2017
under various heads. support of contention and report final compliance.
05.11.2019
Taxpayer company is RTO has contested that refund was
manufacturing concern and lawfully issued, as tax deducted u/s 148
running a solvent plant. was adjustable because the taxpayer is a
Copy of audited accounts, manufacturer. DAC directed the RTO to
income tax return is provide all documents including returns,

enclosed for want of exemption certificates and other
verification of evidences which established that
manufacturing activity taxpayer was a manufacturer, provide to
29 13980 MAHMOODA 2009 Rs Contested 27.12.2016 DAC Directives dated 14.02.2017

MAQBOOL MILLS
6,354,516 the taxpayer is Department to revisit the RTO contested that refund of adjustable
0133347 taxes deducted u/s 148 (taxpayer being
Unlawful issuance of manufacturer therefore case on the ground that
Refund for the tax year tax deducted u/s 148 was manufacturer) and u/s 235 was rightly
refund. Taxpayer was
final as taxpayer is not a issued. DAC directed the RTO to get their stance
to be assessed under 2009amounting to
PTR because the verified from audit by 20.02.2017 and report
Rs.63.54 was issued in manufacturer.
taxpayer were not final compliance.
engaged in any accordance with relevant 06.11.2019 DAC Directive dated 20.03.2017
manufacturer provisions of law after Department to provide the RTO has contested that refund was
activities. proper verification of the supporting document in lawfully issued, as tax deducted u/s 148
tax deduction/payments support of contention was adjustable because the taxpayer is a
under various heads. manufacturer. DAC directed the RTO to
05.11.2019 provide all documents including returns,
Taxpayer company is exemption certificates and other
manufacturing concern and evidences which established that
running a solvent plant. taxpayer was a manufacturer, provide to
Copy of audited accounts,
income tax return is
enclosed for want of
verification of RTO informed that the taxpayer is a manufacturing
manufacturering activity concern, hence refund was issued as per law. DAC

30 13983 AL HILAL 2011 Rs Proceedings u/s 122(5A) for Charged but recovery is DAC Directive dated 19.12.2016
INDUSTRIES PVT 49,863,20 the tax year 2011 have been awaited. RTO informed that case is subjudice before
Corporate 06.11.2019 ATIR since 30.06.2016 after CIR(A) has
LTD 7 concluded creating tax
Request for early hearing annulled the tax demand. DAC directed the
demand at Rs.96,575,096/-. may be made to ATIR. RTO to pursue the case for early disposal.
DAC Directive dated 14.02.2017.
The taxpayer preferred RTO informed that case is subjudice before
appeal before learned CIR(A) ATIR since 30.06.2016. DAC directed the
who annulled the order RTO to pursue the case for early hearing.
passed u/s 122(5A) and DAC Directive dated 20.03.2017
RTO informed that case is subjudice before ATIR since
department filed 2nd appeal 30.06.2016. DAC directed the RTO to pursue the case
before ATIR on 30.06.2016. for early disposal.
still subjudice before ATIR RTO informed that the case is subjudice before
22.11.2019 ATIR since 30.06.2016. DAC directed the RTO to
Letter for early hearing to request for out of turn hearing and pursue the
assistant Registrar ATIR vide case for early disposal.
No.1993 dated 20.11.2019
has been send.
31 13983 THAL 2008 Rs Contested: 01.02.2017 DAC Directive dated 19.12.2016
Corporate Tax liability u/s 113 was at Rs RTO is requested to provide RTO has contested. DAC directed the RTO to get
INDUSTRIES 6,329,396
8,618,453/- for the tax year challans of payments u/s 137, 147 its stance verified from audit and report
Minimum tax 2008. Thereafter order u/s 221 and 148 compliance by 30.12.2016.
u/s 113 was passed giving effect of
payment of Rs. 14,947,849/-.
Which resulted into balance DAC Directives dated 14.02.2017
refund of Rs. 6,329,396/-..The RTO informed that tax was charged and recovered
refund of Rs. 6,329,396/- has through adjustment of refund. DAC directed the
rightly been adjusted u/s 147 for RTO to get their stance verified from audit by
the tax year 2011. 20.02.2017.
30.01.2017 RTO has contested. DAC recommended the case
Copy of order u/s221 (10 of the for settlement subject to verification of

income tax ordinance, 2001 departmental stance by audit and report final
creating refund of Rs. 6,329,396/- is compliance by 27.03.2017.
enclosed. DAC Directive dated 25.11.2019
RTO has contested. DAC recommended the case
for settlement subject to verification of
departmental stance by audit and report final
compliance by 06.12.2019
32 13981 STANDARD 2006 Rs 2,475,408 Issue Involved 08.03.2017 DAC Directive dated 19.12.2016
Corporate EDIBLE OIL Refund issued but refund had Department to revisit the RTO informed thatcase is under process. DAC
Zone already been adjusted directed the RTO to finalize the proceedings and
case as there is no refund
against the other tax liability report compliance by 30.12.2016.
available for tax year 2005. DAC Directives dated 14.02.2017
of the taxpayer
RTO Lahore RTO informed that case is under process. DAC directed the
RTO to finalize proceedings by 20.02.2017 and report final
compliance thereafter.
Contested DAC directed the RTO to revisit the case in view of their
Refund of Rs. 1,601,091/- for departmental explanation, get the same verified from
the tax year 2006 was audit and report final compliance by 27.03.2017.
created vide order u/s 170(3) DAC Directive dated 25.11.2019
dated: 20.04.2011. An RTO informed that demand has been adjusted against
amount of Rs. 1,407,757/- refund. DAC directed the RTO to provide proof of tax
was adjusted out of created payment to audit for verification and report final
refund leaving balance refund compliance by 06.12.2019.
of Rs. 193,334/-. Nofurther
refund was issued.
33 13981 AL HALAL 2003 Rs4,166,167 Issue Involved 06.11.2019 DAC Directive dated 19.12.2016
Corporate VEGETABLE Refund issued but refund had Department to provide the RTO informed thatcase is under process. DAC
Zone already been adjusted directed the RTO to finalize the proceedings and
GHEE MILLSPvt supporting documents
against the other tax liability report compliance by 30.12.2016.
Ltd DAC Directives dated 14.02.2017
of the taxpayer
RTO informed that case is under process. DAC directed the
RTO to finalize proceedings by 20.02.2017 and report final
05.11.2019 compliance thereafter.

The matter has been DAC Directive dated 20.03.2017
referred to add.CIR for DAC directed the RTO to revisit the case in view of their
departmental explanation, get the same verified from
examination of the record audit and report final compliance by 27.03.2017.
RTO informed that demand has been adjusted against
refund. DAC directed the RTO to provide proof of tax
payment to audit for verification and report final
34 13982 ROOMI FABRICS 2010 Rs30,168,035 Order u/s 122 (5A) passed 27.12.2016 DAC Directive dated 19.12.2016
PVT LTD and minimum tax of Rs Department has charged tax RTO has contested. DAC directed the RTO to
5,468,283/-.charged as under u/s 113 for the tax year 2010 get its stance verified from audit and report
Total sales declared at Rs. 5,468,283. Recovery is compliance by 30.12.2016.
4,268,686,883/- awaited. Moreover,
Less export sales department not provide the DAC Directives dated 14.02.2017
3,175,030,309/- proof of tax deductions RTO informed that leviable tax amount to
Local turnover from all claimed u/s 154 (on export). Rs.5,468,283/- has been charged and balance
sources 1,093,656,574/- 30.03.2017 was not leviable. DAC directed the RTO to
Tax leviable u/s 113@ .5% Proofs of tax deductions u/s recover tax demand and provide evidence of
Rs.5,468,283/- have been provided. tax deduction u/s 154 to Audit for verification
Balance Rs. 23,699,752/- is by 20.02.2017 and report final compliance.
not leviable being export Recovery of Rs. 5,468,283/- is
still awaited. Since DAC Directives dated 20.03.2017
sales and cover under FTR.
05.11.2019 29.06.2015 order u/s 122 RTO informed that tax has been recovered. DAC
Recovery of minimum tax u/s (5A). directed the RTO to provide proof of recovery to
113 is under process. 06.11.2019 audit by 27.03.2017 and report final compliance
Proof of tax payments may be DAC Directive dated 25.11.2019
DAC reiterated its earlier directive dated 14.02.2017 and
provided. 20.03.2017 and observed with concern that despite lapse
of more than two years time, RTO could not provide
documentary evidence regarding tax payment. DAC
directed the CCIR to provide tax payment for verification
to Audit and report final compliance by 06.12.2019.

35 13982 2010 Rs Tax Year 2010 27.12.2016 DAC Directive dated 19.12.2016
RELIANCE Order u/s 122 (5A) passed and minimum
2011 130,148,689 Tax year 2010 RTO has contested. DAC directed the RTO to get its
WEAVING MILLS tax of Rs 5,468,283/-.charged as under
Total sales declared Department has charged tax stance verified from audit and report compliance by
6,773,391,678/- u/s 113 on local sales on 30.12.2016.
Less export sales
4,490,958,500/- which tax u/s 113 comes to
Local turnover from all sources Rs. 11,412,166. Recovery is DAC Directives dated 14.02.2017
2,282,433,178/-
awaited. RTO informed that leviable tax amount to
Tax leviable u/s 113@ .5%
11,412,166/- Balance Rs. 20,074,437 is Rs.11,412,166/- has been charged and
Balance Rs. 20,074,437/- is not not leviable. However balance was not leviable. DAC directed the RTO
leviable.
department to provide the to recover tax demand and provide evidence of
Tax Year 2011
Order u/s 122 (5A) passed and proof of tax deductions tax deduction u/s 154 to Audit for verification
minimum tax @ of 1% charged at claimed u/s 154. by 20.02.2017 and report final compliance.
Rs41,734,098/-. Which was arrived Tax year 2011 DAC Directives dated 20.03.2017
as under
Total sales declared Pending. RTO informed that tax has been recovered. DAC
9,973,989,378/- directed the RTO to provide proof of recovery to
Less export sales 08.03.2017
5,800,579,600/-
audit by 27.03.2017 and report final compliance
Local turnover from all sources Tax year 2010 DAC Directive dated 25.11.2019
4,173,409,778/- Recovery of Rs. 11,412,166/- DAC reiterated its earlier directive dated 14.02.2017 and
Tax leviable u/s 113@ 1% 20.03.2017 and observed with concern that despite lapse
41,734,098/- is awaited.
Balance Rs. 58,005,796/- is not Tax year 2011 documentary evidence regarding tax payment. DAC
leviable.
Charged Rs. 41,734,097 and directed the CCIR to provide tax payment for verification
20.02.2019 to Audit and report final compliance by 06.12.2019.
adjusted against refund of
Tax Year 2010
Proof of tax deductions u/s 154 the same year. Balance not
amounting to Rs 44,909,585/- leviable. However,
are enclosed. Copy of CPR Rs department to provide the
454,797/- vide CPR No. IT-
20120928-0374-1395129 is also
proof of tax deduction and
enclosed. reconciled with the tax
Tax Year 2011 deductions claimed in the
Proof of tax deductions u/s 154 return.
amounting to Rs 58,005,796/-
30.03.2017
are enclosed.
Para may kindly be considered as Proofs of tax deductions u/s have

settled. been provided. Recovery of Rs.
05.11.2019 11,412,166/ for tax year 2010- is
Out of Rs.130.149(m) an still awaited. Since 29.06.2015
order u/s 122 (5A).
amount listed below has
been pointed out by the audit 21.02.2019
Tax Year 2010
authority is recoverable :- Still recovery awaited. Rs.
Tax year 2010 Rs.11.412 (m) 11,412,166/-. Proof of tax
deduction on import u/s 154(1a) to
Tax year 2011 Rs.41.734(m), be provided for the tax year 2010.
remaining amount of Tax Year 2011
Rs.65.591 is recovered or not Proof of tax deduction is not yet
provided.
leviable. However, 06.11.2019
reconciliation of the Proof of tax deduction/payment
payments is under process. may be provided. For tax year 2010
& 2011
05.11.2019
Reconciliation of the
payments is under process
36 13982 AHMAD HASAN 2010 Rs27,937,147 Order u/s 122 (5A) passed and 27.12.2016 DAC Directive dated 19.12.2016
minimum tax of Rs Department has charged tax u/s RTO has contested. DAC directed the RTO to get its
TEXTILE MILLS 5,468,283/-.charged as under 113 @Rs. 6,752,930. Recovery is stance verified from audit and report compliance by
Total sales declared awaited . 30.12.2016.
3,340,960,164/- Balance Rs. 21,184,217 is not DAC Directives dated 14.02.2017
Less export sales leviable. Moreover department to RTO informed that leviable tax amount to Rs.6,752,930/-
1,990,374,217 /- provide the proof of tax has been charged and balance was not leviable. DAC
Local turnover f0rom all sources deductions claimed u/s 154 directed the RTO to recover tax demand and provide
1,350,585,947 /- evidence of tax deduction u/s 154 to Audit for verification
Tax leviable u/s 113@ .5% by 20.02.2017 and report final compliance.
6,752,930 /- 30.03.2017
Balance Rs 21,184,217/- is not
Recovery of Rs. 6,752,930/- is
leviable.. RTO informed that tax has been recovered. DAC
05.11.2019
still awaited since 29.06.2015
directed the RTO to provide proof of recovery to

Minimum tax has already been paid vide order No. 122 (5A). audit by 27.03.2017 and report final compliance
by the taxpayer .out of total
payments minimum tax has been 06.11.2019 DAC Directive dated 25.11.2019
recovered , Documentary evidence of DAC reiterated its earlier directive dated 14.02.2017 and
20.03.2017 and observed with concern that despite lapse
payment may be provided.
documentary evidence regarding tax payment. DAC
directed the CCIR to provide tax payment for verification
to Audit and report final compliance by 06.12.2019.
37 14164 MAHMOOD 2012 Rs 27.11.2017 28.11.2017 DAC Directive dated 20.03.2017

Corporate AGRO INDPvt 752,582 Proceedings are under Expedite the proceedings RTO informed that case is under process.
Zone Ltd process. DAC directed the RTO to expedite
Closing stock proceedings, recover the amount, get the
not tally. same verified from audit and report final
DAC observed with concern that despite lapse of two
years time. Statutory proceedings could not be finalized.
DAC directed the CCIR to personally intervene, get the
statutory proceedings finalized and report final
38 14164 Muhammad 2012 Rs 27.11.2017 06.11.2019 DAC Directive dated 25.11.2019

Mn Zone SaqibHussain 417,636 Order under Section 122((1) Expedite the recovery RTO informed that tax demand has been raised
C/o read with Section 122(5A) for which is under recovery. DAC directed the RTO
GHOUSIA the tax year 2012 has been to enforce recovery and report final compliance
AGRO passed vide document by 06.12.2019.
PRODUCTS. No.602800-1 on 18.4.2017
1648259-0 creating payable demand of
Sanctioned Rs.934,376/-. Copy of Order
refund without is enclosed.
assessing sales. 05.11.2019
Recovery is under process
39 14165 GHOUSIA 2012 Rs 24.04.2017 06.11.2019 DAC Directive dated 25.11.2019

WHT PRODUCTS 150,099 Show cause notice u/s Expedite the proceedings DAC observed with concern that despite lapse of two
1648259-0 years time. Statutory proceedings could not be finalized.
161(1A) read with section 182
DAC directed the CCIR to personally intervene, get the
and 205 of the income tax statutory proceedings finalized and report final compliance
ordinance 2001 has been by 06.12.2019.
issued for 28.04.2017.
05.11.2019
Proceedings are underway.
40 4.4.9/ GILL
13443 ENTERPRISES
Multan Assessment
Zone. order not
finalized or
placed in file.
Loss of revenue
pointed out
3,023,357/-.
Flood surcharge 2011 680,187 Flood Surcharge @15% is 30.03.2017 DAC Directive dated 25.11.2019
@15% not charged by passing order Charge Rs. 198,387/- on RTO informed that as against amount pointed out by audit,
charged on amounting to 10.02.2017 vide order u/s an amount of Rs.198,387/- has been charged which is
under recovery while balance was not leviable. Position
amount of (4534579x3.5/12x15%) 221/161/4A. recovery verified by audit. DA C re co mme n de d t he ca se fo r
Rs.4,534,579/-. Rs.198,388/-. Balance of awaited. Balance Rs. se t t le me n t to the extent of non leviable amount and
Rs. 481,799/- is not leviable. 481,779/- is not leviable. directed the RTO to expedite recovery and report final
06.11.2019 compliance by 06.12.2019.
04.04.2017 Department to expedite the
Assessment order was sent recovery
through registered post on
04.04.2017. recovery
measures shall be taken after
expiry of 30 days.
05.11.2019
Recovery of Rs.198,387/- is
under process.
RTO informed that as against amount pointed out by audit,

@15% not charged by passing order Charge Rs. 94,973/- on an amount of Rs.94,973/- has been charged which is
charged on amounting to 10.02.2017 vide order u/s under recovery while balance was not leviable. Position
verified by audit. DA C re co mme n de d t he ca se fo r
amount of (2170812x3.5/12x15%) 221/161/4A. recovery se t t le me n t to the extent of non leviable amount and
Rs.2,170,812/-. Rs.94,973/-. Balance of awaited. Balance Rs. directed the RTO to expedite recovery and report final
Rs. 230,709/- is not leviable. 230,709 /- is not leviable. compliance by 06.12.2019.
04.04.2017 06.11.2019
Assessment order was sent Department to expedite the
through registered post on recovery
expiry of 30 days.
05.11.2019
under process.
@15% not charged by passing order Charge Rs. 1254/- on RTO informed that as against amount pointed out by audit,
charged on amounting to 10.02.2017 order u/s an amount of Rs.1254/- has been charged which is under
recovery while balance was not leviable. Position verified
amount of (28655x3.5/12x15%) 221/161/4A. recovery by audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to
Rs.28,655/-. Rs.1,254/-. Balance of awaited. Balance Rs. 3044 /- the extent of non leviable amount and directed the RTO to
Rs. 3044/- is not leviable. is not leviable. expedite recovery and report final compliance by
04.04.2017 06.11.2019 06.12.2019.
Assessment order was sent Department to expedite the
through registered post on recovery
expiry of 30 days.
05.11.2019
under process.
Assessment 2011 705,005 Contested: 30.03.2017 DAC Directive dated 25.11.2019
order not 105,751 Show cause notice u/s 161/205 A certificate from the RTO has contested. DAC directed the RTO to get it stance
finalized or issued. Taxpayer replied that all commercial importer verified from audit and report final compliance by 06.12.2019
placed in file. the purchases were made from showing specific quantity of
national fertilizer marketing
Loss of revenue imports. Sales be provided

pointed out limited which is imported item for verification in original.
705,005/-. Flood named imported urea so 06.11.2019
surcharge @15% according to SRO# 97(1)/2012 Department to provide the
not charged on dated 12.02.2002 and circular supporting documents
no. 5 of 2002 dated 11.04.2002
amount of
no tax liability u/s 153 is
Rs.705,005/-. applicable on the said purchases.
05.11.2019
41 13443 HAROON
Multan TRADERS
Zone. Assessment
order not
finalized or
placed in file.
Loss of revenue
pointed out at
Rs. 2,080,120/-
and Rs. 2,410,732/-
Flood surcharge 2011 292,190 Flood Surcharge @15% is charged 30.03.2017 DAC Directive dated 25.11.2019
@15% not 2011 350,726 by passing order amounting to RTO informed that as against amount pointed out by audit,
Charge Rs. 85222/- and Rs.
(1947935x3.5/12x15%) Rs.85222/- an amount of Rs.187,517/- has been charged which is
charged and (2388176x3.5/12x15%) 102,295 against 292,192 and
under recovery while balance was not leviable. Position
Rs.102296/- respectively. Balance Rs. 350,726 respectively. verified by audit. DA C re co mme n de d t he ca se fo r
of Rs. 755,398/- is not leviable. Balance (Rs. 206968 + se t t le me n t to the extent of non leviable amount and
04.04.2017 248630/-)= Rs. 455,598 is directed the RTO to expedite recovery and report final
Assessment order was sent not leviable. Recovery of Rs. compliance by 06.12.2019.
through registered post on 187,517 is awaited.
04.04.2017. Recovery 06.11.2019
measures shall be taken after Department to recover the
expiry of 30 days. tax .
05.11.2019
made.

42 13443 AL FAISAL 2011 338,248 Purchase certificate for the 30.03.2017 DAC Directive dated 25.11.2019
Multan AGRO 2011 47825 period 15.03.2011 to RTO informed that as against amount pointed out by audit,
Charge Rs. 119,086/-.
Zone. Traders. 03.06.2011 was obtained from Recovery awaited. Balance an amount of Rs.119,086/- has been charged which is under
recovery while balance was not leviable. Position verified by
the taxpayer. Order u/ s Rs. 266,987/- is not leviable. audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to the
Flood surcharge 161/4A was passed vide DCR 06.11.2019 extent of non leviable amount and directed the RTO to
@15% not no. 1 charging 15 % flood Department to recover the expedite recovery and report final compliance by
charged surcharge at Rs. 105,947/- tax . 06.12.2019.
plus Rs. 13,139 respectively.
Balance of Rs. 266,987/- is
not leviable.
04.04.2017
Assessment order was sent
expiry of 30 days.
05.11.2019
made.
43 13443 SALEEM & CO.
Multan Assessment
Zone. order not
finalized or
placed in file.
Loss of revenue
pointed out at
Rs. 2,595,488/- and
Rs.
3,981,274/-.
@15% not charged by passing order Charge Rs. 131,337/-. RTO informed that as against amount pointed out by audit,
charged amounting to Recovery awaited. Balance an amount of Rs.131,337/- has been charged which is under
(3001995x3.5/12x15%)Rs.13 Rs. 318,962 /- is not leviable. audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to the

1,337/-. Balance of Rs. 06.11.2019 extent of non leviable amount and directed the RTO to
318,962/- is not leviable. Department to recover the tax expedite recovery and report final compliance by
06.12.2019.
04.04.2017
expiry of 30 days.
05.11.2019
made.
44 13443 SHAHID
Multan TRADERS
Zone. Assessment
order not
finalized or
placed in file.
Loss of revenue
pointed out at
Rs. 2,902,067
/- and Rs.
413,348/-.
@15% not 2011 174,749 charged by passing Charge Rs. 167,532/- and RTO informed that as against amount pointed out by audit,
charged on order,DCRNo.4 amounting to Rs. 40,775 respectively. an amount of Rs.208,307/- has been charged which is under
amount of (3829304x3.5/12x15%)Rs.16 Recovery awaited. Balance audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to the
Rs.3,829,304/- 7,532/- Rs. 540,838 /- is not leviable. extent of non leviable amount and directed the RTO to
and And(1164990x3.5/12x15%)R 06.11.2019 expedite recovery and report final compliance by
Rs.1,164,990/- s.40,775/-respectively. Department to recover the tax 06.12.2019.
respectively. Balance of Rs. 540,838/- is
not leviable.
04.04.2017

expiry of 30 days.
05.11.2019
made/
45 13443 DISTRICT 2011 5,962,202 Order u/s.161/205 for the tax 30.03.2017 DAC Directive dated 25.11.2019
Multan OFFICERS year 2011 has already been Charged &Recovery RTO informed that tax demand has been raised
Zone. ROADS passed vide DCR no.16/142 awaited. which is under recovery. DAC directed the RTO to
dated 15.08.2011 creating 06.11.2019 enforce recovery and report final compliance by
demand of Rs. 5,962,202 Department to recover the tax 06.12.2019.
including surcharge of Rs.
790,095/-.
04.04.2017
Demand of Rs.5,962,202/-has
already been recovered.
05.11.2019
made/
2011 1,063,976 Flood surcharge @ 15% has 30.03.2017 DAC Directive dated 25.11.2019
already been charged vide order Charged &Recovery RTO informed that tax demand has been raised
dated 26.01.2012 DCR no. 21/I awaited. which is under recovery. DAC directed the RTO to
creating demand of Rs. 06.11.2019 enforce recovery and report final compliance by
1,063,976/-.
Department to recover the tax 06.12.2019.
05.11.2019
Recovery effort are being made/
2012 3,925,041 Order u/s.161/205 for the tax 30.03.2017 DAC Directive dated 25.11.2019
year 2012 has already been Charged &Recovery RTO informed that tax demand has been raised
passed vide DCRno.I/51 dated awaited. which is under recovery. DAC directed the RTO to
13.07.2012 creating demand 06.11.2019 enforce recovery and report final compliance by
of Rs. 3,925,041/-. Department to recover the tax 06.12.2019.

04.04.2017:
Demand of Rs.3,925,041/-has
already been recovered.
05.11.2019
made/
46 13443 AL KARAM 2011 270986 Flood Surcharge @15% is 30.03.2017 DAC Directive dated 25.11.2019
Multan TRADERS 2011 344865 charged by passing RTO informed that as against amount pointed out by audit,
Charge Rs. 132,899/-.
Zone. 61740 order,DCRNo.6 amounting to an amount of Rs.132,899/- has been charged which is under
Flood surcharge 2011 Recovery awaited. Balance
@15% not (1,806,573x3.5/12x15%)Rs.79,0 recovery while balance was not leviable. Position verified by
Rs. 544,692 /- is not leviable. audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to the
charged 38/-,
06.11.2019 extent of non leviable amount and directed the RTO to
(299,103x3.5/12x15%)Rs.13,08
6/- and (411,600x3.5/12x15%) Department to recover the tax expedite recovery and report final compliance by
06.12.2019.
Rs. 40,775 respectively. Balance
of Rs. 544,692 is not leviable.
04.04.2017
04.04.2017. recovery measures
shall be taken after expiry of 30
days.
05.11.2019
Recovery effort are being made/
47 13443 UmerFarooq&
Multan Company..
Zone. Assessment
order not
finalized or
placed in file.
Loss of revenue
pointed out at
Rs2,544,601/-.
@15% not 2011 188,126 charged by passing Charge Rs. 80474/-. RTO informed that as against amount pointed out by audit,

charged on order,DCRNo.5 amounting to Recovery awaited. Balance an amount of Rs.80,474/- has been charged which is under
amount of Rs. (585226x3.5/12x15%)Rs.256 Rs. 191,386 /- is not leviable. recovery while balance was not leviable. Position verified by
83,734 audit. DA C re co mmen d ed th e ca se f o r se t t le me n t to the
04/- and 06.11.2019 extent of non leviable amount and directed the RTO to
/-and Rs. (1254171x3.5/12x15%) Rs. Department to recover the tax. expedite recovery and report final compliance by
188,126/- 54870 respectively. Balance 06.12.2019.
respectively. of Rs. 191,386 is not leviable.
04.04.2017
04.04.2017. Recovery
expiry of 30 days.
05.11.2019
Recovery is under process
48 14494 Muhammad Sharif 2012 4.862 Contested:

NTN 1552851 Amount of refund mentioned DAC Directive dated 25.11.2019
against the case of Muhammad 06.11.2019 RTO has contested. DAC directed the RTO to get it stance
Sharif actually pertains to Malik Department to prove the verified from audit and report final compliance by 06.12.2019
Faisal support documents.
AzeemProp:MalikEnterprises,94-
Bukhari Colony, Multan having
NTN:552581-7. No refund in the
name of Muhammad Sharif has
been issued. Report in this regard
has also been obtained from PRAL
who verified that the refund was
issued to Malik Faisal
AzeemProp:M/s.Malik Enterprises,
Multan.
05.11.2019

49 14164 Muhammad 2012 Rs Latest Compliance 03.03.2017: 08.03.2017 DAC Directive dated 20.03.2017
SaqibHussain C/o 417,636 Notice u/s.122(5A) of the Income Under process. RTO informed that case is under process.
GHOUSIA Tax 0rdinane,2001 for the tax year 06.11.2019 DAC directed the RTO to expedite proceedings,
AGRO 2012 has been issued on 03.03.2017. department to expedite the recover the amount, get the same verified
PRODUCTS. 05.11.2019 recovery. from audit and report final compliance by
1648259-0 Case is under process. 27.03.2017.
Sanctioned refund DAC Directive dated 25.11.2019
without assessing RTO informed that tax demand has been raised
sales. which is under recovery. DAC directed the RTO to
enforce recovery and report final compliance by
06.12.2019.
(FAHEEMULHAQ KHAN) (SAJIDNAZIR MALIK) (ZAHIDZAMAN) ( ASIA SHEHARYAR)

MEMBER ACCOUNTING CHIEF PAC (DT) CFAO DIRECTOR GENERAL AUDIT
FBR, ISLAMABAD FBR ISLAMABAD Ministry of Finance, ISLAMABAD INLAND REVENUE& CUSTOMS
LAHORE

2013-14 - Multan 25112019

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2013-14 - Multan 25112019

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MINUTES OF DAC MEETING HELD ON 25.11.

2019 AT CRTO, LAHORE- AUDIT REPORT 2013-14

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 1

2 14091 RANAJAVAIDIQBA 2012 Rs 15.12.2016 05.12.2016 DAC Directive dated 19.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 2

4 14417 ABCO 2012 Rs 02.12.2016 05.12.2016 DAC Directive dated 19.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 3

Non levy of tax on unexplained income u/s 111

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 4

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 5

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 6

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 7

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 8

The audit authorities

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 9

TAX YEAR 2011

Tax year 2012

1. The audit authorities

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 10

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 11

9 4.4.4 SahibzadaJavedIqb 2010 Rs 29,392,804

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 12

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 13

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 14

13 13965/04 1.Directors of 2012 19.992 DAC Directive dated 19.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 15

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 16

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 17

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 18

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 19

15 14165/01 AL -HAMD 2009 to Rs Latest Compliance 03.03.2017: 08.0-3.2017:

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 20

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 21

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 22

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 23

Incorrect grant of exemptions

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 24

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 25

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 26

24 13980 2010 27.12.2016 DAC Directive dated 19.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 27

25 13980 KONYA 2008 Rs Contested 27.12.2016 DAC Directive dated 19.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 28

27 13980 DECENT PAPER 2009 Rs 629,635 Contested 27.12.2016

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 29

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 30

29 13980 MAHMOODA 2009 Rs Contested 27.12.2016 DAC Directives dated 14.02.2017

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 31

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 32

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 33

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 34

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 35

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 36

37 14164 MAHMOOD 2012 Rs 27.11.2017 28.11.2017 DAC Directive dated 20.03.2017

38 14164 Muhammad 2012 Rs 27.11.2017 06.11.2019 DAC Directive dated 25.11.2019

39 14165 GHOUSIA 2012 Rs 24.04.2017 06.11.2019 DAC Directive dated 25.11.2019

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 37

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 38

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 39

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 40

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 41

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 42

RTO Multan AR 2013-14 DAC Meeting dated 25-11-2019 43