DAC DIRECTIVES ON THE ACCOUNTS OF REVENUE RECEIPTS/EXPENDITURE

AUDIT REPORT 2014-15 (13.01.2015)

Short payment of income tax due to concealment of income (Rs.134.071 M)
S. #

Para/DP
#
1. 4.4.5
15047/20
Multan
Zone
2. 15047/20
Special
Zone

3. 15047/13
Sahiwal
Zone

Taxpayer Name And NTN

Audit Observations

Shahid Suliman, Jam Enterprises

3683436-0

Short payment of income

tax due to concealment
of income

Sheikhoo Sugar Mills Ltd.

0225964-8

-do-

Madina Jute Mills Ltd.

1505494-2

-do-

Colony Mills Ltd.

2585135-7

-do-

Rana Aqeel Ahmad, Adeel Traders &

Rent A Car
4277480-2

-do-

Tax
Year
2013

Amount
Involved
Rs. 159,020

Departmental
Compliance
Under process

DAC DIRECTIVES
DAC Directive dated 13.01.15
The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

65,771,457

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

8,446,469

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

51,234,624

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2012
2013

1,860,793
2,529,634

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non-recovery of Workers Welfare Fund (Rs.61.583 M)

4.6.1
15050/24
Multan
Zone
1
4. 15050/21
Special
Zone

Iftikhar ahmad, ABC shapper

Bags
2923983-4

2012

12,000

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
Non-realization
of Workers
Welfare Fund

Greens Mills Pvt Ltd

2475486-2

-do-

2013

64166

-do-

Success Industries Pvt Ltd

3251892-7

-do-

2013

23129

-do-

7.

Rehmat Fine & Fine Flour

Mills Pvt Ltd
4222320-2

-do-

2013

24571

-do-

8.

Yasrab Model Cotton & Oil

Mills Pvt Ltd
1540402-1

-do-

2013

629292

-do-

5.

15050/21
Special
Zone
6
.

58,486,144

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

Various cases
AnnexureT

get compliance verified by

audit by 28.02.2015.

9.

Al-Khair Sweets And General

Store
0128705-2

-do-

2012
2013

18451
18725

-do-

10.

Atta Chemical Pvt Ltd

2727271-7

-do-

2013

23187

-do-

11

Khawaja Fareed Cotton

Ginning & Pressing
0133370

-do-

2013

6937177

-do-

12.

Shani Food Industries Pvt Ltd

1435896

-do-

2013

18804

-do-

13.

Ghousia Agro Product

1648259-0

-do-

2012

40666

-do-

14.

National Cotton Factory

1322992-3

-do-

2013

966913

-do-

15.

Ghousia Ghee Ind. Pvt Ltd

1871596-6

-do-

2013

156430

-do-

16.

Shahsons Pakistan Pvt Ltd

-do-

2013

56099

-do-

17.

Realiance Weaving Mills Ltd

0133480-8

-do-

2013

9900562

-do-

18.

Ahmad Hassan Textile Mills

Ltd
0100978-8

-do-

2013

3645189

-do-

19.

Abdullah Textile Mills Pvt Ltd

232207-7

-do-

2013

411477

-do-

20.

AAA Doublers Pvt Ltd

2124344-1

-do-

2013

6087

-do-

21.

Shujabad Weaving Mills Ltd

2700524-7

-do-

2013

5355206

-do-

22.

Asjad Textiles Pvt Ltd

0663239-4

-do-

2013

24692

-do-

23.

Pak Gases Pvt Ltd

1747871-5

-do-

2012
2013

23287
236790

-do-

24.

Spin Well Fibers Pvt Ltd

3706862-8

-do-

2013

308486

-do-

25.

Abco Technical Pvt Ltd

1560533-7

-do-

2013

530805

-do-

26.

Ahmad Industries Pvt Ltd

3224780-0

-do-

2013

63929

-do-

27.

Success Industries Pvt Ltd

3251892-7

-do-

2012
2013

75297
23129

-do-

28.

Ghousia Agro Product

1648259-0

-do-

2013

33522

-do-

29.

Al-Khair Sweets
0128705-2

-do-

2012
2013

18451
18725

-do-

30.

Bilz Pvt Ltd

2172891-7

-do-

2013

638882

-do-

31.

General Cane Industries Pvt Ltd

3037512-6

-do-

2012
2013

6694
8606

-do-

32.

Mahmud Agro Industries Pvt

Ltd
0133392-5

-do-

2013

203587

-do-

33.

Hoor Oil Industries Pvt Ltd

1756058-6

-do-

2013

1794733

-do-

34.

Rab Nawaz Industries Pvt Ltd

1313713-1

-do-

2013

235195

-do-

35.

Jullunder Pvt Ltd

0455637-2

-do-

2013

412316

-do-

36.

Adams Milk Food, Sahiwal

0786018-8

-do-

2013

1247125

-do-

37.

Batala Kissan, Sahiwal

1901800-2

-do-

2012
2013

12651
15823

-do-

38.

Sheikhoo Sugar Mills Ltd

0225964-8

-do-

2011
2012
2013

584454
1248841
4404256

-do-

39.

Crystal Feed Industry

1017310-2

-do-

Khawaja Feeds Pvt Ltd

2937356-5

-do-

49509
160625
60396
24918
1517569

-do-

40.

2013
2012
2011
2010
2013

-do-

41.

Madina Jute Mills Ltd

1505494-2

-do-

2010
2011
2013

324543
405965
717161

-do-

42.

Colony Mills Ltd

2585135-7

-do-

2013

5940180

-do-

43.

Khawaja Mineral Industries Pvt

Ltd
3069220-2

-do-

2013

43394

-do-

44.

Qadir Ghee Ind Pvt Ltd

3032068-2

-do-

2013

71869

-do-

45.

Fatima Sugar Mills Ltd

0100967-2

-do-

2013

5417157

-do-

46.

Thal Industries Corp Ltd

0225971-7

-do-

2013

3286452

-do-

WWF Various cases

AnnexureN

-do-

Hi Tech Edible Oil Mills Pvt

Ltd Sahiwal
2459120-3

-do-

47.

48.

4.6.1
15050/17
Sahiwal
Zone
43

3,085,267

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

1573223

49.

Shoaib Salman Textile Mill,

Sahiwal
2904812-5
M.A. Foods Industries Pvt Ltd,
Sahiwal
2904812-5
Imtiaz Textile Mills
Chichawatni
1744956
Fazal Industries, Pakpattan
3380353-6
Sohni Dharti International,
Sahiwal
2131718-6
Al Fazal Oil Mills, Sahiwal
3393983-7
Anmol Food Industries,
Sahiwal
1728512-7
Afzal And Brothers, Sahiwal
2324251-5
Muhammad Rafiq Mughal
0718015-2

50.

51.

52.
53.

54.
55.

56.
57.

-do-

2012
2013

174023
252792

-do-

2013

136351

-do-

2011
2012
2013
2013

93789
256108
336463
27409

-do-

2012
2013

22744
100700

-do-

2013

20500

-do-

2013

19089

-do-

2013

12957

-do-

2013

59119

-do-

Non realization of income tax due to concealment of sales (Rs.4.390 M)

58

4.4.5
15051/13
Multan
Zone

Rana Aqeel Ahmad, Adeel

Traders & Rent A Car
4277480-2

Non realization
of income tax
due to
concealment of
sales

2012
2013

1,860,793
2,529,634

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015. DAC
Directive dated 13.01.15
The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non realization of income tax from BKOs (Rs.5.760 M)

15052/15
Sahiwal
Zone
59
60
61
62
63
64
65
66
67
68

Various cases
AnnexureL

Non realization
of income tax
from BKOs

5,760,000

Al Madni Br
0459433
Shehzad Bricks
2149480
Sakhawat And Co
2494681
New Ittefaq Bricks
2678513
Arshad Bricks
2755552
Baba Farid Bricks
2756083
Zafar Ikram Bha
2759782
Salmankhel Bricks
2799091
Ittefaq Bricks
2991953
Usman Nasir Bha
3033426

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Habibullah Khan
3180163
Haji Sial Khan
3181770
Jaddah Bricks
3385588
Rana Bricks
3395623
Dayyar E Maa
3397867
Zikriya Bricks
3398202
Khan Bhatta
3414190
Afzal Khan Bricks
3414202
Al-Madina Bricks
3417285
Itfaq Bricks Con
3541635

69
70
71
72
73
74
75
76
77
78

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

-do-

2013

288,000

Short Levy of tax due to incorrect apportionment of expenses between normal and presumptive income (Rs. 7.608M)
5.2.1
15053/29
Special
Zone

Various cases
AnnexureX

Short Levy of
tax due to
incorrect
apportionment
of expenses
between normal
and presumptive
income

1,251,433

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

79

80
81

15053/14
Sahiwal
Zone

82

Shah Shamas Cotton Industries

PVT
0133527
M.A.Foods Ind PVT LTD
2904812
Various cases
AnnexureK

-do-

2013

851055

-do-

2013

400378

Ajwa Industries Sahiwal

2232574-3

-do-

-do-

6,356,407

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2012
2013

4664260
1692147

Non payment of income tax on purchase of locally produced edible oil (Rs. 2.259M)
83

4.4.16
15054/27
Special
Zone

Qadir ghee Ind (pvt) ltd

3032068-2

Non payment of
income tax on
purchase of
locally produced
edible oil

2013

2,258,864

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Irregular sanction of income tax refund (Rs. .237M)

4.5.1
15055/19
Multan
Zone
84

Various cases
AnnexureR

Israr Ahmad Prop: Israr Ahmad

Timber Commission Agent,
Multan
4128922-6

Irregular
sanction of
income tax
refund
-do-

237,912

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2012

194042

85

Abdul Hameed, Adnan Ice

-doFactory Jampur
1384306-7
In-admissible sanction of income tax refund (Rs. 1.268M)

2012

43870

86

2012

1,141,087

87

4.5.1
15056/15
Multan
Zone
15056/22
Multan
Zone

Muhammad Zaki Contractor

Prop: Muhammad Zaki Ahmad
Contractor
1900259-9
Iftikhar ahmad, ABC shapper
Bags
2923983-4

In-admissible
sanction of
income tax
refund
Irregular
sanction of
income tax
refund

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

126,718

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non-realization of income tax on taxable income (Rs. 1.158M)

4.4.12
Qadir ghee Ind (pvt) ltd
Non-realization 2013 1,158,010
-do15057/30 3032068-2
of income tax on
Special
taxable income
Zone
Loss of revenue due to non-finalization of proceedings u/s 161/205 of the income tax ordincane, 2001 (Rs .439M)

DAC Directive dated 13.01.15

The DAC directed the RTO to

90

DAC Directive dated 13.01.15

The DAC directed the RTO to

89

91

4.7.4
15058/19
Sahiwal
Zone

Qamar Tanning Company

Arifwala Road Sahiwal
045634-8

15058/20
Sahiwal

AJS Textile Mills, Sahiwal

3548095-5

Loss of revenue
due to nonfinalization of
proceedings u/s
161/205 of the
income tax
ordincane, 2001
-do-

2013

331,193

-do-

get compliance verified by

audit by 28.02.2015.

get compliance verified by

audit by 28.02.2015.

2013

107,556

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

Zone

get compliance verified by

audit by 28.02.2015.

Non-realization of minimum tax (Rs 42.640M)

4.4.1
15059/16
Multan
Zone
92

4.4.1
15059/22
Special
Zone
93
94
95
96

4.4.1
15059/1
0
Sahiwal
Zone

Various cases
AnnexureN

Non-realization
of minimum tax

Subhan Cotton Industries

2964089-9

-do-

Various cases
AnnexureU

-do-

Toyota Multan Motors Pvt Ltd

2541010-5
Jullunder Pvt Ltd
0455637-2
Spin Well Fibers Pvt Ltd
3706862-8
Hoor Oil Industries Pvt Ltd
1756058-6

-do-

Various cases
AnnexureJ

-do-

940,273

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2012
2013

803984
136288
23,080,894

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

-do-

2012
2013
2013

7345658
6335591
4464060

-do-

2012

610522

-do-

2013

4325063

18,618,695

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

97

Pinco Distributors Fateh Sher

-do2012
Road Sahiwal
2764672-6
98
Bismillah Agencies, Shop # 19
-do2011
Block-H Vehari
2012
3816154-7
2013
99
Muhammad Rafiq Mughal
-do2012
0718015-2
100
Hi-Tech Edible Oil Mills
-do2013
2459120-3
Non-realization of income tax due to excess claim of expenses (Rs. .929M)
4.4.5
15060/17
Multan
Zone
101

Various cases
AnnexureP

Abdul Sattar Ali Cone Dying

2668065-3
Iftikhar Ahmad ABC Shappere
Bags
2923983-4

102

2086619

534151
707297
393572
61362
14835693

Non-realization
of income tax
due to excess
claim of
expenses
-do-

929,407

2012

753757

-do-

2013

175650

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non-realization of income tax due to concealment of sales (Rs 222.966M)

4.4.5
15106/19

Various cases
AnnexureR

Non-realization
of income tax

208,639,760

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

Special
Zone

103

104
105

106

107
108
109
110
111
112
113
114
115

4.4.5
15106/12
Sahiwal

Rab Nawaz Industries Pvt Ltd

1313713-1
Mahmud Agro Industries Pvt
Ltd
0133392
Hoor Oil Industries Pvt Ltd
1756058-6
Khawaja Mineral Industries Pvt
Ltd
306920-2
The Thal Industries Corporation
Ltd
0225971
Fatima Sugar Mills Ltd
0100967
Yaqub Soap Factory
2556255-0
Ghousia Ghee Ind Pvt Ltd
10871596-6
Spin Well Fibres Pvt Ltd
3706862-8
Abco Technical Pvt Ltd
1560533-7
Reliance Commodities Pvt Ltd
1334812-4
Qadir Ghee Ind Pvt Ltd
3032068-2
M/s S.M. Bashir Agencies,
Sahiwal
3040772-9

due to
concealment of
sales
-do-

audit by 28.02.2015.

2013

240582

-do-

2013

1576797

-do-

2013

11862215

-do-

2013

122955

-do-

2013

27546245

-do-

2013

1010564

-do-

2013

116283

-do-

2013

2250698

-do-

2013

51418328

-do-do-

2012
2013
2013

55734
102771
111679440

-do-

2013

657150

-do-

2011
2012

14,307,053
18,765

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Zone
Non-realization of Withholding income tax (Rs. 23.019M)
4.7.4
15107/23
Special
Zone
116
117

118

119

Various cases
AnnexureV

Non-realization
of Withholding
income tax

23,018,709

22613595

4.5.1
15108/23
Multan
Zone
15108/25
Multan
Zone

109,503

Mr. Khalid Hussain Prop. M/s

Plastic Maker, Multan
2181831-2

Excess issuance
of income tax
refund against
final tax
-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Yousaf Oil Mills Pvt Ltd

-do2013
3901049-0
Civic Tobacco Company Pvt
-do2013
Ltd
1448515-0
Excess issuance of income tax refund against final tax (Rs. .116M)
M/s ST International, Multan
2914172-9

-do-

2013

405114

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.
2013

6,303

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non-transfer of WWF deductions in proper head of accounts G-06304-WWF (Rs. .18.421M)

15109/24
Special
Zone

Various cases
AnnexureW

Non-transfer of
WWF
deductions in
proper head of
accounts G06304-WWF

18,421,193

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Loss of revenue due to non-finalization of proceedings u/s 122C of the Income Tax Ordinance, 2001 (Rs .770M)
120

121

15110/18
Sahiwal
Zone

Mr Hussain Ahmad
4228189-0

Loss of revenue 2009 770,297

due to nonto
finalization of
2013
proceedings u/s
122C of the
Income Tax
Ordinance, 2001
Short payment of income tax due to irregular refund adjustment (Rs. 2.949M)

4.5.1
15111/26
Special
Zone

Madina Jute Mills Ltd. Multan

1505494-2

Short payment
of income tax
due to irregular
refund
adjustment

2012

2,949,111

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.

Non-realization of income tax due to concealment of sales(Rs. 16.767)

122

4.4.5
15112/11
Sahiwal
Zone

M/s Al-Farid Traders,

Karhkhanna Road, Pakkpatan
3416677-7

Non-realization
of income tax
due to
concealment of
sales

2013

16,766,650

-do-

DAC Directive dated 13.01.15

The DAC directed the RTO to

get compliance verified by

audit by 28.02.2015.