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MINUTES OF DAC MEETING OF AUDIT REPORT 2016-17 HELD ON 20.12.

2017 AT LAHORE IN RESPECT OF W


S. No. Para#/D Name of the Taxpayer Unit Issue Tax Amount Compliance by the department
P# with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6
24 5.4.22/16 Xen Provincial Highway (M Garh) Tax Collecting Authorities 2016 26.636 04.12.2017
420 M.Garh. failed to take adequate After rectification, an amount
WHT measures for recovery of of Rs.1.140(M) is outstanding.
outstanding Government dues Rs.0.210(M) has already been paid on
which resulted into non 12.06.2017. Balance outstanding
recovery of income tax demand is Rs.0.930(M). Notice u/s.140
arrears of Rs.26.636(M). issued to the Manager NBP M.Garh.
26 5.4.22/16 Mirza Sarwar Ahmad (Layyah) Tax Collecting Authorities 2014 2.470 08.12.2017
420 Baig, Saad Traders, failed to take adequate 2015 2.740 The CIR(appeal), Multan
WHT Layyah/138190-5 measures for recovery of vide AO No. 819 & 820 dated: 16-11-
outstanding Government dues 2016 has annulled the order.
which resulted into non
recovery of income tax
arrears of Rs.5.210(M).

31 5.4.22/16 Al-Sagheer Flour Mills, (Layyah) Tax Collecting Authorities 2014 3.446 The taxpayer’s appeal is pending
420 Karor./4112255 failed to take adequate before the CIR(Appeal), Multan.
WHT measures for recovery of Reminder issued to the taxpayer but no
outstanding Government dues payment has been made. Copy
which resulted into non enclosed. 08.12.2017
recovery of income tax CIR(A)
arrears of Rs.3.446(M). annulled the case vide A.O # 11 dated
11.05.2017. Case was refixed for
15.12.2017.
33 5.4.22/16 M.SaddiqueProp:HajiM.S (Layyah) Tax Collecting Authorities 2013 3.454 08.12.2017
420 addique Cotton failed to take adequate 2014 2.879 The CIR(Appeal), Multan
WHT Layyah./131365 measures for recovery of 2015 0.218 vide AO No. 137 & 134 dated: 09-11-
outstanding Government dues 2016 1.668 2016 has annulled the orders for tax
which resulted into non year 2013 & 2014.The CIR(appeal),
recovery of income tax Multan vide AO No. 135 & 136 dated:
arrears of Rs.8.219(M). 09-11-2016 has annulled the orders for
tax year 2015.
The department filed 2nd Appeal
before the Appellate Tribunal.

23 5.4.22/16 Xen Building M.Garh. (M Garh) Tax Collecting Authorities 2016 4.589 Amounting to Rs. 1.139 has been
420 WHT failed to take adequate recovered. Copy enclosed. Rs. 3.450 is
measures for recovery of outstanding against the withholding
outstanding Government dues agent Notices u/s. 140 have been
which resulted into non issued to the Manager NBP, M.Garh
recovery of income tax 04.12.2017.
arrears of Rs.4.589(M).
After rectification an amount of
Rs.1,717,375/- is outstanding. Notice
u/s.140 issued to NBP M.Garsh. XEN
Building Division M.Garh has
promised to pay Rs.1,000,000/- during
this month.
27 5.4.22/16 D.O.BuildingLayyah. (Layyah) Tax Collecting Authorities 2015 2.211 08.12.2017
420 WHT failed to take adequate 2016 3.69 Notice U/s 140 has been
measures for recovery of issued to the Manager NBP and District
outstanding Government dues Accounts Officer, Layyah on 15-11-
which resulted into non 2016. Reminder was issued to the
recovery of income tax withholding agent and copy submitted
arrears of Rs.5.901(M). to the DCO, Layyah but no recovery
made so far.

28 5.4.22/16 D.O.Road,Layyah. (Layyah) Tax Collecting Authorities 2016 2.134 08.12.2017


420 WHT failed to take adequate Notice U/s 140 has been
measures for recovery of issued to the Manager NBP Layyah on
outstanding Government dues 15-11-2016. Copy enclosed. Reminder
which resulted into non was issued to the withholding agent
recovery of income tax and copy submitted to the DCO,
arrears of Rs.2.134(M). Layyah but no recovery made so far.
29 5.4.22/16 Ex. En Canal, Layyah. (Layyah) Tax Collecting Authorities 2015 3.367 08.12.2017
420 WHT failed to take adequate 2016 0.455 Reminder was issued to the
measures for recovery of withholding agent and copy submitted
outstanding Government dues to the DCO, Layyah for information.
which resulted into non No recovery has been made so far. Rs.
recovery of income tax 0.162 M recovered on 17.11.2017.
arrears of Rs.3.822(M). Copy enclosed.

30 5.4.22/16 E.D.O. Health, Layyah. (Layyah) Tax Collecting Authorities 2015 1.138 08.12.2017
420 WHT failed to take adequate An amount of Rs. 4,320/- has
measures for recovery of been recovered during jan-2017.
outstanding Government dues Reminder was issued to the
which resulted into non withholding agent but no recovery
recovery of income tax made.
arrears of Rs.1.138(M).
32 5.4.22/16 Ahmad Farooq (Layyah) Tax Collecting Authorities 2014 1.892 08.12.2017
420 WHT Prop:Hasan Khan Oil failed to take adequate Order has been annulled by
Mills, Rafiqabad/2195627- measures for recovery of the CIR (Appeal), Multan vide AO No.
8 outstanding Government dues 448 dated: 05-12-2016. Issue notice for
which resulted into non 15.12.2017
recovery of income tax
arrears of Rs.1.892(M).

25 5.4.22/16 The Tehsil Municipal (Layyah) Tax Collecting Authorities 2014 0.936 The demand has been stayed by the
420 WHT Officer, Layyah. failed to take adequate 2016 0.22 Honourable High Court. The
measures for recovery of departmental legal advisor vide his
outstanding Government dues letter dated: 23-12-2016 has informed
which resulted into non last date of hearing 11-11-2016 and
recovery of income tax status adjourned date-in-office.
arrears of Rs.1.206(M).
Tax demand of Rs. 0.220 (wrongly
mentioned as 0.270) has been
recovered on 16-11-2016. Relevant
copies are enclosed.
08.12.2017

The demand has been stayed by the


Honorable High Court. Demand of Rs.
0.220 has been recovered on
16.11.2016 for the tax year 2016.
21 5.4.22/16 HumayyonNisarProp:Kha (M Garh) Tax Collecting Authorities 2014 0.492 Amounting to Rs. 0.492 has been
420 WHT n Brothers Pepsi Cola failed to take adequate 2015 1.054 recovered for tax year 2014 and
Dealer. measures for recovery of amounting to Rs. 0.599 has been
outstanding Government dues recovered for tax year 2015.
which resulted into non An amount of Rs. 0.455 is
recovery of income tax outstanding for tax year 2015. Notice
arrears of Rs.1.546(M). u/s. 140 has been issued to the
Manager, NBP, KotAddu and The
Manager UBL KotAddu. Copies
enclosed.
20 5.4.22/16 The XEN Kot Addu (M Garh) Tax Collecting Authorities 2009 2.763 Out of Rs. 2.763 an amount of Rs.
420 WHT Cannal Division KotAddu. failed to take adequate 1.141 has been recovered. An amount
measures for recovery of of Rs. 1.622 is outstanding. Notices
outstanding Government dues u/s. 140 have been issued to the
which resulted into non- Manager, NBP and Bank of Punjab,
recovery of income tax Kot Addu Copies enclosed.
arrears of Rs.2.763(M). 04.12.2017.
Amount of Rs.2.821(M) has been
recovered.

72 5.7.10/16 Deen Brothers/1482408 (MN02) Taxpayer failed to collect 2014 8.774 Tax year 2014
421 advance tax U/s.236H at the 2015 8.710 Order u/s 161/205 has been
WHT specified rate which resulted passed creating a demand of Rs.
into loss of raevenue of 209,894/- and Rs. 144,399/-.
Rs.17.484(M). Tax year
2015
Order u/s 161/205 has been passed
creating a demand of Rs. 133,098/- and
Rs. 253,820 /-.
Case already finalized.
Copies are enclosed.
73 5.7.10/16 JavedAkhtar/1157408-4 (MN02) Taxpayer failed to collect 2014 2.204 Order u/s.161/205 for the tax year 2014
421 advance tax U/s.236H at the 2015 1.085 and 2015 has been passed on
WHT specified rate which resulted 26.03.2015 creating demand of
into loss of raevenue of Rs.2.404(M) for tax year 2014 and
Rs.3.286(M). Rs.0.511 for tax year 2015.Copy
enclosed.

74 5.7.10/16 Muhammad (MN02) Taxpayer failed to collect 2014 0.262 Show cause notice u/s.161/205 for tax
421 Hussain/1498376-1 advance tax U/s.236H at the 2015 0.453 year 2014 and 2015 has been issued .
WHT specified rate which resulted Copies are enclosed.
into loss of revenue of
Rs.0.715(M).

75 5.7.10/16 TahirRehmanNaqvi/04533 (MN02) Taxpayer failed to collect 2014 8.423 Order u/s.161/205 for tax year 2014
421 60 advance tax U/s.236H at the 2015 10.615 and 2015 has been passed creating
WHT specified rate which resulted demand of Rs.1.050(M) and
into loss of revenue of Rs.0.585(M) respectively. Copies of
Rs.19.038(M). orders are enclosed.

76 5.7.10/16 Honda Palace (MN01) Taxpayer failed to collect 2014 1.026 Show cause notice u/s.161/205 for the
421 Khanewal/1386449-1 advance tax U/s.236H at the 2015 0.988 tax year 2014 and 2015 has been
WHT specified rate which resulted issued. Copies are enclosed.
into loss of revenue of
Rs.2.014(M).
77 5.7.10/16 Master & Sons/3176340-5 (MN02) Taxpayer failed to collect 2014 0.923 Notice u/s.161/205 for the tax year
421 advance tax U/s.236H at the 2015 1.454 2014 and 2015 has been issued. Copies
WHT specified rate which resulted are enclosed.
into loss of revenue of
Rs.2.377(M).

84 5.7.10/16 Advance (MN01) Taxpayer failed to collect 2014 0.129 Contested that this is the case of
421 Agrotech/1339427-4 advance tax U/s.236H at the 2015 Manufacturer and sales are made to the
WHT specified rate which resulted Wholesalers and not to retailers before
into loss of revenue of the amendment in relevant section
Rs.0.129(M). 236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue.

78 5.7.10/16 Ramzan Traders/3052125- (MN02) Taxpayer failed to collect 2014 0.564 Notice u/s.161/205 for the tax year
421 WHT 4 advance tax U/s.236H at the 2015 1.329 2014 and 2015 has been issued. Copies
specified rate which resulted are enclosed.
into loss of revenue of
Rs.1.893(M).

79 5.7.10/16 Muhammad (MN01) Taxpayer failed to collect 2014 0.186 Show cause notice u/s.161/205 for the
421 WHT AfzalSiddique/0133992-3 advance tax U/s.236H at the 2015 0.364 tax year 2015 has been issued. Copy
specified rate which resulted enclosed.
into loss of revenue of
Rs.0.550(M).
81 5.7.10/16 Agri Force (DG Taxpayer failed to collect 2014 0.349 Notices u/s 161 (1A) have been issued
421 WHT Chemical/1689341-7 Khan) advance tax U/s.236H at the 2015 0.627 to the taxpayer for 04-02- 2017 for
specified rate which resulted levy of advance tax u/s 236H as
into loss of revenue of proposed. (copies enclosed)
Rs.0.976(M). 24-04-
2017
Contested that this is the case of
Manufacturer and sales are made to the
Wholesalers and not to retailers before
the amendment in relevant section
236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue.

83 5.7.10/16 Economy (DG Taxpayer failed to collect 2014 0.648 24-04-2017


421 WHT Pesticides/2921159-3 Khan) advance tax U/s.236H at the 2015 Contested that this is the case
specified rate which resulted of Manufacturer and sales are made to
into loss of revenue of the Wholesalers and not to retailers
Rs.0.648(M). before the amendment in relevant
section 236H and no advance tax is
collectable by the taxpayer, hence, no
loss of revenue.

85 5.7.10/16 Solex Agro Industries. (MN01) Taxpayer failed to collect 2014 0.273 Under process
421 WHT advance tax U/s.236H at the 2015
specified rate which resulted
into loss of revenue of
Rs.0.273(M).
86 5.7.10/16 New Agri Care/1353584-6 (MN01) Taxpayer failed to collect 2014 0.024 Show cause notice u/s.161(1-A)for the
421 WHT advance tax U/s.236H at the 2015 tax year 2015 has been issued. Copy
specified rate which resulted enclosed.
into loss of revenue of
Rs.0.024(M).

87 5.7.10/16 Exin Chemical (MN01) Taxpayer failed to collect 2014 1.735 Contested that this is the case of
421 WHT Corp/1133874-1 advance tax U/s.236H at the 2015 Manufacturer and sales are made to the
specified rate which resulted Wholesalers and not to retailers before
into loss of revenue of the amendment in relevant section
Rs.1.735(M). 236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue.

80 5.7.10/16 Wellwisher Agro (MN01) Taxpayer failed to collect 2014 0.318 Show cause notice u/s.161(1-A)for the
421WHT Chemicals/2977477 advance tax U/s.236H at the 2015 0.157 tax year 2014 and 2015 has been
specified rate which resulted issued. Copy enclosed.
into loss of revenue of
Rs.0.475(M).

82 5.7.10/16 S.M.Nazir&Co./1553249 (MN01) Taxpayer failed to collect 2014 0.358 24-04-2017


421WHT advance tax U/s.236H at the 2015 0.545 Contested that this is the case of
specified rate which resulted Manufacturer and sales are made to the
into loss of revenue of Wholesalers and not to retailers before
Rs.0.903(M). the amendment in relevant section
236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue.
67 5.7.10/16 Total Care Pesticides Multan Taxpayer failed to collect the 2015 0.199 Case is under process
683 Industrial Estaate, Zone. advance tax at the specified
Multan./1331943-4 ate U/s.236H which resulted
into loss of Rs.0.199(M).

68 5.7.10/16 Nice International Crop Multan Taxpayer failed to collect the 2014 0.052 Case is under process
683 Excellence MehmoodKot, Zone. advance tax at the specified 2015 0.103
Bosan Road Multan. / ate U/s.236H which resulted
1244861-3 into loss of Rs.0.155(M).

41 5.7.5/164 Shalimar PVC Pipe Multan Taxpayer failed to deduct or 2014 0.134 Notice u/s 161/205 for the tax years
19 Factory/3060163 Zone. deposit the tax withheld at 2015 2014 & 2015 have been issued for
prescribed rates and also compliance by 30.01.2017
failed to submit withholding 20.03.2017:
statements as required under Order
the law which resulted into u/s.161/205 for the tax years 2014 and
non realization of withheld 2015 has been passed vide DCR
tax of Rs.0.134(M). No.105 & 106 0n 03.03.2017 creating
demand of Rs.65,273/- and Rs.68,945/-
respectively.
36 5.7.5/164 Khalil-ur- (MN02) Taxpayer failed to deduct or 2014 1.293 Show cause notice 161(1A) read with
19 WHT Rehman/3630272938963 deposit the tax withheld at 2015 section 182 & 205 for tax year 2014 to
prescribed rates and also 2016 2016 has been issued for compliance
failed to submit withholding by 22.12.2017.
statements as required under
the law which resulted into
non-realization of withheld
tax of Rs.1.293(M).

37 5.7.5/164 Muhammad Zafar Iqbal (Layyah) Taxpayer failed to deduct or 2013 9.401 03.03.2017
19 WHT Layyah/ 3799110-8 deposit the tax withheld at The learned CIR(A) Multan
prescribed rates and also vide AO no. 1014 dated 23.08.2016 has
failed to submit withholding annulled the order. Case was re-fixed
statements as required under and AR intimated that Withholding
the law which resulted into Agent is in 2nd Appeal against the
non realization of withheld order of CIR(A). the concerned officer
tax of Rs.9.401(M). solicited instructions from the CIR
Withholding zone RTO Multan vide
letter No. 264 dated 28.02.2017.
08.12.2017
Show cause
notice u/s 161 has been issued.
Taxpayer filed complaint before FTO
against the audit observation.
Recommendations/findings have been
received in favor of the department
from FTO.
38 5.7.5/164 Adnan Zafar C/o Hassan ( MN01) Taxpayer failed to deduct or 2013 40.537 Show cause notice us/161(1-A)for the
19 WHT Brothers/0102747-6 deposit the tax withheld at 2014 tax years 2013 to 2015 has been issued.
prescribed rates and also 2015 Copy enclosed.
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld
tax of Rs.40.537(M).

39 5.7.5/164 Mazhar Abbas/1153000 (MN02) Taxpayer failed to deduct or 2014 1.275 Under process
19 WHT deposit the tax withheld at 2015
prescribed rates and also
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld
tax of Rs.1.275(M).

43 5.7.5/164 Muhammad (MN01) Taxpayer failed to deduct or 2014 4.262 Show cause notice U/s.161(1-A) for
19 WHT AfzalSiddique/0133992 deposit the tax withheld at 2015 the tax year 2014 has been issued.
prescribed rates and also Copy enclosed.
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld
tax of Rs.4.262(M).
40 5.7.5/164 Faisal Traders/3539813 (MN01) Taxpayer failed to deduct or 2013 26.686 Show cause notice U/s.161(1-A) for
19 WHT deposit the tax withheld at 2014 the tax year 2013 and 2014 has been
prescribed rates and also issued. Copy enclosed.
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld
tax of Rs.26.686(M).

42 5.7.5/164 Muhammad (MN01) Taxpayer failed to deduct or 2014 0.163 Show cause notice U/s.161(1-A) for
19 WHT Tariq/0945039 deposit the tax withheld at 2015 the tax year 2014 and 2015 has been
prescribed rates and also issued. Copy enclosed.
failed to submit withholding
statements as required under
the law which resulted into
non realization of withheld
tax of Rs.0.163(M).
44 5.7.5/164 Muhammad Zafar Iqba l (Layyah) Taxpayer deducted the July,14 to 0.98 Latest compliance:
24 WHT Layyah/ 3799110-8 withholding tax at lower rates June,15. Notice u/s.161(1)for the tax
i.e.@1% instead of 3.5% or year 2015 has been issued. Copy
4% on purchases of Fruit & enclosed. 03.03.2017:
Vegetable Juices supplied by Taxpayer
Century Chemicals(Pvt).Tax contended the rate of tax under clause
Authorities failed to recover (a) of sub section (1) of section 153
the differential amount of tax from distributor who fulfill the
which resulted into loss of condition laid down under clause (d) of
Rs.0.980(M). sub section 7 of section 148 is 1% of
the gross amount of payments. The
0fficer concerned sought instructions
from the CIR Withholding Zone, RTO
Multan vide letter No.265 dated
28.02.2017.
08.12.2017
The taxpayer filed a complaint
before the Honourable FTO against the
observation raised by the team of Audit
& Revenue Receipt, Lahore.
Recommendation/findings of the FTO
has been received in favour of
department.
45 5.7.5/164 Adnan Zafar C/o Hassan (MN01) Taxpayer deducted the Jan,13 to 0.852 Under process
24 WHT Brothers/0102747-6 withholding tax at lower rates July,15.
i.e.@1% instead of 3.5% or
4% on purchases of Fruit &
Vegetable Juices supplied by
Century Chemicals(Pvt).Tax
Authorities failed to recover
the differential amount of tax
which resulted into loss of
Rs.0.852(M).

46 5.7.5/164 Ashiq Ali (MN01) Taxpayer deducted the July,12 to 4.8 Under process
24 WHT Chaudry/0837990-4 withholding tax at lower rates June,15
i.e.@1% instead of 3.5% or
4% on purchases of Fruit &
Vegetable Juices supplied by
Century Chemicals(Pvt).Tax
Authorities failed to recover
the differential amount of tax
which resulted into loss of
Rs.4.800(M).
AHORE IN RESPECT OF WHT ZONE, RTO MULTAN
Audit Remarks DAC Directives

7 8
The department reported recovery DAC Directives Dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that after
verification, it has been observed rectification order u/s 221 tax
that the payments are not correlated demand has been raised at
with the Audit Observation and Rs.1.140 million. DAC directed
some of them are prior to the Orders the RTO to get its stance verified
passed by Assessing Officers which from audit and provide copy of
seems to be irrelevant. In this regard order as well as evidence of tax
it is requested that CPRs correlated already deducted to audit and
with the assessment report final compliance by
orders/observation may please be 15.01.2018.
provided.
The department reported recovery DAC Directives dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.

The department reported recovery DAC Directives dated


in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.
The department reported recovery DAC Directives dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that the case
verification, it has been observed is subjudice before ATIR since
that the payments are not correlated May,2017. DAC directed the RTO
with the Audit Observation and to pursue the case for early
some of them are prior to the Orders disposal.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.

The department reported recovery DAC Directives Dated


in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that after
verification, it has been observed rectification order u/s 221 tax
that the payments are not correlated demand has been raised at
with the Audit Observation and Rs.1,717,375/. DAC directed the
some of them are prior to the Orders RTO to get its stance verified from
passed by Assessing Officers which audit and provide copy of order as
seems to be irrelevant. In this regard well as evidence of tax already
it is requested that CPRs correlated deducted to audit and report final
with the assessment compliance by 15.01.2018.
orders/observation may please be
provided.
The department reported recovery DAC Directives dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.

The department reported recovery DAC Directives dated


in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.
The department reported recovery DAC Directives dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.

The department reported recovery DAC Directives dated


in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax
verification, it has been observed demand is under recovery. DAC
that the payments are not correlated directed the RTO to enforce
with the Audit Observation and recovery and report final
some of them are prior to the Orders compliance by 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-elated
with the assessment
orders/observation may please be
provided.
The department reported recovery DAC Directives dated
in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed that tax demand
verification, it has been observed is under recovery. DAC directed
that the payments are not correlated the RTO to enforce recovery and
with the Audit Observation and report final compliance by
some of them are prior to the Orders 15.12.2017.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs co-related
with the assessment
orders/observation may please be
provided.

The department reported recovery DAC Directives Dated


in certain cases and produced CPRs. 20.12.2017
On scrutiny of CPRs provided for RTO informed thatrecovery
verification, it has been observed of tax demand has been stayed by
that the payments are not correlated LHC Multan Bench. DAC directed
with the Audit Observation and the RTO to pursue the case for
some of them are prior to the Orders early disposal.
passed by Assessing Officers which
seems to be irrelevant. In this regard
it is requested that CPRs correlated
with the assessment
orders/observation may please be
provided.
06.12.2017

RTO informed
that stay has been granted by the
Honorable Lahore High Court
Lahore.
The department reported recovery DAC Directives Dated
in certain cases and produced CPRs. 20.12.2017:
On scrutiny of CPRs provided for RTO informed thatan amount
verification, it has been observed of Rs.756,236/ has been recovered
that the payments are not correlated and verified by audit. DAC
with the Audit Observation and recommended the case for
some of them are prior to the Orders settlement to this extent and
passed by Assessing Officers which directed the RTO to enforce
seems to be irrelevant. In this regard recovery of balance amount and
it is requested that CPRs correlated report final compliance by
with the assessment 15.01.2018 after verification from
orders/observation may please be audit.
provided.
06.12.2017:

RTO informed that


tax amounting to Rs. 599,014/- has
been recovered for tax year 2014.
Copies of challans provided.
For
tax year 2015 an amount of Rs.
756,236/- has been recovered.
Balance recovery is awaited.
The department reported recovery DAC Directives Dated
in certain cases and produced CPRs. 20.12.2017 RTO informed that out
On scrutiny of CPRs provided for of total amount pointed out by
verification, it has been observed audit, tax amounting to
that the payments are not correlated Rs.1,680,332/- has been recovered
with the Audit Observation and and verified by audit. DAC
some of them are prior to the Orders recommended the case for went to
passed by Assessing Officers which this extent. DAC further directed
seems to be irrelevant. In this regard the RTO to verify balance amount
it is requested that CPRs correlated already recovered and report final
with the assessment compliance by 28.12.2017.
orders/observation may please be
provided.

06.12.2017 DAC Directives dated


20.12.2017
Charged and RTO informed that tax
recovery awaited. demand is under recovery. DAC
directed the RTO to enforce
recovery and report final
compliance by 15.12.2017.
06.12.2017 DAC Directives dated
20.12.2017
RTO informed that RTO informed that tax
tax amounting to Rs. 511,000/- has demand is under recovery. DAC
been charged. Recovery is awaited. directed the RTO to enforce
recovery and report final
compliance by 15.12.2017.
The department informed that the
case is under process. However coy
of notice is not provided to Audit. It
is requested to expedite the
recovery proceedings under
intimation to Audit.
DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

06.12.2017 DAC Directives dated


20.12.2017
Recovery is RTO informed that tax
awaited. demand is under recovery. DAC
directed the RTO to enforce
recovery and report final
compliance by 15.12.2017.

As above. The department informed DAC Directives dated


that the case is under process. 20.12.2017
However coy of notice is not RTO informed that statutory
provided to Audit. It is requested to proceedings are in hand. DAC
expedite the recovery proceedings directed the RTO to finalize
under intimation to Audit proceedings and report final
compliance by 31.01.2018.
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.
The department informed that the DAC Directives dated
case is under process. However coy 20.12.2017
of notice is provided to Audit. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.
As above. DAC Directives dated
20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.
DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

DAC Directives dated


20.12.2017
RTO informed that
statutory proceedings are in hand.
DAC directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.

The department informed that case DAC Directives dated


is under process. However copy of 20.12.2017
notice provided. It is requested to RTO informed that
expedite the recovery proceedings tax demand is under recovery.
under intimation to Audit. DAC directed the RTO to enforce
recovery and report final
06.12.2017 compliance by 15.12.2017.

RTO
informed that amount has been
charged. Recovery is awaited.
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.

The department informed that the DAC Directives dated


case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.

The department informed that the DAC Directives dated


case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.

The department informed that the DAC Directives dated


case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.

The department informed that the DAC Directives dated


case is under process. However 20.12.2017
notice is not produced. It is RTO informed that statutory
requested to expedite the recovery proceedings are in hand. DAC
proceedings under intimation to directed the RTO to finalize
Audit. proceedings and report final
compliance by 31.01.2018.
The department filed complaint in DAC Directives dated
FTO. No documentary evidence 20.12.2017
provided to Audit in support of the RTO informed that
reply. It is requested to provide statutory proceedings are in hand.
document and expedite recovery DAC directed the RTO to finalize
proceedings under intimation to proceedings and report final
Audit. compliance by 31.01.2018.
The department informed that case DAC Directives dated
is under process. No documentary 20.12.2017
evidence provided to Audit in RTO informed that statutory
support of the reply. It is requested proceedings are in hand. DAC
to provide documents and expedite directed the RTO to finalize
recovery proceedings under proceedings and report final
intimation to Audit compliance by 31.01.2018.

As above. DAC Directives dated


20.12.2017
RTO informed that statutory
proceedings are in hand. DAC
directed the RTO to finalize
proceedings and report final
compliance by 31.01.2018.
MINUTES OF DAC MEETING OF AUDIT REPORT 2016-17 HELD ON 20.12.2017 AT LAHORE IN RESPECT OF WHT ZONE, RT
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department Audit Remarks
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)
MINUTES OF DAC MEETING OF AUDIT REPORT 2016-17 HELD ON 20.12.2017 AT LAHORE IN RESPECT OF WHT ZONE, RT
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department Audit Remarks
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)
34 5.7.5/16419 Khalil-ur- (MN02) Taxpayer failed to deduct or 2014 1.293 Show cause notice 161(1A) for tax The department informed that the
WHT Rehman/3630272938963 deposit the tax withheld at 2015 year 2014 to 2016 has been issued for case is under process. However
prescribed rates and also 2016 compliance. notice is not produced. It is
failed to submit withholding requested to expedite the recovery
statements as required under proceedings under intimation to
the law which resulted into Audit.
non-realization of withheld
tax of Rs.1.293(M).

37 5.7.5/16419 Mazhar Abbas/1153000 (MN02) Taxpayer failed to deduct or 2014 1.275 08-05-2018: Order u/s 161/205 have The department informed that the
WHT deposit the tax withheld at 2015 been passed for the tax years 2014 & case is under process. However
prescribed rates and also 2015 creating demand of Rs. 443,687/- notice is not produced. It is
failed to submit withholding and 831,686/- repectively dated 31-03- requested to expedite the recovery
statements as required under 2017. Notice u/s 137(2) has been proceedings under intimation to
the law which resulted into served on taxpayer dated 31-03-2017. Audit.
non realization of withheld
tax of Rs.1.275(M).

70 5.7.10/16421 Deen Brothers/1482408 (MN02) Taxpayer failed to collect 2014 8.774 Tax year 2014 06.12.2017
WHT advance tax U/s.236H at the 2015 8.710 Order u/s 161/205 has been
specified rate which resulted passed creating a demand of Rs. Charged and
into loss of raevenue of 209,894/- and Rs. 144,399/-. recovery awaited.
Rs.17.484(M). Tax year
2015
Order u/s 161/205 has been passed
creating a demand of Rs. 133,098/- and
Rs. 253,820 /-.
Case already finalized.
Copies are enclosed.

71 5.7.10/16421 JavedAkhtar/1157408-4 (MN02) Taxpayer failed to collect 2014 Order u/s.161/205 for the tax year 2014 06.12.2017
016-17 HELD ON 20.12.2017 AT LAHORE IN RESPECT OF WHT ZONE, RTO MULTAN
DAC Directives
016-17 HELD ON 20.12.2017 AT LAHORE IN RESPECT OF WHT ZONE, RTO MULTAN
DAC Directives

DAC Directives dated


20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.

DAC Directives dated


20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.

DAC Directives dated


20.12.2017
RTO informed that
tax demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
15.12.2017.

DAC Directives dated


MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
30 5.4.22/16420 Ahmad Farooq (Layyah) Tax Collecting Authorities 2014 1.892 08.12.2017
WHT Prop:Hasan Khan Oil failed to take adequate Order has been annulled by
Mills, Rafiqabad/2195627- measures for recovery of the CIR (Appeal), Multan vide AO No.
8 outstanding Government dues 448 dated: 05-12-2016. Department has
which resulted into non not filed 2nd appeal against the order
recovery of income tax of CIR(A) Multan. Case is fixed for
arrears of Rs.1.892(M). 28.12.2017.
AR replied that CIR(A) annulled the
case without direction so it means that
the case is annulled and department has
no right to re-assess the case. He
provided Writ Petition No. 45/2017 in
support thereof.
30-07-2018: A fresh assesment was
made dated 27-06-2018. The demand
notice and order was served dated 28-
06-2018 creating demand of Rs.
33,340/- and the same has been
recovered.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
31 5.4.22/16420 M.SaddiqueProp:HajiM.S (Layyah) Tax Collecting Authorities 2013 3.454 08.12.2017
WHT addique Cotton failed to take adequate 2014 2.879 The CIR(Appeal), Multan
Layyah./131365 measures for recovery of 2015 0.218 vide AO No. 137 & 134 dated: 09-11-
outstanding Government dues 2015 1.668 2016 has annulled the orders for tax
which resulted into non year 2013 & 2014.The CIR(appeal),
recovery of income tax Multan vide AO No. 135 & 136 dated:
arrears of Rs.8.219(M). 09-11-2016 has annulled the orders for
tax year 2015.
The department filed 2nd
Appeal before the Appellate Tribunal.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
34 5.7.5/16419 Khalil-ur- (MN02) Taxpayer failed to deduct or 2014 1.293 Show cause notice 161(1A) for tax
WHT Rehman/3630272938963 deposit the tax withheld at 2015 year 2014 to 2016 has been issued for
prescribed rates and also 2016 compliance.
failed to submit withholding 13.5.2018: Final opportunity has
statements as required under been provided to the taxpayer by
the law which resulted into 15.05.2018.
non-realization of withheld 30-07-2018: Show cause notices
tax of Rs.1.293(M). for the tax years 2014, 2015 and 2016
have been issued for compliance by
10-08-2018.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
35 5.7.5/16419 Muhammad Zafar Iqbal (Layyah) Taxpayer failed to deduct or 2013 9.401 03.03.2017
WHT Layyah/ 3799110-8 deposit the tax withheld at The learned CIR(A) Multan
prescribed rates and also vide AO no. 1014 dated 23.08.2016 has
failed to submit withholding annulled the order. Case was re-fixed
statements as required under and AR intimated that Withholding
the law which resulted into Agent is in 2nd Appeal against the
non realization of withheld order of CIR(A). the concerned officer
tax of Rs.9.401(M). solicited instructions from the CIR
Withholding zone RTO Multan vide
letter No. 264 dated 28.02.2017.
30-07-2018: The 2nd
appeal is still pending before ATIR
appeal and the recovery proceedings
will be made after the decision of
honourable ATIR.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
38 5.7.5/16419 Faisal Traders/3539813 (MN01) Taxpayer failed to deduct or 2013 26.686 Show cause notice U/s.161(1-A) for
WHT deposit the tax withheld at 2014 the tax year 2013 and 2014 was issued.
prescribed rates and also 16-07-2018: Proceedings were
failed to submit withholding finalized for the tax year 2013 and
statements as required under demand notice u/s 137(2) was served
the law which resulted into on the taxpayer. The CIR(A) annulled
non realization of withheld the order vide AO# 698 dated 26-04-
tax of Rs.26.686(M). 2018. Moreover, final reminder for the
tax year 2014 has been issued for
compliance by 25-07-2018.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
39 5.7.5/16419 Shalimar PVC Pipe (MN01) Taxpayer failed to deduct or 2014 0.134 Notice u/s 161/205 for the tax years
Factory/3060163 deposit the tax withheld at 2015 2014 & 2015 have been issued for
prescribed rates and also compliance by 30.01.2017
failed to submit withholding 20.03.2017:
statements as required under Order
the law which resulted into u/s.161/205 for the tax years 2014 and
non realization of withheld 2015 has been passed vide DCR
tax of Rs.0.134(M). No.105 & 106 0n 03.03.2017 creating
demand of Rs.65,273/- and Rs.68,945/-
respectively.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
41 5.7.5/16419 Muhammad (MN01) Taxpayer failed to deduct or 2014 4.262 Show cause notice U/s.161(1-A) for
WHT AfzalSiddique/0133992 deposit the tax withheld at 2015 the tax year 2014 was issued. 2nd
prescribed rates and also reminder for compliance by 20-04-
failed to submit withholding 2018 has been issued.
statements as required under 16-07-2018: Final
the law which resulted into opportunity for compliance by 17-07-
non realization of withheld 2018 has been provided.
tax of Rs.4.262(M). 16-07-2018: Final
opportunity for by 17-07-2018 has
been provided.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
68 5.7.10/16683 Nice International Crop (MN01) Taxpayer failed to collect the 2014 0.052 Case is under process
Excellence MehmoodKot, advance tax at the specified 2015 0.103
Bosan Road Multan. / ate U/s.236H which resulted
1244861-3 into loss of Rs.0.155(M).
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
70 5.7.10/16421 Deen Brothers/1482408 (MN02) Taxpayer failed to collect 2014 8.774 Tax year 2014:
WHT advance tax U/s.236H at the 2015 8.710 Order u/s 161/205 has been
specified rate which resulted passed creating a demand of Rs.
into loss of raevenue of 209,894/- and Rs. 144,399/-.
Rs.17.484(M). Tax year
2015:
Order u/s 161/205 has been passed
creating a demand of Rs. 133,098/- and
Rs. 253,820 /-.
Case already finalized.
Copies are enclosed.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
71 5.7.10/16421 JavedAkhtar/1157408-4 (MN02) Taxpayer failed to collect 2014 Order u/s.161/205 for the tax year 2014
WHT advance tax U/s.236H at the 2015 and 2015 has been passed on
specified rate which resulted 26.03.2015 creating demand of
into loss of raevenue of Rs.2.404(M) for tax year 2014 and
Rs.3.286(M). Rs.0.511 for tax year 2015.Copy
enclosed.
08-05-2018: The CIR(A)
annulled the order passed u/s 161/205
vide A.O. No. 928 & 929 dated 31-01-
2017. The reassesment proceedings
have been initiated against the taxpayer
and the case has been fixed for 14-05-
2018. 30-07-2018: Order u/s
161/205 for the tax years 2014 and
2015 have been passed creating
demand of Rs. 319,091/- and 41.600/-
respectively. The demand notice u/s
137(2) have been issued for the tax
years 2014 and 2015 dated 30-06-2018.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
72 5.7.10/16421 Muhammad (MN02) Taxpayer failed to collect 2014 0.262 Show cause notice u/s.161/205 for tax
WHT Hussain/1498376-1 advance tax U/s.236H at the 2015 0.453 year 2014 and 2015 was issued . Final
specified rate which resulted opportunity has been afforded to
into loss of revenue of taxpayer for 17-04-2018.
Rs.0.715(M). 08-05-2018: The assessment
proceedings have been finalized
creating tax demand at Rs. 231,955/-
and Rs. 592,356/- for the tax years
2014 & 2015 respectively.
30-07-2018: The assessment
proceedings have been finalized
creating tax demand at Rs. 231,955/-
and Rs. 592,356/- for the tax years
2014 & 2015 respectively.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
73 5.7.10/16421 Tahir Rehman (MN02) Taxpayer failed to collect 2014 8.423 Order u/s.161/205 for tax year 2014
WHT Naqvi/0453360 advance tax U/s.236H at the 2015 10.615 and 2015 has been passed creating
specified rate which resulted demand of Rs.1.050(M) and
into loss of revenue of Rs.0.585(M) respectively. CIR(A)
Rs.19.038(M). annulled the assesment orders for the
taxyears under consideration and
department has preferred 2nd appeal
before ATIR which is pending.
30-07-2018: 2nd appeal is still
pending.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
80 5.7.10/16421 S.M.Nazir&Co./1553249 (MN02) Taxpayer failed to collect 2014 0.358 24-04-2017
WHT advance tax U/s.236H at the 2015 0.545 Contested that this is the case of
specified rate which resulted Manufacturer and sales are made to the
into loss of revenue of Wholesalers and not to retailers before
Rs.0.903(M). the amendment in relevant section
236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue. 08-
05-2018: The assessment proceedings
are underway and the case has been
finally fixed for hearing on 14-05-2018
for the tax years under consideration.
30-07-2018:
Final opportunity for hearing for the
tax years 2014 and 2015 have been
accorded for compliance by 10-08-
2018.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
82 5.7.10/16421 Advance (MN01) Taxpayer failed to collect 2014 0.129 Contested that this is the case of
WHT Agrotech/1339427-4 advance tax U/s.236H at the 2015 Manufacturer and sales are made to the
specified rate which resulted Wholesalers and not to retailers before
into loss of revenue of the amendment in relevant section
Rs.0.129(M). 236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue. However,
final opportunity for compliance by 20-
04-2018 has been provided.
16-07-2018:
Proceedings have been finalized for the
tax year 2014 and demand notice u/s
137(2) has been served on the taxpayer
dated 07-06-2018 and 1st reminder for
tax year 2015 has been served on 20-
07-2018.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
83 5.7.10/16421 Economy (DG Khan) Taxpayer failed to collect 2014 0.648 24-04-2017
WHT Pesticides/2921159-3 advance tax U/s.236H at the 2015 Contested that this is the case
specified rate which resulted of Manufacturer and sales are made to
into loss of revenue of the Wholesalers and not to retailers
Rs.0.648(M). before the amendment in relevant
section 236H and no advance tax is
collectable by the taxpayer, hence, no
loss of revenue.
13-04-2018 : The assessment
completed u/s 161/205 dated 12-04-
2018. Recovery is under process.
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
85 5.7.10/16421 Solex Agro Industries. (MN01) Taxpayer failed to collect 2014 0.273 The case is contested on legal ground
WHT advance tax U/s.236H at the 2015 that as per provision of section 236H,
specified rate which resulted Business activity of
into loss of revenue of taxpayer( Manufacturing of plastic
Rs.0.273(M). products) is exempt from Withholding
tax. Hence the case does not have
retrospectice applicability. In view of
the above, audit authority is requested
to settle the audit observation.
17-07-2018: same
MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2016-17 HELD ON
LAHORE-IN RESPECT OF REGIONAL TAX OFFICE MULTAN
S. No. Para#/DP# Name of the Taxpayer Unit Audit Objection Tax Amount Compliance by the department
with complete address Year(s) Involved along-with supporting documentary
along with NTN (Rs in evidence, if any
Millions)

1 2 3 4 5 6 7 8
85 5.7.10/16421 Exin Chemical (MN01) Taxpayer failed to collect 2014 1.735 Contested that this is the case of
WHT Corp/1133874-1 advance tax U/s.236H at the 2015 Manufacturer and sales are made to the
specified rate which resulted Wholesalers and not to retailers before
into loss of revenue of the amendment in relevant section
Rs.1.735(M). 236H and no advance tax is collectable
by the taxpayer, hence, no loss of
revenue. However, final opportunity
for compliance by 20-04-2018 has been
provided. 16-07-2018:
Proceedings have been finalized for the
tax year 2015 and demand notice u/s
137(2) has been served on the taxpayer
dated 02-06-2018. Moreover 1st
reminder for the tax year 2014 has
been issued for compliance by 20-07-
2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department reported recovery DAC Directives dated
in certain cases and produced 20.12.2017
CPRs. On scrutiny of CPRs RTO informed that tax
provided for verification, it has demand is under recovery.
been observed that the payments DAC directed the RTO to
are not correlated with the Audit enforce recovery and report
Observation and some of them are final compliance by
prior to the Orders passed by 15.12.2017.
Assessing Officers which seems DAC Directives dated
to be irrelevant. In this regard it is 18.04.2018:
requested that CPRs co-related RTO informed that legal
with the assessment proceedings in this case have
orders/observation may please be been initiated after CIR(A)
provided. annulled the assessment. DAC
directed the RTO to finalize the
proceeding and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department reported recovery DAC Directives dated
in certain cases and produced 20.12.2017
CPRs. On scrutiny of CPRs RTO informed that
provided for verification, it has the case is subjudice before
been observed that the payments ATIR since May,2017. DAC
are not correlated with the Audit directed the RTO to pursue the
Observation and some of them are case for early disposal.
prior to the Orders passed by DAC Directives dated
Assessing Officers which seems 18.04.2018
to be irrelevant. In this regard it is RTO informed that the case is
requested that CPRs co-related subjudice before ATIR since
with the assessment May,2017. DAC directed the
orders/observation may please be RTO to pursue the case for
provided. early disposal.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that
requested to expedite the recovery statutory proceedings are in
proceedings under intimation to hand. DAC directed the RTO to
Audit. finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018:
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
the RTO to finalize the
proceedings and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that
requested to expedite the recovery statutory proceedings are in
proceedings under intimation to hand. DAC directed the RTO to
Audit. finalize proceedings and report
final compliance by
31.01.2018.
DAC Directives dated
18.04.2018
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
the RTO to finalize the
proceeding and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that
requested to expedite the recovery statutory proceedings are in
proceedings under intimation to hand. DAC directed the RTO to
Audit. finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
the RTO to finalized the
proceedings and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department informed that DAC Directives dated
case is under process. However 18.04.2018
copy of notice provided. It is RTO informed that tax demand
requested to expedite the recovery is under recovery. DAC
proceedings under intimation to directed the RTO to enforce
Audit. recovery and report final
06.12.2017 compliance by 15.05.2018.

RTO informed that


amount has been charged.
Recovery is awaited.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
The department informed that the DAC Directives dated
case is under process. However 20.12.2017
notice is not produced. It is RTO informed that
requested to expedite the recovery statutory proceedings are in
proceedings under intimation to hand. DAC directed the RTO to
Audit. finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
the RTO to finalized the
proceedings and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
DAC Directives dated
20.12.2017
RTO informed
that statutory proceedings are
in hand. DAC directed the RTO
to finalize proceedings and
report final compliance by
31.01.2018.
18.04.2018
RTO informed that legal
proceedings in this case have
been initiated. DAC directed
the RTO to finalized the
proceedings and report final
compliance by 15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
06.12.2017 DAC Directives dated
20.12.2017
Charged and RTO informed that
recovery awaited. tax demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
15.12.2017.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
06.12.2017 DAC Directives dated
20.12.2017
RTO RTO informed that
informed that tax amounting to tax demand is under recovery.
Rs. 511,000/- has been charged. DAC directed the RTO to
Recovery is awaited. enforce recovery and report
final compliance by
The 15.12.2017.
department informed that the case
is under process. However coy of
notice is not provided to Audit. It
is requested to expedite the
recovery proceedings under
intimation to Audit.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
06.12.2017 DAC Directives dated
20.12.2017
Recovery RTO informed that
is awaited. tax demand is under recovery.
DAC directed the RTO to
enforce recovery and report
final compliance by
15.12.2017.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO has contested. DAC
directed the RTO to get its
stance verified from audit and
report final compliance by
15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO has contested. DAC
directed the RTO to get its
stance verified from audit and
report final compliance by
15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO has contested. DAC
directed the RTO to get its
stance verified from audit and
report final compliance by
15.05.2018.
ETING OF AUDIT REPORT 2016-17 HELD ON 14.05.2018 AT
ESPECT OF REGIONAL TAX OFFICE MULTAN
Audit Remarks DAC Directives

9 10
As above. DAC Directives dated
20.12.2017
RTO informed that
statutory proceedings are in
hand. DAC directed the RTO to
finalize proceedings and report
final compliance by
31.01.2018.
18.04.2018
RTO has contested. DAC
directed the RTO to get its
stance verified from audit and
report final compliance by
15.05.2018.