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Verification MEETING OF AUDIT REPORT 2013-14IN RESPET OF RTO MU!TAN

"E!D ON 02#02#201$ AT !A"ORE

Non-%e&' of (ini()( ta* )+, 113 on te inco(e of certain .er,on,

S#/ DP No# Na(e of ta*.a'er Ta* ear

A(o)ntIn&o%&e

o(.%iance ' te e.art(ent A)it Re(ar,2#10#2015

DA Directi&e,1$#01#2014

1# 4#4#1

1440M)%tan6one

Lyla Irshad Flour

& General Mills

2011

&2012

2.485 Show cause notice u/s 1225!"

issued #or co$%liance y10.11.2015.02#02#201$'he ta( %ayer is runnin) only #lour$ill.Mini$u$ ta( was nota%%licale on the ta( %a%yer.*o%y o# assess$ent order $adey the audit o##icer is enclosed.

02#02#201$

'he +',in#or$ed thatta( undernor$al law haseen i$%osedat +s.4-058/ #orthe ta( year2011. Furtherreduction in ta(rate 80 isa%%licale to#lour $ills.+', is

reuested to%ursue thereco3ery under inti$ation tothe !udit.

Te RTO infor(e tat ,o7 ca),e

notice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

21445

M+,# r',ta% FeeIn),trie,

2011 #$21 Mini$u$ ta( u/s 11 char)eda$ountin) to +s. 182/includin) surchar)e 15 andinitial %enalty 5.+eco3ery under %rocess.02#02#201$*I+!" annulled the order 3ide !,o 5-- dated 21.01.2015.

A,,e,,(enta(ene )+,122 :5A;#Reco&er' ofR,# 3

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*o$$issioner!" has annulledthe assess$entorder on the)round thatreduction in ta(is a3ailale tothe ta(%ayer.*o%y o#a%%ellate order%ro3ided to theaudit.*ontention o#the de%art$ent$ay eacce%ted.

Irregular reduction and short payment of Income Tax

31446-/0

Moon 'raders+ice Mills

2011 0.812 7hile dis%osin) o# re#unda%%lication #or the ta( year 2011$ini$u$ ta( was char)ed 1.'a(%ayer %re#erred a%%eal andLeraned *I'!" annulled theassess$ent with direction to #ollowthe S+, -51"/ 2012 dated924.01.2012.

Mini$u$ ta( u/s 11 1instead o# 0.20 as clai$ed ythe ta( %ayer as %er S.+.,-51"/2012 dated 24.01.2012which is co3ered y clause 1"%art III o# second schedule to theinco$e ta( ord 2001.

03#12#2015IR:A;ann)%%e tecar8in8 orer.a,,e )+,1

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SRO5tere i, noinication tatre)ce rateof 113 i,a..%ica%e forta* 'ear 2011on rice (i%%,#

REFER TO DA

41446-/0

Sunshine 'raders 2012 0.800 Show cause notice has eenissued.

Uner .roce,, Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

51446-/0

*rystal FeedIndustries

2012 2.-4 onte,te !s reduction in ta( liaility 50 o# the ta( %ayale ondeclared turno3er is a%%licalein the ta( %ayer:s case isco3ered under clause 14" o#the %art III o# the secondschedule o# the inco$e ta(ord 2001 inserted 3ide S.+.,51"/ 2012 dated 24.01.2012.

2#10#2015De.art(enta%contention&erifie#

Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, an

re.ort co(.%iance to A)it+F9R '31#01#2014

$1446-/0

International FoodIndustry

2010 1.554 *ontested. ;rior to Finance !ct2010 only co$%anies were lialeto %ay turno3er ta( u/s 11 o# 'heInco$e 'a( ,rdinance2001.Indi3idual and !,; included in thissection y Finance !ct 2010i$%le$entale #ro$ 01.0.2010i.e. 'a(

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2006.

<1446-/0

do 2011 0.602 *ase recti#ied and ta( de$and o#+s. 181414/ char)ed and a#ter)i3en the ta( credit o# electricityills u/s 25 a$ountin) to +s.5-462/ the alance ta( %ayale+s. 804622/.

2#10#2015a,e rectifiean e(an ofR,# =0422create#Reco&er')ner .roce,,#

Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

=1446-/0

do 2012 0.600 *ase recti#ied and ta( de$and o#+s. 18012/ char)ed and a#ter)i3en the ta( credit o# electricityills u/s 25 a$ountin) to +s.418/ the alance ta( %ayale+s. 60-640/.

2#10#2015a,e rectifiean e(an ofR,# 0$40create#Reco&er')ner .roce,,#


1446-/0

!$na FoodIndustries

2012 0.560 Mini$u$ ta( a$ountin) to +s.11661/ char)ed ta( %aid +s.58686-/ alance %ayale +s.58686-02#02#201$*I+!" annulled the order 3ide !,o 54 dated 11.0.2015

2#10#2015A,,e,,(enta(ene )+,122 :5A;a(o)ntreco&era%e R,#5==$

02#02#201$

'he +',in#or$ed thatthe*o$$issioner!" has annulledthe assess$entorder on the)round thatreduction in ta(is a3ailale tothe ta(%ayer.*o%y o#a%%ellate order%ro3ided to theaudit.

*ontention o#the de%art$ent


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$ay eacce%ted.

101446-/0

do 2011 0.642 Mini$u$ ta( a$ountin) to +s.1508/ char)ed. 'a( %aid +s.41-000/ alance %ayale +s.642000/.02#02#201$*I+!" annulled the order. 02#02#201$*I+!" annulled the order 3ide !,o 68 dated 1.0-.2015.

2#10#2015A(ene )+,221 rea 7it122 :5A;#a(o)ntreco&era%e42000#

02#02#201$'he +',in#or$ed thatthe*o$$issioner!" has annulledthe assess$entorder on the)round thatreduction in ta(is a3ailale tothe ta(%ayer.*o%y o#a%%ellate order

%ro3ided to theaudit.*ontention o#the de%art$ent$ay eacce%ted.


11 141$2S.ecia%6one

M/s. =i 'ech>dile ,il Sahiwal

2012 4.-26 Show cause notice has eenissued.

2#10#2015o(.%iance ofDA irecti&e,,ti%% a7aite,ince 2014#


12 141$<M)%tan6one

Muha$$ad+a$?an M/s.+usta$ +eh$an

Floor GeneralMills

Show cause notice has eenissued.

-o- Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTO

to co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '

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31#01#2014

13 1401M)%tan

.88 Show cause notice has eenissued.

-o-


14 13$1+32M)%tan

M/s. Fati$aFertili?er *o. Ltd161525

2012 2.244 ;roceedin)s are underway.

-o-


15 13=01Sai7a%

!dul Sattar */o !.@.*arria)eAehari

2011 4.-28 So7 ca),e notice )+, 122:5A;7a, i,,)e to te ta*.a'er#Ta*.a'er a, fi%e 7rit .etitionNo#313

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1= do Bar$anwalayModel Industries

2010 2.02- Show cause notice has eenissued.

-o- Te RTO infor(e tat ,o7 ca)notice a, een i,,)e to tta*.a'er# Te DA irecte te RTto co(.%ete te .roceein8, are.ort co(.%iance to A)it+F9R 31#01#2014

1 16-/12/4S%ecial Cone

M/s. ShuDaad7ea3in) Mills Ltd

200524

2012 1.14 'he ta(%ayer has eencon#ronted the oser3ation o#

audit authorities. +e%ly is stillawaited.

-o Te RTO infor(e tat ,o7 ca)notice a, een i,,)e to t

ta*.a'er# Te DA irecte te RTto co(.%ete te .roceein8, are.ort co(.%iance to A)it+F9R 31#01#2014

20 1802Sahiwal

M/s. !n$ol*or%oration;aE%attan

2006 1.220 ar8e R,# 121$$2+- on2

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7it irection# Tee.art(ent fi%e 2n a..ea%efore ATIR#

re.ort co(.%iance to A)it+F9R 31#01#2014

Non %e&' of ta* on )ne*.%aine inco(e )+, 1112$ 4#4#4

14418/ 01050- 1028 MultanCone

Muha$$ad Ial

*/, Moon 'raders+ice Mills

2012 20.-24 !s %er return o# the ta(%ayer the

sales declared at +s. 64-5580/which is hi)her than the a$ounto# cash withdrawls worEed out yre3erse acE #or$ula that is624/. 'here#ore%roceedin)s initiated u/s 1225!" dro%%ed.

2#10#2015

De.art(enta%contentionacce.te#

Te RTO infor(e tat ,o7 ca),e

notice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

2< do Farhan !rsalanBaryana Merchant

2012 .60 Show cause notice has eenissued.

nder %rocess Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

2= do Multan +ice Mills 2012 148.-0 Show cause notice has eenissued.

-o- Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

2 do !$Dad FarooFlour Mills

2006 to 2012

150.28- Show cause not ice has eenissued.


30 do Salee$ Soa%Factory

24.44 Show cause notice has eenissued.


31 do a$ar 'annin) 45.15 Show cause notice has een -o- Te RTO infor(e tat ,o7 ca),e

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*o$%any issued. notice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

32 do !$na FoodIndustries

2006 to2012

5.410 02#02#201$'a( +s 85240 char)ed #or theta( year 2006 and show cause#or 2010 to 2012 issued.

02#02#201$An a(o)nt ofR,# =53240+-car8e for

te ta* 'ear200#Reco&er'a7aite#A,,e,,(entfor te ta*'ear, 2010 to2012 (a' ee*.eite#

Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, an

re.ort co(.%iance to A)it+F9R '31#01#2014

33 do =a$?a GeneralStore

2012 0.00 'he ta(%ayer declare #orei)nre$ittance a$ountin) to +s.266-/ as e(e$%t inco$e inta( year 2012. 'he ta(%ayerre3ised the inco$e ta( return #orthe ta( year 2012 y declarin)

#ollowin) inco$e@usiness inco$eH 44-08/

!,; shareH 1500/;ri?e and %ri?e ondsH0-8000/.'he ta(%ayer already has shown#orei)n re$ittance in the ta( year 2011 and inad3ertently shown inta( year 2012.

2#10#2015De.art(enta%contention&erifie @acce.te#


34141-4Sahiwal

Show cause notice u/s 1225!"ha3e een issued to theta(%ayer on recei%t o# re%ly o#the ta(%ayer. Further re%ort wille su$itted.


35 16-2 M/s.

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S%ecial year 2012. !udit %roceedin)s areunderway.

A)it# ta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

3$ 16-5/04 Aarious 'a(%ayers 2012 -4.55 Show cause notice has eenissued.

-o- Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '

31#01#20143<

1800Sahiwal

Ca#ar and *o. 2011 4.2-5 So7 ca),e notice )+, 122:5A;a&e een i,,)e to teta*.a'er for earin8 on0$#11#2015# On recei.t of re.%'of te ta*.a'er> f)rter re.ort7i%% e ,)(itte#


3= do M/s. Sitara'raders*o$$ission

!)ent Sahiwal

2011 10.65- So7 ca),e notice )+, 122:5A;a&e een i,,)e to teta*.a'er for earin8 on0$#11#2015# On recei.t of re.%'of te ta*.a'er> f)rter re.ort7i%% e ,)(itte#


3 do M/s. ew Sitara*o$$ission Sho%

Grain MarEetSahiwal

2011 2.-4 So7 ca),e notice )+, 122:5A;a&e een i,,)e to te

ta*.a'er for earin8 on0$#11#2015# On recei.t of re.%'of te ta*.a'er> f)rter re.ort7i%% e ,)(itte#

-o- Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to te

ta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

4014086Multan

M/s !G+II'>+!'I,!L' 22228564

2011 185.645 Statutory notices ha3e eenissued and re%ly is awaited.


Sort %e&' of ta* )e to non ta*ation of inco(e recei&e )ner te ea inco(e fro( oter So)rce,B

41 4#4#5 M+,# Union cotton 200 2#$40 onte,te 2#10#2015 Te RTO infor(

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141$3+0<Sai7a%

@ Pre,,in8Factor'> Sai7a%

Te ta*.a'er fi%e inco(e ta* (an)a%ret)rn for te ta* 'ear 200 on1#10#200 ec%arin8 ,are fro( AOP atR,# 1452=5+- an oter ,o)rce e*e(.tinco(e at R,# 415000+-# !ater on e-fi%ete inco(e ta* ret)rn on 03#0$#2010# teta*.a'er ec%are e*e(.t inco(e at R,#105$2=5+- ina&ertent%' in,tea of R,#415000+-# Te ta*.a'er efi%e ret)rn a,

)%' een re&i,e ,o7in8 correcte*e(.t inco(e of R,# 415000+-#

De.art(enta%contention&erifie @acce.te#

tat ,o7 ca)not ice a, ei,,)e to tta*.a'er# Te DAirecte te RTO co(.%ete t.roceein8, are.ort co(.%iance A)it+F9R

31#01#2014

42 -o- -o- 2010 0#0$5 So7 ca),e notice )+, 122:5A; a&eeen i,,)e to te ta*.a'er for earin8on 04#11#2015# on recei.t of re.%' of teta*.a'er# F)rter re.ort 7i%% e,)(itte#

Under

process

-o-

43 13=0=Sai7a%

M+,# re,centS'nicate>Sai7a%

2011 1#000

Show cause notice has een issued.

-o- Te RTO infor(etat ,o7 ca),enotice a, eeni,,)e to teta*.a'er# Te DAirecte te RTO tco(.%ete te.roceein8, an

re.ort co(.%iance A)it+F9R '31#01#2014

44 -o- M+,# re,centarrier,> Sai7a%

2011 1#000 Show cause notice has een issued. -o- Te RTO infor(etat ,o7 ca),enotice a, eeni,,)e to teta*.a'er# Te DAirecte te RTO tco(.%ete te.roceein8, anre.ort co(.%iance A)it+F9R '31#01#2014

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Sort %e&' of ta* )e to ina(i,,i%e e)ction+e*.en,e,

45 4#4#<14415M)%tan6one

Ban?o !G 2012 16.011 Show cause notice has eenissued. Under

process


Non-rea%iCation of 7ito%in8 ta* )+, 1$1

4$ 4#4#144=M)%tan6one

Sa%ee( Soa.Factor'

200 to2013

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50 1404M)%tan

T)(anEnter.ri,e,

200= 0#1=2 Uner .roce,, -o- Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to teta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

51 13$

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!o,, of re&en)e for non-treatin8 te ta* co%%ecte or e)cte a, fina% ta* )+, 1$

5$ 4#4#10144<S.ecia%

M+,# air GeeIn),trie,

2012 5#0

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Non-%e&' of efa)%t ,)rcar8e )+, 205

5= 4#4#1113=04Sai7a%

M+,# "aior.oration>ica7atni

2011 0#202 ar8e an reco&er' notice )+, 13=a, een i,,)e to te ta*.a'er forco(.%iance ' 04#11#2015#

Uner.roce,,

DA irecte teRTO to 8et te,tance &erifie fro(a)it an re.orco(.%iance toA)it+F9R '31#01#2014#

5 -o- M+,# Sai A(in

A% Haree( cottonGinner,>ica7atni

2011 0#113 ar8e an reco&er' notice )+, 13=

a, een i,,)e to te ta*.a'er forco(.%iance ' 04#11#2015#

Uner

.roce,,

DA irecte te

RTO to 8et te,tance &erifie fro(a)it an re.orco(.%iance toA)it+F9R '31#01#2014#

Incorrect 8rant of e*e(.tion,

$0 4#4#1313$0+11+13S.ecia%6one

M+,# M)%tanE)cationa%Tr),t 2==15=-=

2012 3#1

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NTN 1

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Incorrect a?),t(ent of ta* on ,er&ice,

$$ 4#4#1=13=05Sai7a%

M+,# Ittefaor.oration9)re7a%a

2011 0#2=2 ar8e R,# 2$$52+- an reco&eretro)8 ca, .a'(ent# o.' of ca%%ani, enc%o,e#

2#10#2015Reco&ere R,#2$$52tro)8 ca,.a'(ent#9a%ance 154

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Non-reco&er' of arrear e(an

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in tree in,ta%%(ent, )t teDe.)t' ief Acco)nt, Officere)cte inco(e ta* )+, 14 onc)rrent f%at rate, )rin8 te ta*'ear, 2011 @ 2012 in,tea of tere%e&ant 'ear, rate, i#e# 200< to2010# Te ta*.a'er re&i,e+,)(itte i, inco(e ta*ret)rn, e%ectronica%%' for te

re%e&ant 'ear, a%on87it.er(i,,ion %etter i,,)e ' teo((i,,ioner I#R> Sai7a%6one> Sai7a% &ie NoIR+S!+=1$ ate2=#02#2013:co.' enc%o,e;re8arin8 o.tin8 ta* rate, ofcorre,.onin8 'ear, for 7icarrear+,a%ar' recei&e )+, 12:

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2010# Te ta*.a'er re&i,e+

,)(itte i, inco(e ta*

ret)rn, e%ectronica%%' for te

re%e&ant 'ear, a%on87it

.er(i,,ion %etter i,,)e ' te

o((i,,ioner I#R> Sai7a%

6one> Sai7a% &ie No

IR+S!+=1$ ate

2=#02#2013:co.' enc%o,e;re8arin8 o.tin8 ta* rate, of

corre,.onin8 'ear, for 7ic

arrear+,a%ar' recei&e )+, 12:

2001:co.' enc%o,e;# Te

ta*.a'er i, a ,a%arie ini&i)a%

an rein,tate on i, ,er&ice 'SNGP! !aore on 1=#03#2010

an .ai to i( %a,t tree 'ear,

,er&ice enefit, a,

co(.en,ation on rein,tate(ent

in tree in,ta%%(ent, )t te

De.)t' ief Acco)nt, Officer

e)cte inco(e ta* )+, 14 on

c)rrent f%at rate, )rin8 te ta*

'ear, 2011 @ 2012 in,tea of te

re%e&ant 'ear, rate, i#e# 200< to

2010# Te ta*.a'er re&i,e+

,)(itte i, inco(e ta*

ret)rn, e%ectronica%%' for te

03#12#2015

Vie7 .oint oftee.art(ent i,a%rea' acce.tin te&erification

re.ort ate2=#01#2015#contention oftee.art(ent(a' eacce.te#

DA irecte te RTO to 8et te,tance &erifie fro( A)it an re.orco(.%iance to A)it+F9R '31#01#2014#

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re%e&ant 'ear, a%on87it

.er(i,,ion %etter i,,)e ' te

o((i,,ioner I#R> Sai7a%

6one> Sai7a% &ie No

IR+S!+=1$ ate

2=#02#2013:co.' enc%o,e;

re8arin8 o.tin8 ta* rate, of

corre,.onin8 'ear, for 7ic

arrear+,a%ar' recei&e )+, 12:

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31#01#2014

=1 1444+22 Muha$$ad !li+a?a' 52521

1450 Show cause notice has eenissued.

Uner.roce,,


=2 Muha$$ad !li+a?a

' 52521

515-5 Show cause notice has een

issued.

Uner.roce,,

Te RTO infor(e tat ,o7 ca),enotice a, een i,,)e to te

ta*.a'er# Te DA irecte te RTOto co(.%ete te .roceein8, anre.ort co(.%iance to A)it+F9R '31#01#2014

=3 Muha$$ad Shari# ' 1552851

48-186

Show cause notice has een

issued.

Uner.roce,,


E*ce,, eter(ination of ref)n

=4 4#5#2144=M)%tan6one

M/s. =i 'ech>dile ,il Mills2456120

2010 2-.466 Show cause notice has een issued. Uner.roce,,

Te RTO infor(e tat ca),e notice a, een i,to te ta*.a'er# Te irecte te RTO to co(te .roceein8, an co(.%iance to A)it+F931#01#2014

=5 do 2012 21.-8

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Non rea%iCation of F

=$ 4#$#114466/02& 18

*rystal FeedIndustry

2006 to2011

0.102 !s the issue in3ol3ed in this case hasalready een settled y the =onorale=i)h *ourt in the case re%orted as 2011;' 2-4H 104 '!J 241H 2011 '!J241 and in a Dud)$ent in writ ;etitiono. 10-1/201 dated9 0-.0-.201wherein the a$end$ents $ade in 77Fund ,rdinance 161 in the years 200-

& 2008 ha3e een declared asunconstitutional. Matter $ay %lease esettled.

2=#01#2015;endin) tillthe decisiono# !;>J*ourt

Te RTO infor(e tat ,o7 cnotice a, een i,,)e to te ta*.Te DA irecte te RTO to co(te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

=< do Ban?o !G 2008 to2012

0.422 Show cause notice has een issued. do Te RTO infor(e tat ,o7 cnotice a, een i,,)e to te ta*.Te DA irecte te RTO to co(te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

== do International FoodIndustry

201020112012

410210055

02#02#201$77F o# +s 2100 char)ed andreco3ered #or ta( year 2011.Show cause notice has een issued #orthe ta( year 2010 and 2012.

02#02#201$'he +',in#or$edthat 77F o# +s.2100#or the ta(year 2011has eenreco3ered d.co%y o#challan%ro3ided.+eco3ery o# alancea$ount $ayee(%edited.


= do aee$ *or%oration*otton ;ressin)Factory

2006 to2012


0 do =aDi Muha$$ad

Siddiue *otton

2006 to

2012

2.200 Show cause notice has een issued. do Te RTO infor(e tat ,o7 c

notice a, een i,,)e to te ta*.

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Ginners & ,il Mills Te DA irecte te RTO to co(te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

1 do Lassani *ottonGinners

20112012


2 do @alouch *otton

Ginners

2006 to

2012

1.4- Show cause notice has een issued. do Te RTO infor(e tat ,o7 c

notice a, een i,,)e to te ta*.Te DA irecte te RTO to co(te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

3 do Farhan IrsalanBaryana Merchant

2012 0.14 Show cause notice has een issued. do Te RTO infor(e tat ,o7 cnotice a, een i,,)e to te ta*.Te DA irecte te RTO to co(te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

4 do Bar$anwalayModel Industries

2010 to2012


5 141-6S%ecial

+ana @rothers*otton Ginnin)Sahiwal

10.8- 77F has een char)ed & reco3ered. DA irecte te RTO to 8et te ,t&erifie f ro( A)it an rco(.%iance to A)it+F9R ' 31#01#2

$ 16-4/&6S%ecialCone

M/S CaEariya>nter%arises ;3t"Ltd' 1--202

201020112012

1.111.241.261

otice #or non %ay$ent o# 77F u/s 44"o# 77F !ct 161 ha3e een issued #orta( years 2010 2011 & 2012 3ide letteros.-60 -61 & -62 dated 02.12.201.In res%onse thereto the ta(%ayerreuested #or adDourn$ent in all thethree years.2$#01#2015+e%ly recei3ed #ro$ the ta(%ayer dated91-.12.201 detail is as under9Ta* ear 201077F has already char)ed 3ide orderdated 0.04.2011+s. 111180

+e#und clai$ed y the ta(%ayer

2=#01#2015;endin) tillthe decisiono# !%e(*ourt.


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For ta( year 2010 +s. 5188-6@alance 77F %aid on0.0.2011 +s. 562611

'otal %ay$ents +s. 111180*o%y %ay$ent is enclosed"

Ta* ear 2011Show cause o# 77F issued on08.02.2012 #or a$ount +s. 24246.'he ta(%ayer clai$ed adDust$ent o#77F a)ainst re#und #or ta( year 2011+s. -156- and also stated that77F is not le3iale where ta(deduction at i$%ort sta)e on edile oil ishi)her than nor$al ta(ation ased onrecei%t /sale or K%ro#itK declared #orta(ation and also #iled Dud)$ent o#;eshawar =i)h *ourt re%orted as 64 ta(6.'a(

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= 16-4/&6S%ecialCone

M/s !da$ MilEFood ;3t" Ltd '08-0188

2012 46.64- 77F is not char)eale in the li)ht o#;eshawar =i)h *ourt ud)$ent ao3e.



16-4/&6S%ecialCone

M/s !MI Ginnin) &,il Mills ;3t" Ltd' 01010000

20112012

0.4 77F is not char)eale in the li)ht o#;eshawar =i)h *ourt ud)$ent ao3e.

2=#01#2015;endin) tillthe decision

o# !%e(*ourt.

Te RTO infor(e tat ,o7 cnotice a, een i,,)e to te ta*.Te DA irecte te RTO to co(

te .roceein8, an re.ort co(.%to A)it+F9R ' 31#01#2014

100 16-4/&6S%ecialCone

M/s !dullah 'e(tileMills ;3t" Ltd '2220-

0.522 20112012

77F +s.522000/ has een char)ed3ide order dated 2.06.201.

!s the issue in3ol3ed in this case hasalready een settled y the =onorale=i)h *ourt in the case re%orted as 2011;' 2-4H 104 '!J 241H 2011 '!J241 and in a Dud)$ent in writ ;etitiono. 10-1/201 dated9 0-.0-.201wherein the a$end$ents $ade in 77Fund ,rdinance 161 in the years 200-& 2008 ha3e een declared asunconstitutional. Matter $ay %lease esettled.


Te RTO infor(e tat te a(o)neen car8e# Te DA irecteRTO to e*.eite te reco&er' an rco(.%iance ' 31#01#2014#


M/s 'u$$on>nter%rises ;3t"Ltd. ' 2821012

0.556 2008 to2012




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M/s !h$ad =assan'e(tile Mills Ltd' 0100688

.52 2012 *har)ed +s.52284/ 3ide *+o./11 dated 02.06.201 *o%yenclosed". 'he ta(%ayer co$%any has#iled writ e#ore the =:le *ourt Multan@ench Multan 3ide 7; o.12400/200.e$and Stayed.





M/s ShuDaad7ea3in) Mills Ltd' 200524

.-4- 2010 to2012

*har)ed +s.212-008/ +s.25558/and +s.0120-/ 'otal +s.-468/"3ide *+ o.2-2 & 28/11 dated0-.06.201 *o%ies o# order enclosed".

!s the issue in3ol3ed in this case hasalready een settled y the =onorale=i)h *ourt in the case re%orted as 2011;' 2-4H 104 '!J 241H 2011 '!J

241 and in a Dud)$ent in writ ;etitiono. 10-1/201 dated9 0-.0-.201wherein the a$end$ents $ade in 77Fund ,rdinance 161 in the years 200-& 2008 ha3e een declared asunconstitutional. Matter $ay %lease esettled.




M/s !@*,'echnical ;3t" Ltd.' 15-05

1. 2006 to2012

'otal a$ount has een adDusted a)ainstre#und #or the ta( year 201.



Documents

Audit Report 2013-14 02.02.2016