Updated Dac Rto Multan , 2011-12,

8/17/2019 Updated Dac Rto Multan , 2011-12,

1/66

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MINUTES OF VERIFICATION MEETING OF AUDIT REPORT 2011-12IN RESPECT OF REGIONAL TAX OFFICE, MULTAN

Short recover o! t"# $%e to &'correct co()%t"t&o' o! t"#S*+ DP P"r"

No*N"(e o!T"#)"er

A(o%'t&'vove$

T"# .e"r

De)"rt(e't" Re) A%$&t Re("r/0*0*2013

DACD&rect&ve

1 5.3.1/13089/08

SpecialZone

M/s. ThalIndustriesCorporation2259717

2!"07!"3!9 2010 0*0*2013Sho# cause notice #as issued and $epl% recei&ed on02112011 'ro( ta)pa%er co(pan% and stated that*+urisdiction u/s 221 o' the Inco(e Ta) is not #arranted inthis case under the la# as there in no (ista,e apparent'ro( the record. -eclared results as per oriinal inco(eta) return and re&ised inco(e ta) return 'or the ao&e(entioned %ear are as under

Inco(e -eclared $s. 171"17"!02/Ta) 35 under 4T$ $s. 0"0"091/-eclared turno&er $s.3"810"8!2"222/Ta) u/s 113 0.5 $s. 19"05!"211/6 chared on net pro'it $s.30707178!/ 2$s. "1!1"!35/

dd ta) under 4T$ $s. 0"0"091/

Total ta) pa%ale $s. "207"52/ess ta) deducted/pa%(entas per nne)ureC $s.78"80"3!/alance re'und #as deter(ined :$s.12"!72"838/; Cop% o' assess(ent order u/s 221 is enclosed.There'ore" the para (a% please e treated as settled.10*11*2014SAME AS A5OVE

Chared andresultantl%re'und reduced&ide order u/s221 dated1.01.201226-30-7*2013The depart(enthas producedad+ust(ent o're'und 'or Ta)%ear 2010a(ountin to$s.1!1!3/dated20.0.2013 'or

6. 6urther"section 113 #aso(itted throuh6inance

ct"2008 and nota) #as pa%aleu/s 113 o' theInco(e Ta)


2/66

P a g e 2

-epart(ent tore&isit the case#ith respect toad+ust(ent o'(ini(u( ta) u/s113 prior to Ta)=ear 2009.11*11*2014S"(e " "9ove

$T< to pursuethe case atappropriate'oru( 'or outo' turn hearinand reportco(pliance to

udit/6$ %2.12.201!.

4on le&%o' (ini(u( ta) on the inco(e o' certain persons

25.3.2/13091/03

SpecialZone

M/s.$elianceea&inMills td0133!80

18"05"95 2010 0*0*2013

Ta) has een chared at $s. 5"321"750/ 'or ta) %ear

2010. dditional de(and o' $s. 2"12"977/ > $s.

!5!"797/ #as created #hich stands reco&ered throuh

cash pa%(ent &ide C?$ @ IT20120111027!1!2!80 >

IT20120928037!1395129. ?hoto cop% o' order >

C?$s enclosed. ?ara (a% please e treated as settled.

09.09.2013

6 $s.9"57!"155/ chared &ide -C$ @ 1!/131 dated0!092013 on the declared net pro'it o'$s.!78"707"79/.

21*04*2014

-e(and sta%ed % the TI$ on 0909201! 'or a period

o' 30 da%s.

0*0*2013Ta) charedu/s 113 andreco&ered$s.212977/and $s.!5!797a'ter i&encredit o' ta)alread% paid.Ao#e&er"6 o'

$s.957!155/on accountinpro'it notreco&ered.-epart(ent toreco&er the6 andinti(ate theaudit11*11*2014De)"rt(e't torecover the"(o%'t o!::F

04*01*2012

The $T<

see,s ti(e to

su(it repl%"

the -C

directed the

$T< to su(it

de'inite

proress in the

(atter %15.03.2012 to

udit / 6$.

21*08*2013

DAC $&recte$

the RTO

rev&&t the

c"e "'$

re)ort

co()&"'ce

to "%$&tF5R

9

DAC RTO MULTAN 2009-10 2010-11 2011-12 2012-13 TEXTILE (E)


3/66

P a g e 3

1*06*2013*

2*11*2014

The -Cdirected the$T< to pursuethe case atappropriate'oru( 'or outo' turn hearinand reportco(pliance to

udit/6$ %2.12.201!.

35.3.2/13091/03

SpecialZone

M/s. llahasa%aTe)tile >6inishinMills td01010719

1"19"023 2010 (end(ent


4/66

P a g e 4

depart(enthas 'iledappeal e'ore

TI$.11.11.201!Still su+udice

co(pliance to

udit/6$ %

15.09.2013.

2*11*2014

The -Cdirected the$T< to pursuethe case at

appropriate'oru( 'or outo' turn hearinand reportco(pliance to

udit/6$ %2.12.201!.

!5.3.2/13091/03

SpecialZone

M/s =asraModelCotton >


5/66

P a g e 5

De)"rt(e't to)ro9e the "eo! cotto'ee$ o& 9the t"#)"er

c"e "'$

re)ort

co()&"'ce

to "%$&tF5R

9 2*12*2014

55.3.2/13091/03

SpecialZone

M/s. Colon%Mills td2585135

7"1!0"8 2010 Co()&"'ce 06-06-2013

a; 6 $s."5"9!0/chared &ide -C$ @ !/131dated

02092013 on declared pro'it o' $s.332"8!7"000/ inthe liht o' +ud(ent o' the ADle Sind Aih court.

21-04-2014 a; $e(edial action u/s 122:5; is still pendin #ith the

dditional Co((issioner udit.

22*01*201$e(edial action u/s 122:5; has een co(pleted and(ini(u( ta) u/s 133 chared o' $s. 31"!0"530 and

a'ter ain ad&an+ce ta) pa%(ent o' $s. 19!!!95/alance pa%ale is $s. 1172035/Ta)pa%er is in 1st appeal.

St& %'$er)roce

21*08*2013

-C directed

the $T< to

' inalie the

proceedin

and report

co(pliance to

audit/6$ %

15.09.2013.

2*11*2014

-C directed

the $T< to'inalie the

proceedin

and report

co(pliance to

audit/6$ %

2.12.201!



6/66

P a g e 6

5.3.2/13091/03

SpecialZone

M/s. lAilalIndustries:?&t; td0800582

3"1!5"813 2010


7/66

P a g e 7

75.3.2/13091/03

SpecialZone

M/s. 6ati(aSuar Millstd0100972

30"9"039 2010 Co'tete$; The ta)pa%er co(pan% declared ta)aleinco(e $s.13589852/ and turno&er 'ro( all sources$s.3!0188518/ and ta) u/s 113 0.5 #or,ed out$s.17009!2/ and ta) pa%ale under ?T$ a(ountinto $s.!077139/ .The -CI$ udit Bnit01" ZoneII" $T


8/66

P a g e 8

has een de(and that the -epart(ent to re&isit thecase as 6 is le&iale on accountin pro'it instead o' declared inco(e as per Circular 13 o' 2008 and latestdecision o' Sindh Aih Court.In this reard" it is su(itted that the -epart(ent isunale to ta,e an% action in the liht o' +ud(ent passed% the Aonourale ahore Aih Court in .? 4o. 1017dated 00.2012" #herein the a(end(ents (ade in6


9/66

P a g e 9

L"tet Co()&"'ce 10*11-2014The 9e &=h Co%rt M%t"' 9e'ch M%t"' h"

!%rther t"e$ " )er or$er heet $"te$ 28-0-2014*

re)ort

co()&"'ce

to "%$&tF5R

9

1*06*2013*

2*11*2014Su+udice.The -Cdirected the

$T< to pursuethe case andreportco(pliance to

udit/6$ %2.12.201!.

95.3.2/13091/03

SpecialZone

M/s.Masood6arics td1!173!7

5"03"152 2010 The (atter has een ta,en up % the Co((issionerInland $e&enue ZoneII" $T< Multan has passed orderu/s 122:5; &ide -C$ @ 5/1 dated 15032012 creatinadditional de(and o' $s.!"32"5!3/ #hich #asreco&ered &ide C?$ @ IT20120!0!037!1033757.Cop% o' order > C?$ is enclosed. The para (a% pleasee treated as settled.06-06-2013

4otice o' nonpa%(ent o' 6 'or Ta) =ear 2010 #asissued &ide 4o.1!2 dated 0052013 in the liht o'ADle Sindh Aih Court Gud(ent ut the ta)pa%erco(pan% not co(plied #ith. 6 $s.2"2!9"532/chared &ide -C$ @ 18/132 dated 05092013 ondeclared net pro'it o' $s.112"!7"595/ in the liht o'

+ud(ent o' the ADle Sind Aih Court :cop% o' order isenclosed;.21-04-2014 The a(ount o' 6 #as sta%ed % theADle Aih Court on 30092013 #ith the direction that*su+ect to notice" operation o' i(puned notice dated03!092013 shall re(ained suspended and respondentare restrained 'ro( adoptin coerci&e (easure 'orreco&er% o' disputed a(ountE.L"tet Co()&"'ce 10*11-2014

Ch"r=e$ "'$recovere$R*43243-thro%=h c"hch""'*oever ::Fo!R*1234-

& t&recover"9e*

11*11*2014S"(e ""9ove*

0!.01.2012

The $T<see,s ti(e tosu(it repl%"the -Cdirected the$T< to su(it

de'initeproress inthe (atter %15.03.2012 to

udit / 6$.

21*08*2013A(o%'trecovere$R*43243-"'$ the "(e& "over&!&e$ 9"%$&t* DAC$&recte$ the

RTO to



10/66

P a g e 1 0

The ADle Aih Court Multan ench Multan has 'urther

sta%ed as per order sheet dated 2805201!.

recover the9""'ce"(o%'tR*1234-"'$ re)ortco()&"'ceto "%$&tF5R91*03*2013*

2*11*2014

Su+udice.The -Cdirected the$T< to pursuethe case andreportco(pliance to

udit/6$ %2.12.201!

105.3.2/13091/03

SpecialZone

M/s. $oo(i6arics td1!17359

7"80"25 2010 The (atter has een ta,en up % the Co((issionerInland $e&enue ZoneII" $T< Multan has passed orderu/s 122:5; &ide -C$ @ !/1 dated 15032012 creatinadditional de(and o' $s.5"830"997/ #hich #as

reco&ered &ide C?$ @ IT20120!031!731020303.Cop% o' order > C?$ is enclosed. The para (a% pleasee treated as settled.06-06-20134otice o' nonpa%(ent o' 6 'or Ta) =ear 2010 #asissued &ide 4o.1!2 dated 0052013 in the liht o'ADle Sindh Aih Court Gud(ent ut the ta)pa%erco(pan% not co(plied #ith. 6 $s.!"59"283/chared &ide -C$ @ 22/132 dated 05092013 ondeclared net pro'it o' $s.228"!!"1!8/ in the liht o'

+ud(ent o' the ADle Sind Aih Court :cop% o' order isenclosed;.21-04-2014 The a(ount o' 6 #as sta%ed % theADle Aih Court on 2!102013 #ith the direction that*su+ect to notice" operation o' i(puned notice dated

03!092013 shall re(ained suspended and respondentare restrained 'ro( adoptin coerci&e (easure 'or

Ch"r=e$ "'$recovere$R*830667-thro%=h c"h

ch""'*oever ::Fo!R*240024-& t&recover"9e*

11*11*2014S"(e ""9ove*

A(o%'trecovere$R*830667-"'$ the "(e

& "over&!&e$ 9"%$&t* DAC$&recte$ theRTO torecover the9""'ce"(o%'tR*2400024-"'$ re)ortco()&"'ceto "%$&tF5R91*03*2013*

2*11*2014Su+udice.



11/66

P a g e 1 1reco&er% o' disputed a(ountE.

L"tet Co()&"'ce 10-11-2014The ADle Aih Court Multan ench Multan has 'urthersta%ed as per order sheet dated 2805201!.

The -Cdirected the$T< to pursuethe case andreportco(pliance to

udit/6$ %2.12.201!

Short le&% o' ta) due to incorrect co(putation o' ta)ale inco(e. 4on 'ilin o' state(ent u/s 115:!; e)cessi&e deter(ination o' re'und

115.3.3/12977/0

Special Zone

M/s. an, l Aai709857

3"23"137 2010 Co'tete$;The audit oser&ation #as con'ronted to theta)pa%er #ho &ide .$.Ds letter dated 19.10.2011su(itted its repl% contendin that $ule 8:3; hasretrospecti&e e''ect and ad+ust(ents #ere to e(ade in T.= 2010 #hen it #as inserted % the6inance ct 2010. There is no loss o' re&enueH 'irstl%ecause i+ara inco(e 'or earlier %ear" thouh aainstthe la#" has alread% een added &ide order under section 122:1;/177 dated 21.05.2011 and secondl%the treat(ent suested % audit authorit%" thouhaainst the pro&isions o' rule 8 o' Se&enthSchedule read #ith sections 18:3; and 22:12; o' the


12/66

P a g e 1 2

udit %2.12.201!.

12

5.3.3/12953/02

Special Zone

M/s. ?a, ra6ertilier:?&t; td078750

107"19"80

2010 Case has een re'erred to udit 'or re(edial action.0-0-2013

ssttH 'or ta) %ear 2010 has een a(ended u/s122:5; % the CI$ ZoneII" $T


13/66

P a g e 1 3

Short ev o! t"# $%e to 'o' "oc"t&o' o! )ro)ort&o'"te e#)e'e*

13 5.3.!/12978/01

Special Zone

M/s.Shu+aadea&inMills td270052!7

20"222"891 2010Co()&"'ce 06-06*2013The (atter has een ta,en up % the Co((issionerInland $e&enue ZoneII" $T< Multan has passedorder u/s 122:5; &ide -C$ @ 1/1 dated 0103202creatin additional de(and o' $s. 18"88"92/.

ater on the CI$:; #ho &ide his .< 4o. 3!!" dated270!2012 has &acated the order u/s 122:5; einilleal :Copies o' orders are enclosed;. Secondappeal has not 'iled #ith the re(ar,s o' the CI$Special Zone that the order u/s 122:5; on theround that $ule 231 o' I.Ta) $ule 2002" pro&idesthat #hile preparin e)penditure *6


14/66

P a g e 1 4

1! 5.3.!/12978/01

Special Zone

M/s. ?a, ra

6ertilier:?&t; td078750

337"383"000

2010 Case has een re'erred to udit 'or re(edial action.0-0-2013

ssttH 'or ta) %ear 2010 has een a(ended u/s122:5; % the CI$ ZoneII" $T


15/66

P a g e 1 5

ahore &ide


16/66

P a g e 1 6

the dditional Co((issioner udit.; The TI$ has sta%ed de(and on 0505201!.

Lo o! reve'%e !or 'o' tre"t&'= the t"# coecte$ or $e$%cte$ " !&'" t"#*

17 5.3.17/1308!/12

SpecialZone

M/s. h(adAassanTe)tile Millstd01009788

2"11"!75 2010 Co()&"'ce 0*0*2013a; The (atter has een ta,en up % theCo((issioner Inland $e&enue ZoneII" $T< Multan has passed order u/s 122:5; &ide -C$ @ 12/02 dated 230!202creatin e)cessi&e deter(ination o' re'und a(ountin to $s.8"289"37/ Cop% o' order is enclosed.; 6 $s.1"180"703/ :; $s.1"15"702/ J$s.2!"001/#as chared &ide -C$ @ 1/131 dated 02092013 :cop%o' order is enclosed;.

L"tet Co()&"'ce 10-11-2014 a; -e(and o' I. Ta) $s.828937/ sta%ed % TI$ on 2108201! 'or !5 da%s.; The CI$ :; has deleted the 6 de(and &ideorder 4o.288 dated 1108201! $s.2!001/ ta,en into:;

a/c.

De)"rt(e'tto rev&&t the&%e o! oc"rr&e$!or"r$$&c%e$ &'or$er %122AB$"te$23*04*12*F%rthert"t% o!recover &'re)ect o!e#cere!%'$&%e$ to 9e&'t&("te$ to"%$&t*11*11*2014S"(ere("r/ ""9ove

0!.01.2012

The $T<

see,s ti(e to

su(it repl%"

the -C

directed the

$T< to

su(it

de'inite

proress in

the (atter %

15.03.2012 to

udit / 6$.

21.08.2013

DAC

$&recte$ the

RTO rev&&t

the c"e "'$

re)ort

co()&"'ce

to "%$&tF5R

9

1*06*2013*

2*11*2014



17/66

P a g e 1 7

The -C

directed the

$T< to

'inalie the

leal

proceedins

in the liht o'

discussion in

-C %

2.12.201!.

4on le&% o' penalt% 'or non/late 'ilin o' returns u/s 182

18 5.3.20/12955/11

MultanZone

dnan Za'ar 01027!7

!0"81! 2010 CONTESTED*The udit


18/66

P a g e 1 8

19 5.3.20/12955/11

MultanZone

ahu Cotton6actor% >

lliedIndustries1933575

!75"!9! 2010 CONTESTED*The udit


19/66


20/66

P a g e 2 0

21 5.3.20/12955/11

MultanZone

-arisha,cottonIndustries


21/66

P a g e 2 1

23 5.3.20/12955/11

MultanZone

Shei,hIndustriesCottoninnin andpressin6actor% >


22/66

P a g e 2 2

25 5.3.20/12955/11

MultanZone

Aa(aGa&ed CottonIndustriesLot ddu1!10!12

512"2! 2010CONTESTED*The A%$&t O9erv"t&o' to ch"r=e )e'"t %182 &' PTR c"e "re 'ot "))&c"9e !or t"# e"r2010, " the e#)"'"t&o' to ect&o' 1821B "t Sr*No*1 & &'erte$ 9 F&'"'ce Act, 2011 "))&c"9eto t"# e"r 2012* A )er ret%r' o! tot" &'co(e !or

t"# e"r 2010, t"# )""9e & t"# ch"r=e"9e et"# )"&$$e$%cte$* T"# )""9e &' " PTR c"e" )er ret%r' & N&* e'ce (&'&(%( )e'"t o!R* 000- ch"r=e"9e*

Keri'icationpendin.

$e'er to -C aspenalt% ischareale onta) pa%ale e&en

return 'iled u/s115:!; and ta)deducted as?T$

DAC $&recte$the RTO rev&&tthe c"e "'$re)ortco()&"'ce to"%$&tF5R 91*06*2013*

DAC $&rect&ve2*11*2014The -Cdirected the $T<to et the stance&eri'ied 'ro(

udit %2.12.201!.

2 5.3.20/12955/11

MultanZone

Moil CottoninninIndustries"1522913

1"05"513 2010 CONTESTED*The A%$&t O9erv"t&o' to ch"r=e )e'"t %182 &' PTR c"e "re 'ot "))&c"9e !or t"# e"r2010, " the e#)"'"t&o' to ect&o' 1821B "t Sr*No*1 & &'erte$ 9 F&'"'ce Act, 2011 "))&c"9eto t"# e"r 2012* A )er ret%r' o! tot" &'co(e !or t"# e"r 2010, t"# )""9e & t"# ch"r=e"9e et"# )"&$$e$%cte$* T"# )""9e &' " PTR c"e" )er ret%r' & N&* e'ce (&'&(%( )e'"t o!R* 000- ch"r=e"9e*

Keri'icationpendin.

$e'er to -C aspenalt% ischareale onta) pa%ale e&enreturn 'iled u/s115:!; and ta)deducted as?T$.



udit %2.12.201!.



23/66

P a g e 2 3

27 5.3.20/12955/11

MultanZone

. 4.$iceTraders1507000

!"258 2010 CONTESTED*The A%$&t O9erv"t&o' to ch"r=e )e'"t %182 &' PTR c"e "re 'ot "))&c"9e !or t"# e"r2010, " the e#)"'"t&o' to ect&o' 1821B "t Sr*No*1 & &'erte$ 9 F&'"'ce Act, 2011 "))&c"9eto t"# e"r 2012* A )er ret%r' o! tot" &'co(e !or t"# e"r 2010, t"# )""9e & t"# ch"r=e"9e e

t"# )"&$$e$%cte$* T"# )""9e &' " PTR c"e" )er ret%r' & N&* e'ce (&'&(%( )e'"t o!R* 000- ch"r=e"9e*

Keri'icationpendin.

$e'er to -C aspenalt% ischareale onta) pa%ale e&en

return 'iled u/s115:!; and ta)deducted as?T$.



udit %2.12.201!.

30 5.3.20/

12955/11

MultanZone

l4oor

Cottoninnin?ressin >


24/66

P a g e 2 4

Irre=%"r "'$ %'"!% &%"'ce o! re!%'$

31 5.!.1/12979/09

Sahi#al

Zone

M/s.is(illah$ice 6actor%Sahi#al

432,476 2010 Chared $s. 190921/ u/s 122 :5; and Ta)pa%erdeposited $s. 95!000/. alance reco&er% a#aited.

Keri'icationpendin

DAC $&recte$the RTO rev&&tthe c"e "'$re)ort

co()&"'ce to"%$&tF5R 91*06*2013*DAC $&rect&ve2*11*2014The -Cdirected the $T<to et the stance&eri'ied 'ro(

udit %2.12.201!.

33 5.!.1SpecialZone

M/s. 4asirIFal cottonIndustries:?&t;td

43,76 2010 Bnder process U'$er)roce -C too,

seriousconcerned'or non'inaliationthe case.-Cdirected the$T< to'inalie theproceedinand reportco(pliance

to



25/66

P a g e 2 5

audit/6$%15.09.2013. DAC$&rect&ve2*11*2014The -Cdirected the$T< to'inalie theproceedin

and reportco(pliancetoaudit/6$%2.12.201!.

345.!.1/1308/0

MultanZone

M/s. Lana an


26/66

P a g e 2 6

2*11*2014The -Cdirected the$T< to'inalie theproceedinand reportco(pliancetoaudit/6$%2.12.201!.

3 SpecialZone5.!.1/13082/0!

M/s. $oo(iIndustries:?&t; td

22,460,743 2010 L"tet co()&"'ce 0*0*2013Co'tete$;Sho# cause notice #as issued &ide this o''ice letter 4o.372 dated 17.10.2011. In response thereto the .$'iled repl% on 21.10.2011 and stated the co(pan%ne&er i(ported o' edile oil and pac,in (aterialand ne&er (ade an% co((ercial i(port . Theta)pa%er co(pan% onl% i(ported canola seed 'or its

o#n industrial underta,in/(anu'acturin. The .$has pro&ided copies o' oods declaration 'or theentire i(ports #hich clearl% indicate that the ta)pa%er onl% i(ported canola seed. The order u/s 170:!; o' the Inco(e Ta)


27/66

P a g e 2 7

Ta) pa%ale .5$s.5"90"131/

M&'&(%( t"# % 113 & h&=her th"' the t"#)""9e " )er!&rt Sche$%e " "9ove $s.5"90"131/

dd 'inal ta) 1 on suppl% o' cotton lint $s.773"87/

dd or,er el'are 6und chared as ao&e $s.303"028/Total ta) pa%ale 'or the %ear $s."77"02/Le $e$%ct&o' )"(e'tTa) deducted on i(ports u/s 1!8 #as clai(ed$s.28"032"570/and &eri'ied % the -?B" Multan &ide 4o.220/191dated 27.01.2011 $s.25"!25"231/Ta) deducted on suppl% o' cotton lint #as clai(ed$s.70"522/and &eri'ied % the -?B" Multan &ide 4o.208/180

$s. 531"229/Ta) deducted on cash #ithdra#al u/s 231 &eri'ied% an,s$s. 578"98/Ta) deducted on electricit% ills u/s 235:oriinal ills seen;$s. 1"!00"193/Ta) deducted on telephone ills u/s 23

:oriinal ills seen;$s. 2"599/Total &eri'ied ta) deductions/pa%(ents$s.27"938"220/alance re'undale a(ount 'or the %ear$s.21"171"19!/;Total ta) chared 'or the %ear is $s.7702/included ta) on ?T$ and 6 and (ini(u( ta)chared 0.5. The ta) chared u/s 113 is hiher than the ta) pa%ale under 4T$. The ta) pa%aleunder ?T$ #as allo#ed u/s 153 'or suppl% o' cottonlint a(ountin to $s.70"522/ out o' #hich #as&eri'ied % the -?B" $T


28/66

P a g e 2 8

settled10*11*2014The audit oser&ation #as con'ronted to ta)pa%er &ide CI$" >C Bnit01 &ide letter 4o. 372 dated17.10.201!. The Ta)pa%er 'urnished repl% throuh his

$ on 21.10.2011" #herein he has denied theoser&ation and denied 'or i(port o' edile oil andpac,in (aterial as #ell as co((ercial i(ports % theTa)pa%er. :Copies enclosed;. .

3 5.!.1/1305!/08

MultanZone

M/s. aliCottonIndustries

22,62o 2010 Bnder process U'$er)roce

DAC $&recte$the RTO rev&&tthe c"e "'$re)ortco()&"'ce to"%$&tF5R 91*06*2013*DAC $&rect&ve2*11*2014The -Cdirected the $T<to 'inalie theproceedin andreportco(pliance to

audit /6$ %2.12.201!

37 5.!.1/1305!/08

MultanZone

M/s.$eh(aniaCottoninnin?ressin >


29/66

P a g e 2 9

The -C

directed the $T<

to 'inalie the

proceedin and

report

co(pliance to

audit /6$ %

2.12.201!

36 5.!.1/1305!/08

MultanZone

do 443,174 2006 Bnder process -$o- -


30/66

P a g e 3 0

co(pan% upto 20.11.2011.


31/66

P a g e 3 1

!15.!.2/13052/09

SpecialZone

M/s. SuccessIndustries:?&t; td32518927

!"575"872 2010 Co'tete$. The ta)pa%er co(pan% is an industrialunderta,in enaed in asse(lin o' air conditioners and 'ul'i ls the conditions o' *(anu'actureE as laid do#n in section u/s 153:9; o' Inco(e Ta)


32/66

P a g e 3 2

21*08*2013DAC too/er&o% co'cer'!or 'ot co()& t )rev&o%DAC $&rect&ve*DAC $&recte$RTO to !%r'&hre))ro=reto "%$&tF5R 91,06*2013*2*11*2014

The -Cdirected the $T<to 'inalie theproceedin andreportco(pliance toaudit/6$ %2.12.201!.

No' re"&J"t&o' o! :or/er :e!"re F%'$No' recover o! ::F "(o%'t&'= to R*12,137,71- &' c"e $er&v&'= &'co(e %'$er Pre%()t&ve T"# Re=&(e PTRB

!! 5.5.1/12981/Sahi#alZone

MatloorothersCottoninninChicha#atni291730!

20"!05 Chared > ad+usted aainst re'und. $e'undad+ust(ent has een sent to -istrict ccounts


33/66

P a g e 3 3

!"e r#eedi%*&%d re#r!

#+'i&%e !#&,di!./R 15092013

DAC directives

on 26.11.2014

T"e DAC

ere i!eri#, #%er%

#er !"e',e&r+&!!i!,de #$ !"e

RTO T"e DACdi re! ed ! "e

C"ie$ C#++ii#%er

!# er#%&'''## i%!# !"e

+&!!er &%dre#r!

#+'i&%e !#A,di!./R 26122014

!5 5.5.1/12981/Sahi#alZone

$anarothersCotton >


34/66

P a g e 3 4

audit/6$ %15.09.2013.DAC $&rect&ve

o' 2*11*2014

The DAC expressits seriousconcern over theu!e"ar#attitu$e o% the&T'( The DAC$irecte$ theChie% Co##issioner to

persona) oo!into the #atteran$ reportco#piance toAu$it*+,& -)26(12(2014(

! 5.5.1/12981/MultanZone

?ri(e CottonIndustriesLhane#al21!!9097

301"!07L"tet co()&"'ce 0*0*2013

Chared $s.301"!07/ and reco&ered throuh re'undad+ust(ent.

Ver&!&c"t&o')e'$&'=

DAC $&recte$the RTO to=et the)o&t&o'ver&!&e$ !ro("%$&t 91*06*2013

DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.



35/66

P a g e 3 5

!8 5.5.1/

MultanZone

MustaFrothersCottonIndustriesTaunsa15!2919!

212"335 U'$er )roce*L"tet co()&"'ce 0*0*2013

Ch"r=e$ "'$ recovere$ R*21233- thro%=h re!%'$"$ ad+usted aainst re'und. $e'und ad+ust(enthas een sent to -istrict ccounts


36/66

P a g e 3 6

audit/6$ %2.12.201!.

50 5.5.1/

MultanZone

-arisha,cottonIndustries$a+anpur099987

102"318 2010 Chared $s.102"318/ $eco&er% a#aited.

atest co(pliance 0.05.2013

Chared $s.102318/ and reco&ered throuh re'undad+ust(ent.

-epart(enthas collectedthe 6 utnot paid toMinistr% o'aor >Manpo#er.Aence IT 10!(a% eprepared andsent to 6T< 'or accountin andtrans'er o'6und to theconcernedNuarter.The CCIR, h"9ee're%ete$v&$e o!!&ceetter No*2818 $"te$

10*11*2014, tot"/e %) the&%e &th the5o"r$*

DAC $&recte$the RTO to=et the)o&t&o'ver&!&e$ !ro("%$&t 91*06*2013*DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

52 5.5.1/Sahi#al

Sil&er 6ierCottonIndustries"Chicha#atni11773731

231"239 2010 Chared > ad+usted aainst re'und. $e'und ad+ust(enthas een sent to -istrict ccounts


37/66

P a g e 3 7

!%r'&hre))ro=re to "%$&tF5R9 1,06*2013*DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand report

co(pliance toaudit/6$ %2.12.201!.

535.5.1/

Sahi#alZone

ChohanCottoninnin >?ressin6actor%Sahi#al0!558375

121"850 2010 Chared > ad+usted aainst re'und. $e'und ad+ust(enthas een sent to -istrict ccounts


38/66

P a g e 3 8

5!5.5.1/

Sahi#alZone

-ata CottoninnersKehari1!01!33

157"!0 2010 $s. 107!0 has een deposited % the Ta)pa%er . Thealance reco&er% a#aited.

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re

to "%$&tF5R9 1,06*2013DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

55 5.5.1/

SpecialZone

al IndustriesMultan13!1!!!5

28"885 2010 Co()&"'ce 06-06-20134otice o' nonpa%(ent o' 6 'or Ta) =ear 2010 #asissued &ide 4o.1!2 dated 0052013 in the liht o'ADle Sindh Aih Court Gud(ent ut the ta)pa%erco(pan% not co(plied #ith. 6 $s.28"885/chared &ide -C$ @ 29/135 dated 0092013 on the?T$ declared in the liht o' +ud(ent o' Sind Aihcourt21-04-2014 $s.5"88/ reco&ered throuh re'und ad+ust(ent on6eruar%"201!. $eco&er% notice u/s 138:2; #as issuedon 1!0!201! 'or reco&er% o' re(ainin a(ount$s.202"999/.

De)"rt(e't to)rov&$e%))ort&'=$oc%(e'trecover

S%))ort&'=$oc%(e't"re 'o"v"&"9e

DAC too/er&o%co'cer' !or'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to "%$&tF5R9 1,06*2013*

DAC


9$&rect&ve


39/66

P a g e 3 9

L"tet Co()&"'ce 10-11-2014$s.19"715/ #as ad+usted 'ro( the re'und 'or the ta)

%ear 2013" durin the (onth o' uust 201!.

$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

55.5.1/

Sahi#alZone

Mehta 6lour Mills29307759

2!!"182 2010 Co'tete$The ta)pa%er deri&es inco(e 'ro( 'lour (ill and inco(eta) return 'or the ta) %ear 2010 'iled % declarin aninco(e o' $s. 130!000/ aainst sales o' $s.305"227"59 under nor(al ta) rei(e and no turno&errelatin to ?T$ ha&e een declared. 6 on declaredinco(e co(es to $s. 2080 onl%.

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to "%$&tF5R9 1,06*2013*

DAC

$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

57 5.5.1/ is(illahCotton

38!"!2 2010 Bnder process Bnder process DAC too/er&o%


0Multan inners


40/66

P a g e 4 0Zone 08!191 'ot co()

&t )rev&o%DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to"%$&tF5R 91,06*2013*


59 5.5.1/

12981/10

Sahi#alZone

$anarothersCotton >


41/66

P a g e 4 1

0 5.5.1/

MultanZone

Lh. Mua''arMah(oodM.Masood032912

7!"!77 2010 Bnder process Bnder process DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC $&recte$RTO to!%r'&h

re))ro=re to"%$&tF5R 91,06*2013*DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

2 5.5.1/

Sahi#alZone

Aa'i Cottoninners12703389

335"2!0 2010The ta)pa%er has paid 6 $s.335"2!0/ #ith returne'iled on30.10.2010.

-epart(ent hascollected the6 ut notpaid to Ministr%

DAC $&recte$the RTO to=et the)o&t&o'


2Chared > ad+usted aainst re'und. $e'und o' aor > ver&!&e$ !ro(


42/66

P a g e 4 2ad+ust(ent has een sent to -istrict ccounts


43/66

P a g e 4 3

! 5.5.1/

MultanZone

tta ur$eh(anCottonIndustries


44/66

P a g e 4 4 !%r'&h

re))ro=re to"%$&tF5R 91,06*2013*

DAC$&rect&ve2*11*2014The -Cdirected the

$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

5.5.1/

12981/0!

Sahi#alZone

M/s.Monto(er%Modern 6lour > $ice Mills

25"!25 2010 Bnder process Bnder process DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to"%$&tF5R 91,06*2013*

DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'ied


5and reportco(pliance to


45/66

P a g e 4


7 5.5.1/

Multanone

M/s. =ousa'


46/66

P a g e 4

DAC $&recte$RTO to!%r'&hre))ro=re to"%$&tF5R 91,06*2013*

DAC$&rect&ve2*11*2014

The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

9 5.5.1/

MultanZone

Channu6lour Mills

18"029 2010 Bnder process Bnder process DAC too/er&o%co'cer' !or'ot co()




4 7

$T< to et thestance &eri'ied


47/66

P a g e 4

stance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

70 5.5.1/

MultanZone

Ga(eel ,htar

180"81 2010 Bnder process Bnder process DAC too/er&o%co'cer' !or'ot co()



71 5.5.1/

Multanone

Sun Crop?esticides

551"559 20106 $s. 53!21 has een paid throuh return o'total inco(e 'or Ta) =ear 2010.

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or 'ot co()&t )rev&o%


4 8

DAC$&rect&ve*


48/66

P a g e 4 DAC $&recte$

RTO to!%r'&hre))ro=re to"%$&tF5R 91,06*2013

DAC$&rect&ve

2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

72 5.5.1/

MultanZone

oldenuricants13013980

38"919 20106 $s. 39713 has een paid throuh return o'total inco(e 'or Ta) =ear 2010.

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or 'ot co()&t )rev&o%DAC$&rect&ve*DAC $&recte$


4 9

RTO to!%r'&h


49/66

P a g e 4 re))ro=re

to"%$&tF5R 91,06*2013*


$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

73 5.5.1/

Multanone

Cr%stal 6eedIndustr%10173102

2!"!19 2010 Bnder process Bnder process DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to"%$&tF5R 91,06*2013*

DAC$&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'ied


5 0

and reportco(pliance to

di /6$


50/66

P a g e 5 audit/6$ %

2.12.201!.

7! 5.5.1/

SpecialZone

nees Te)tileMills1281922

18"!90 2010

06-06-2013


51/66

P a g e 5 re))ro=re

to "%$&tF5R9 1,06*2013*

DAC $&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

7 5.5.1/

MultanZone

haalaSohail01053!93

132"82! 2010 Bnder process Bnderprocess

DAC too/er&o%co'cer' !or'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to !%r'&hre))ro=reto "%$&tF5R9 1,06*2013*

DAC $&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.


5 2

77 5 5 1/ i !0 83 2010 ::F t h $ t& t R 41 14 V &!& t& DAC t /


52/66

P a g e 577 5.5.1/

Multanone

)inChe(icalsCorporation113387!

!0"83 2010 ::F "(o%'t ch"r=e$ "(o%'t&'= to R* 41,149 )"&'= or$er %'$er ect&o' 44B o! :or/er:e!"re Or$; 1671 $"te$ 0*06*2013*

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to !%r'&hre))ro=reto "%$&tF5R

9 1,06*2013DAC $&rect&ve2*11*2014The -Cdirected the$T< to et thestance &eri'iedand reportco(pliance toaudit/6$ %2.12.201!.

78 5.5.1/

MultanZone

dil 6lourMills27332527

20"089 2010 Bnder process Bnderprocess

DAC too/er&o%co'cer' !or 'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to !%r'&hre))ro=reto "%$&tF5R9 1,06*2013*

DAC $&rect&ve2*11*2014The -Cdirected the


5 3

$T< to et thestance &eri'iedand report


53/66

P a g e and report


79

5.5.1/

MultanZone

lLhair

6lour Mills239!!05

2!"018 2010 6 #as chared $s. 2!018 on 09072013

$eco&er% a#aited.

Ver&!&c"t&o'

)e'$&'=

DAC too/

er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC$&recte$RTO to!%r'&hre))ro=re to"%$&tF5R91,06*2013*

DAC$&rect&ve2*11*2014The -Cdirected the$T< to etthe stance&eri'ied andreportco(plianceto audit/6$%2.12.201!.


5 4

80 5 5 1/ Lari( Sons 11 50 2010 Chared $s 1150 $eco&ered throuh re'und Bnder DAC too/


54/66

P a g e

80 5.5.1/

MultanZone

Lari( Sons6lour Mills2189!7

11"50 2010 Chared $s. 1150. $eco&ered throuh re'undad+ust(ent. C?$@ 2189! dated 30.09.2013

Bnderprocess

DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC$&recte$RTO to

!%r'&hre))ro=re to"%$&tF5R91,06*2013*

DAC$&rect&ve2*11*2014The -Cdirected the$T< to etthe stance&eri'ied andreport

co(plianceto audit/6$%2.12.201!.

81 5.5.1/

MultanZone

Aa(eed6lour Mills21!0707

10"055 2010 6 #as chared $s. 10055 on 09072013$eco&er% a#aited

Ver&!&c"t&o')e'$&'=

DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*



55/66

e 5 6

DAC$&rect&ve2*11*2014


56/66

P a g e

The -Cdirected the$T< to etthe stance&eri'ied andreportco(plianceto audit/6$%2.12.201!.

835.5.1/

MultanZone

Channu 'lourMills


57/66

P a g e

8!5.5.1/

SpecialZone

(ir 6ine)ports :?&t;td 13382

279"05 2010 Bnder process Bnderprocess

DAC too/er&o%co'cer' !or'ot co()&t )rev&o%DAC$&rect&ve*DAC$&recte$RTO to!%r'&hre))ro=re to"%$&tF5R91,06*2013


$T< to etthe stance&eri'ied andreportco(plianceto audit/6$%2.12.201!.

85 5.5.1/

Multan

Muara,6lour Mills


58/66

e 5 9

"%$&tF5R91,06*2013


59/66

P a g

DAC$&rect&ve2*11*2014The -Cdirected the$T< to etthe stance&eri'ied andreport

co(plianceto audit/6$%2.12.201!.

87 MultanZone

Meran 6lourMills


60/66

P a g co(pliance

to audit/6$%2.12.201!.

88 MultanZone

Sai'al 6lourMills


61/66

P a g$epl% recei&ed 'ro( the ta)pa%er co(pan% stated

that durin the course o' udit % the -CI$ udit01" $T2008 ha&eeendeclared asunconstitutional.Si(ilarl%" in&ie# o' latest

'ot co() &t)rev&o% DAC$&rect&ve*DAC $&recte$RTO to!%r'&hre))ro=re to "%$&tF5R9 1,06*2013*



g e 6 2

+ud(entpronounced% theAonourale


62/66

P a g Aonourale

Supre(eCourt o' ?a,istan inCi&il ppeals4o. 195 to1958 o' 200dated1!.03.201!#herein it

has eenheld that *the la##hich isenunciated% the AihCourt under

rticle 201eco(esindinprecedent 'or all 'oru(s#ithin thepro&ince andthe la#

enunciated% this courtunder rticle189eco(esindinprecedent 'or all 'oru( inthe countr%.

90 5.5.1/12980/0!

ThalIndustriesCorporation

"1!1"!35 210 D%r&'= the co%re o! A%$&t Ver&!&c"t&o' $"te$11*11*2014 , &t h" 9ee' $e("'$e$ to re)ort"9o%t the recover o! ::F*

Bnderprocess

DAC too/er&o%co'cer' !or


g e 6 3

SpecialZone

td 2259717 'ot co()&t )rev&o%DAC$&rect&ve*


63/66

P a g

I' th& re="r$, &t & %9(&tte$ th"t theDe)"rt(e't h" "re"$ ch"r=e$ ::F"(o%'t&'= to R* ,141,434- "'$ "o

recovere$ the "(e thro%=h IT-104 "="&'tre!%'$"9e "(o%'t !or the T"# .e"r 2010*The )roo! o! "$


64/66

P a The -C

directed the$T< to etthe stance&eri'ied andreportco(plianceto audit/6$%

2.12.201!.

92 MultanZone

l4oor 'lourMills


65/66

P a

93 SpecialZone

$elianceCo((odities:?&t; td133!812

!"739"7!9 2010 ?roress $eport to e pro&ided

The perusal o' return 'iled % the ta)pa%er sho#sthat the ta)pa%er has declared e)ports receiptsand propert% inco(e onl%. 4o(anu'acturin/tradin acti&it% has een declared.

)ports declared $s. 1"088"81"293

?ro'it e'ore ta)ation as per audited accounts $s.23"987"!0/.

udit oser&ation #ere con'ronted to ta)pa%erreardin non pa%(ent o' 6 2 a(ountinto $s. !.7!0 (illion. In response" the ta)pa%ercontested and replied that 6 is le&iale toIndustrial Bnderta,in as pro&ided in Section ! o'6


66/66

P a


Updated Dac Rto Multan , 2011-12,

Documents

Transcript of Updated Dac Rto Multan , 2011-12,