AUDIT REPORT 2010-11 & 2011-12 SETTLED 26.11.2014

8/17/2019 AUDIT REPORT 2010-11 & 2011-12 SETTLED 26.11.2014

1/57

MINUTED OF DAC MEETINGAUDIT REPORT 2010-11

IN RESPECT OF REGIONAL TAX OFFICE MULTAN(HELD ON 26.11.2014 AT LAHORE)

S.# Para N.!PDP N.

"ar$A%&'Rr

*r'$ $ Para + A,% I/& La DAC D'r' Dar,a/ r/ a a r%/ A%&' 3r'$'a'

1 3.1.1/42 2010-11 Ca'a/ &'%r ra& ar% &'%r

M/s. Pak Arab Fertilizer Ltd. Tax Year2006Rs. 242.524 M

Car!ed Rs.2"2222143/-Te tax#a$er %iled a##eal be%&re C'R(A) *& a++,lled te ae+ded &rder &+ 2.06.2011. e#arte+t %iled 2+d

a##eal be%&re AT'R &+ 03.10.2011.Te lear+ed AT'R ,#eld te deisi&+&% C'R (A) ide 'TA &.366/L/2012dated 0.04.2012Dar, a $'/& r$r7$r H'8 C%r 05.09.2015.

21.09.2015Te AC direted te RT t& #,rs,ete ase at a##rriate %&r, %&r &,t&% t,r+ ear i+! a+d re#&rt&#lia+e t& A,dit/FR b$1.05.2013.

DAC &'r' 26.11.2014Te AC direted te RT t& #,rs,ete ase at a##rriate %&r, %&r &,t&% t,r+ ear i+! a+d re#&rt&#lia+e t& A,dit/FR b$26.12.2014.

10.11.2014Te atter is still #e+di+! at i! ,t &% T,r+ eari+! as bee+ re7,


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2 3.1.2/4" 2010-11

:r8 a&;%, $ *.F .La8a' ',

M/s. Arai+ Mills LtdTax Year 2006R. 4.62< M

Te &rder ,/s 122(1)/122(A) %&r T.Y200 *as #assed b$ te Taxati&+%%ier8 LT9 La&re i+ *i tedelared l&ss *as abs&rbed a+di+&e *as assessed. Te tax#a$er &#a+$ *e+t i+ a##eal be%&re C'R(A##eals-1) La&re *& #assed tea##ellate &rder dated 16.04.2010a+elli+! te &rder ,/s 122 a+drest&ri+! te &ri!i+al i+&e/l&ss.Tere%&re te l&ss delared %&r teTax Year 200 as ri!tl$ bee+ arried&er a+d set-&%% a!ai+st te i+&e%&r T.Y 2006.

DAC &'r& RTO 8 '' r'$'& $r, a%&' 71=.0


3/57

3 3.1.3/3" 2010-11 U&r a, $ ',

M/s. Pak Arab Fertilizer (Pt)LtdTax Year 2005R. 11%


4/57

4 3.1.5/34 2010-11 Sr / $ a &% a//a' $rr'a R.206?925?=45!-

M/s. a+k Al-abib LtdTax Year 2005Rs. 143.;53 M

,diati&+. As s&&+ as te deisi&+ %r& te=ble C&,rt is reeied te ase *ill be deidedas #er la*.?rit #etiti&+ &% te tax#a$er is #e+di+! be%&re=ble i! C&,rt. Te &,rt as !ra+ted sta$ &%#r&eedi+!s. A Mis. a##liati&+ %&r aati&+ &%sta$ a+d earl$ dis#&sal &% te #etiti&+ as bee+%iled i+ te &,rt *i is #e+di+!.,die be%&re i! C&,rt

Te AC direted te RT t& #,rs,e tease at a##rriate %&r, %&r &,t &% t,r+eari+! a+d re#&rt &#lia+e t&

A,dit/FR b$ 1.05.2013.

DAC &'r' 26.11.2014Te AC direted te RT t& #,rs,e tease at a##rriate %&r, %&r &,t &% t,r+eari+! a+d re#&rt &#lia+e t&

A,dit/FR b$ 26.12.2014.

Mar ' '// %7;%7$r H'8 C%r.

O% $ %r ar'87 r>%&.


5/57

3.1.5./34M,lta+@&+e

2010-11 Sr / $ a &% a//a' $rr'a R.206?925?=45!-M/s. ,lsi+-e- '7bal Fl&,r MillsTax $ear 200"Rs. .65 M

Te reedial ati&+ ,/s 122(A) as bee+&#leted &+ 30.04.2011 b$ reati+! taxdea+d Rs.;;4121/-.Re&er$ i+ #r&!ress24.11.2011Re&er$ a*aited.Te tax#a$er &ed a##liati&+ *it tere7,est tat ase a$ be reti%ied ,/s 221 aste lai &% de#reiati&+ as +&t bee+ all&*ed.Te istake *as a##are+t %r& re&rd. e+ease as bee+ reti%ied b$ !ie+ e%%et &% de#reiati&+. & dea+d reated. H ara,a 7 /&.

DAC &'r& RTO &' rr a& rr r8r A%&'!F*R 7 1=.0


6/57

/a 7 /&

; 3.2.2/46 2010-11Sr &&%' $ a %ra $/a// r&%& &'7/ '/M/s. &,sia ee '+d. (Pt) LtdTa "ar 2005Rs. 6.424

Te tax#a$er &#a+$ ide letter &.11"dated 03.11.10 as disl&sed tat te&#a+$ ad ade #,rases a+&la &il%r& l&all$ #r&d,e &#a+ies a+d R#al &il/#al &il %r& i#&rters8List &% i#&rters al&+*it T as alread$ bee+#r&ided t& te a,dit a,t&rities.

DAC &'r& RTO r'' aa& rr ,/'a 7 a%&'!F*R 71=.0


7/57

te tax#a$s,bitted i+&ies a+d&#lete di#&rters %r&#,rases *ei. Te e,+der #r&&+l,sie &,be s,bitted s---------,+der #r

5 3.6.1/0 2010-11 NON LE3" OF :ORBERS :ELFAREFUND RS.


8/57


9/57

10 3.6.1/0 2010-11 NON LE3" OF :ORBERS :ELFAREFUND RS.


10/57

.3.1/130"5/0"


11/57

3.3.2/13051/03

,sti%ied t& ar!e ??F b$ #assi+! &rder ,/s 4(4) &% te?.?.F rdi+a+e8 15;1 as +& s, a,t&rit$ exists i+ te saidrdi+a+e.24-0-2015

Te lear+ed AT'R La&re e+ La&re as re>eted tee#arte+tal a##eal a+d &+%ired te &rder #assed b$ teC'R(A). Te #ara a$ ki+dl$ be treated as dis#&sed &%%.0


12/57

.3.2/13051/03


13/57

6.3.2/13051/03


14/57

te aade irdi+a+e8$ears 200ae bee+ ,+&+stit,t


15/57

" .3.2/13051/03


16/57

5.3.2/13051/03


17/57

11.3.3/125;;/06

,ste+ts *ere t& be ade i+ T.Y 2010*e+ it *as i+serted b$ te Fi+a+e At 2010. Tere is +& l&ss &% ree+,eI %irstl$ bea,se i>ara i+&e %&r earlier $ear8 t&,! a!ai+stte la*8 as alread$ bee+ added ide &rder ,+der seti&+ 122(1)/1;;dated 21.0.2011 a+d se&+dl$ te treate+t s,!!ested b$ a,dita,t&rit$8 t&,! a!ai+st te #r&isi&+s &% r,le "A &%


18/57

13 .3.4/125;"/01


19/57

14 .3.4/125;"/01


20/57

16 .3.4/,d!e+t &% te =ble


21/57

1; .3.1;/130"4/12


22/57

15 .3.20/125/11

M,lta+ @&+e

2011-12 Non levy of penalty for non/late ling of returns u/s182a, C&tt&+ Fat&r$ Allied '+d,stries 16533;-Tax $ear 2010Rs. 4;454CONTESTED.Te A,dit bserati&+s t& ar!e #e+alt$ ,/s 1"2 i+ PTR asesare +&t a##liable %&r tax $ear 20108 as te ex#la+ati&+ t& seti&+1"2(1) at


23/57

21 .3.20/125/11

M,lta+ @&+e

2011-12 Non levy of penalty for non/late ling of returns u/s182arisak &tt&+ '+d,stries AP 055566"-"Tax $ear 2010Rs 1525;"

CONTESTED.Te A,dit bserati&+s t& ar!e #e+alt$ ,/s 1"2 i+ PTR asesare +&t a##liable %&r tax $ear 20108 as te ex#la+ati&+ t& seti&+1"2(1) at


24/57

23 .3.20/125/11

M,lta+ @&+e

2011-12 Non levy of penalty for non/late ling of returns u/s182


25/57

2 .3.20/125/11

M,lta+@&+e

201112

Non levy of penalty for non/late ling of returns u/s182aza aed C&tt&+ '+d,stries B&t Add, 1416041-2Tax $ear 2010Rs. 12624

CONTESTED.T A%&' O7ra' ar8 a/ %! 192 ' PTR aar a/'a7/ $r a ar 2010? a /aa' '192(1) a Sr. N.1 ' 'r& 7 F'a A? 2011 a/'a7/ a ar 2012. A r r%r $ a/ ', $r a ar 2010? aaa7/ ' a ar8a7/ / a a'&!&&%&. Ta aa7/ 'a// PTR a a r r%r ' N'/. H ,'',%, a/ $ R.

=000!- ar8a7/.

DAC &'r& RTOr'' a a&rr ,/'a a%&'!F*R 71=.0


26/57

30 .3.20/125/11

M,lta+@&+e

2011-12

N / $ a/ $r !/a $'/'8 $ r%r %! 192 Al-&&r C&tt&+ i++i+! Pressi+! il Mills 31264""-3Tax $ear 2010Rs. 1655;0

CONTESTED.Te A,dit bserati&+s t& ar!e #e+alt$ ,/s 1"2 i+ PTR asesare +&t a##liable %&r tax $ear 20108 as te ex#la+ati&+ t& seti&+1"2(1) at


27/57

125;5/05


28/57

.4.1/130"6/06

M,lta+@&+e

12 M/s. Ba+za A a+ APTax $ear 2010Rs. 4.240 M9+der #r&ess

a a& rr ,/'a a%&'!F*R 7 1=.0


29/57

@&+e.4.1/130"2/04

12 M/s. R&&i '+d,stries (Pt) LtdTax $ear 2010Rs. 22.451 M

La ,/'a 06.0=.2015C&


30/57

a+d eri%ied b$ te P98 M,lta+ ide &.20"/1"0Rs. 318225/-Tax ded,ted &+ as *itdra*al ,/s 231A eri%iedb$ a+ksRs. ;"856"/-Tax ded,ted &+ eletriit$ bills ,/s 23(&r i!i+al b ills see+) Rs.184008153/-Tax ded,ted &+ tele#&+e bills ,/s 236(&r i!i+al b ills see+) Rs.2855/-T&tal eri%ied tax ded,ti&+s/#a$e+tsRs.2;853"8220/-ala+e re%,+dable a&,+t %&r te $earRs.2181;18154/-)T&tal tax ar!ed %&r te $ear is Rs.6;6;026/- i+l,ded tax&+ PTR a+d ??F a+d i+i, tax ar!ed E 0.. Tetax ar!ed ,/s 113 is i!er ta+ te tax #a$able ,+der TR. Te tax #a$able ,+der PTR *as all&*ed ,/s 13 %&r s,##l$ &% &tt&+ li+t a&,+ti+! t& Rs.;60822/- &,t &% *i*as eri%ied b$ te P98 RT8 M,lta+ a&,+ti+! t&Rs.5861/-8 tere%&re +& PTR tax is all&*ed %&r iss,a+e&% re%,+d.'+ te li!t &% s,bissi&+ te Para a$ be treated as settled10.11.2014Te a,dit &bserati&+ *as &+%r&+ted t& tax#a$er ide

AC'R8 NC 9+it-01 ide letter &. 3;2 dated 1;.10.2014.Te Tax#a$er %,r+ised re#l$ tr&,! is AR &+ 21.10.20118

*erei+ e as de+ied te &bserati&+ a+d de+ied %&r i#&rt &% edible &il a+d #aki+! aterial as *ell as&erial i#&rts b$ te Tax#a$er. (Cies e+l&sed). .

5= .4.1/1304/0"

2011-12 Irr8%/ar a& %/a@$%/ '%a $ r$%& M/s ?ali C&tt&+ '+d,stries

DAC &'r& RTOr'' a a& rr

9+der #r&ess


31/57

1304/0"

M,lta+@&+e

M/s. ?ali C&tt&+ '+d,striesTax $ear 2010Rs. 22520U&r r

r'' a a& rr,/'a a%&'!F*R 71=.0


32/57

tis &%%ie letter dated 26.12.2011 %&r &#lia+e b$04.01.2012.Te tax#a$er &#a+$ delared l&ss %&r te tax$ear 2010 a+d ??F *as ar!ed i+ te &rder ,/s 4(4) &% ??F

At8 15;1 at Rs.360;511/- a+d te sae *as re&eredtr&,! exess ded,ti&+s/#a$e+ts. Te tax#a$er &#a+$a!itated a!ai+st tis treate+t a+d %iled a##eal be%&re teC'R(A) *& ide is &rder dated 2;.11.2011 deleted te ??Fi+ te li!t &% >,d!e+t &% &+&,rable i! C&,rt ,+der *rit#etiti&+ &.";63/2011 *erei+ ?&rker ?el%are rdi+a+e815;1 (??F rdi+a+e) tr&,! Fi+a+e At 2006 200" asbee+ 7,ased. ,ste+t &% br&,!t %&r*ard l&sses.Tere%&re 8 te ??F *as +&t ar!eable i+ tis $ear.Tere%&re te #ara a$ #lease be treated as settled.

&. 1061; 0606.20128 *ae+de+ts ??F rdi+a+ete $ears 2006ae bee+ de,+&+stit,ti&+al,d!e+t #r&+&te &+&,rable C&,rt &% Pakista

A##eals &. 15" &% 20014.03.2014 *ebee+ eld tat *i is e+,+te i! C&,

Artile 201 bi+di+! #reede%&r,s *it#r&i+e a+d e+,+iated b$ ,+der Artilebe&es #reede+t %&r alte &,+tr$.

35.4.2/1302/05


33/57

A $ &% te sales tax re!istrati&+ erti%iate bei+! delared as aJ,a%$a%rrK is als& aailable &+ re&rd. Tere%&re i#&rts &% te tax#a$er are %&r sel% &+s,#ti&+ a+d +&t %&r &erialsales.Tere%&re8 te re%,+d as &rretl$ bee+ iss,ed a+d &rder ,/s1;0(4) &% te '+&e Tax rdi+a+e8 2001 dated 10.06.2011 issel%-ex#la+ati&+8 e+e8 +& l&ss &% ree+,e is i+&led a+d te#ara a$ #lease be treated as settled.

40.4.2/1251/0;


34/57

,sted a!ai+st re%,+d. Re%,+d ad>,ste+t asbee+ se+t t& istrit A&,+ts %%ier *i is a*aited.

directed the RTO to finalize the proceeding and report compliance

to audit/FBR by 15.09.01!

DAC directives on 26.11.2014

The "#$ e%pre&& it& &eriou&concern o'er the lu(e)arm attitude

of the RTO. The "#$ directed the$hief $ommi&&ioner to per&onallyloo( into the matter and report

compliance to #udit/FBR by

*.1.01+.

43 ..1/125"1/


35/57

M,lta+@&+e

Rs. 226;20 %i+alizati&+ te ase. ACdireted te RT t&%i+alize te #r&eedi+!a+d re#&rt &#lia+e t&a,dit/FR b$ 1.05.2013

DAC &'r'26.11.2014Te AC direted teRT t& !et i+&r#&rati&+erti%iate %r& te&+er+ed b$

26.12.2014.

46 ..1/

M,lta+@&+e

2011-12

&+ re&er$ &% ??FM,sta7 r&ters C&tt&+ '+d,stries Ta,+sa 142515-4R 21255=

Car8& a& rr& R.21255=!- r%8 r$%&a&;%,.

DAC &'r& RTO r'& rr a%&' 7 1=.0


36/57

M,lta+@&+e

Tax $ear 2010Rs. 10231"

Car!ed Rs.10231"/- a+d re&ered tr&,! re%,+d ad>,ste+t.

' 'r'$'& $r,a%&' 71=.0


37/57


38/57

2 ..1/


39/57

4 ..1/

M,lta+ @&+e

2011-12 &+ re&er$ &% ??Fisilla C&tt&+ i++ers AP 06"4151Tax $ear 2010Rs 3"4426

DAC r'%r $r ,/' r'% DAC&'r'. DAC &'r&RTO $%r'r/!r8r a%&'!F*R 71=?0


40/57

; ..1/


41/57

M,lta+ @&+e$

Rs. 1;;4"4

DAC &'r'. DAC&'r& RTO $%r' r/!r8r a%&'!F*R 71=?0


42/57

62 ..1/


43/57

M,lta+ @&+e Rs 31004

??F *as ar!ed Rs. 31004 &+ 05-0;-2013Re&er$ a*aited.

r'% DAC&'r'. DAC&'r& RTO $%r'r/!r8r a%&'!F*R 71=?0


44/57

6 ..1/

M,lta+@&+e

2011-12 &+ re&er$ &% ??Faeel Aktar Tax $ear 2010Rs 1"06"1

DAC r'%r $r ,/ ' r'%DAC &'r'. DAC&'r& RTO $%r'r/!r8r a%&'!F*R 7

1=?0


45/57

6; ..1/

M,lta+ @&+e

2011-12 &+ re&er$ &% ??F&lde+ L,bria+ts 130135"-0Tax $ear 2010Rs 3"515

??F Rs. 35;13 as bee+ #aid tr&,! ret,r+ &% t&tal i+&e %&r Tax Year 2010.

DAC r'%r $r ,/ ' r'%DAC &'r'. DAC

&'r& RTO $%r' r/!r8r a%&'!F*R 71=?0


46/57

65 ..1/

id 010"62-2Tax $ear 2010Rs 32100

??F *as ar!ed Rs. 32100 &+ 05-0;-2013Re&er$ a*aited.

DAC r'%r $r ,/ ' r'%DAC &'r'. DAC

&'r& RTO $%r' r/!r8r a%&'!F*R 71=?0


47/57

M,lta+ @&+eazala


48/57

M,lta+@&+e

Adil Fl&,r Mills 2;3322 ;Tax $ear 2010Rs. 2080"5

,/ ' r'% DAC &'r'.DAC &'r& RTO $%r'r/!r8r a%&'!F*R 71=?0


49/57

;; ..1/

M,lta+@&+e

2011-12 &+ re&er$ &% ??FM,aad Y&,+as 010256-"Tax $ear 2010Rs 1600

??F Car!ed Rs. 1600Re&er$ a*aited.

DAC r'% r $r ,/ ' r'% DAC&'r'. DAC &'r& RTO $%r' r/!r8r a%&'!F*R7 1=?0


50/57

1=?0


51/57

,d!e+t #assed b$ te i! C&,rt i+ ?.P 0606.20128 *erei+ te ai+ ??F rdi+a+e8 15;1 200" ae bee+,+&+stit,ti&+al.


52/57

@&+e

&+ re&er$ &% ??FTal '+d,stries C&r#&rati&+ Ltd 225;1-;Tax $ear 2010Rs. 6.141 M

&'r'. DAC&'r& RTO $%r'r/!r8r a%&'!F*R 71=?0,sted

a!ai+st te exess #a$e+t &% tax d,ri+! te$ear i.e (102;215/- O ;63130/-).

Reai+i+! a&,+t &% Rs.;638130/- asre&ered &+ 0"-04-2014 Para a$ #lease betreated as settled.

Te AC direted te RT t&re&er te bala+e a&,+tRs.;63130/- *iti+ a &+t a+dre#&rt &#lia+e t& A,dit /FR.

DAC &'r' 26.11.2014Te AC direted te RT t&!et te sta+e eri%ied a+dre#&rt &#lia+e t& a,dit/FR

b$ 26.12.2014.

D%, a a/ra& 7,a /a 7 /&.

"; M,lta+@&+e

2011-12 &+ re&er$ &% ??F Al-&&r %l&,r Mills AP 24;4"4-6Tax $ear 2010Rs 1""21

DAC r'% r $r ,/ ' r'% DAC&'r'. DAC &'r& RTO $%r' r/!r8r a%&'!F*R 7 1= 0< 2015

U&r r


53/57

a%&'!F*R 7 1=?0


54/57

RS 50140

Car8& R.501?40!- a& rr&

r%8 r$%& a&;%,.

DAC &'r' 26.11.2014

T DAC &'r& RTO 8 a r'$'& a&rr ,/'a a%&'!F*R 7 26.12.2014.

22 .3.20/

125/11

M,lta+@&+e

2011-12 Non levy of penalty for non/late

ling of returns u/s 182M,sta7 r&ters C&tt&+ '+d,stries Ta,+s


55/57

@&+e Rs 1525;"

CONTESTED.Te A,dit bserati&+s t& ar!e #e+alt$ ,/s1"2 i+ PTR ases are +&t a##liable %&r tax$ear 20108 as te ex#la+ati&+ t& seti&+1"2(1) at


56/57

! ( )Tax#a$er de#&sited Rs. 54000/-. ala+ere&er$ a*aited.

Te AC direted te RT t&!et te sta+e eri%ied %r&

A,dit b$ 26.12.2014.

6 ..1/

M,lta+@&+e

2011-12 &+ re&er$ &% ??F

B. M,za%%ar Ma&&d M.Mas&&d 0663251-2Tax $ear 2010Rs. ;464;;

DAC r'% r $r

,/ ' r'% DAC&'r'. DAC &'r& RTO $%r' r/!r8r a%&'!F*R 7 1=?0


57/57

DAC &'r' 26.11.2014Te AC direted te RT t&!et te sta+e eri%ied a+dre#&rt &#lia+e t& a,dit/FRb$ 26.12.2014.

60

..1/

M,lta+@&+e

2011-12 &+ re&er$ &% ??F

Ali ,ssai+ C&tt&+ '+d,stries AP 143"031-Tax $ear 2010Rs. 1;;4"4

DAC r'% r $r

,/ ' r'% DAC&'r'. DAC &'r& RTO $%r' r/!r8r a%&'!F*R 7 1=?0

Documents

AUDIT REPORT 2010-11 & 2011-12 SETTLED 26.11.2014