SUB:SHOW CAUSE UNDER SECTION 161/205 OF THE

INCOME TAX ORDINANCE 2001, TAX YEAR 2014MONITORING OF WITHHOLDING TAXES.

Dear Taxpayer,
Please refer to this office Show Cause letter vide documents
No.427352-1 dated 26-09-2016 which was served through Courier
Service vide receipt No. 68671568 dated 26-09-2016 for submission of
various details and documents on or before 04-1-2016.
, for monitoring of withholding taxes for the tax year 2015
requiring you to submit the reconciliation in respect of tax deductible
under various provisions of Income Tax Ordinance, 2001 and the tax
deducted during the period relevant to the tax year 2015.
In response thereof, a letter dated 14-05-2016 received in this
office along with copies of statements U/s.149 and 165 of the Income
Tax Ordinanc, 2001. you are requested to reconcile in respect of tax
deductible under various provision of Income Tax Ordinance, 2001, and
the tax deducted during the period relevant to the tax year 2015, as
detailed below:S.NO
1.

Head of Payment
Direct expenses

2.

Management, selling etc

exp.

3.

Travelling etc.

4.

Repair & Maintenance

5.

Other indirect expenses

Amount of Payment
Rs. 23,00,000/-

Tax Rate
6%

Tax Deductible
Rs.138,000/-

Rs. 650,000/-

4.5%

Rs. Rs.29,250/-

Rs.72,500/-

10%

Rs. 7,250/-

28,500/-

4.5%

Rs.1,282/-

Rs.70,131/-

6%

Rs. 4,207/-

Total Tax
chargeable:

Rs. 179,989/-

Please show cause as to why not tax default at Rs._179,989/- may be

recovered u/s 161 of Income Tax Ordinance, 2001. Default surcharge &
penalty u/s 205(3) & Section 182(1)(Sr. No.15) of Income Tax Ordinance,2001
shall be calculated separately.
In support of your contention, you are requested to submit Bank
Statement, Party wise ledger, cash book , Pay Roll / Salary Register,
power of attorney & evidence of tax deduction (challans) duly
supported with deposit in government exchequer, under different provision of
the Income Tax Ordinance,
2001 for the above claim of expenses /
purchase of assets / other claims. In case you have not deducted tax, kindly
furnish relevant ledger for the payable amounts, copies of exemption
certificates or any other statutory reasons for non deduction of tax. You may
also appreciate that under Rule 44(3) read with rule 43 of the Income Tax
Rules 2002, you are legally bound to submit evidence of deposit of tax
collected or deducted to the credit of the Federal Government with the
statement filed under sub-rule (2) of the Income Tax Rules 2002.
Along with above documents, your contention has to be supported with
books of accounts such as relevant ledgers, cash book, bank book and other
documents ( such as copies of the e filed statements etc) required to be
maintained under the provisions of ITO,2001, Income Tax Rules 2002
supporting your deduction of tax / non deduction of tax.

Compliance is requested by 27-09-2016.

Your cooperation with the Revenue Administration will be highly
appreciated.

SUBJECT:

SHOW CAUSE NOTICE U/S 182 READ WITH SECTION 176 OF

INCOME TAX ORDINANCE 2001 IN RESPECT OF MONITORING OF
WITHHOLDING TAXES FOR TAX YEAR 2015.

This is with reference to this office letter vide document No.39 -1

dated 05-09-2016 for compliance by 09-09-2016. On the due date no one attended
nor any application for adjournment received,.
In this respect it has regrettably been found that you have not provided
the required information till date which constitutes the violation of section 176 of the
Income Tax Ordinance 2001 and attracts penal action u/s 182 of the said ordinance. It
levies a penalty of Rs. 25,000/= on first default and Rs. 50,000/= on subsequent
defaults, related provision is read as under:[182. Offences and penalties. (1) Any person who commits any offence
specified in column (2) of the Table below shall, in addition to and not in
derogation of any punishment to which he may be liable under this
Ordinance or any other law, be liable to the penalty mentioned against
that offence in column (3) thereof:S.No.

Offences

Penalties

Section of the
Ordinance to
which offence
has reference

(1)

(2)

(3)

(4)

Any person who fails to

furnish the information
required or to comply
with any other term of
the notice served under
section 176.

Such person shall pay a

penalty of [twenty-five]
thousand rupees for the
first default and (fifty)
thousand rupees for each
subsequent default.

176

You are therefore, required to show cause as to why penalty of

Rs.25,000/= on first default u/s 182 read with section 176 of the Income Tax Ordinance
2001 may not be charged on you. The compliance may be made on or before 30-092016. In case of non compliance or partial compliance penalty shall be charged
accordingly without further correspondence.

SUB: NOTICE U/S 176 IN RESPECT OF MONITORING OF WITHHOLDING TAXES

PAID/DEDUCTED UNDER VARIOUS PROVISIONS OF THE I.TAX ORDINANCE
2001- FOR TAX YEAR 2014.
In order to monitor the deduction of withholding taxes and its timely deposit into the
federal treasury on the prescribed manner with respect to purchases, payments, expenses, made
during the period from 01-07-2013 to 30-06-2014. You are requested to furnish following
details/documents:
Trading P & L Accounts Statement / Financial Statement.
Evidences of e-filing of annually, quarterly/monthly statement of withholding taxes
u/s 165 and 149 along with acknowledgement receipt and Copies of Income Tax
Returns for the year 2012 , 2013 and 2014..
Details of purchases and expenses.
Copies of Tax paid/challans/evidences of deposit of Tax deducted in the above
cited periods.
Copy of exemption certificate (if any).
Party-wise ledger along with bills/invoices.
Evidence/copy of order regarding withholding taxes for Tax Year 2011,2012 and
2013 (if any).
Salary Register/Pay Roll of the employees along with complete particulars of the
employees.
Cash Book
Reconciliation in terms of Rule 44(4) of the Income Tax Rules 2001.
Bank statement of all bank account for the period 01-07-2013 to 30-06-2014.
Kindly furnish the aforesaid documents and details so that the process of verification of
withholding taxes deducted and deposited into the federal treasury could be verified.
Please note that the notice u/s 176 of the Income Tax Ordinance 2001 is being issued
and , non-compliance of the same shall attract penal action u/s 182 of the Income Tax
Ordinance, 2001.
Compliance is requested on or before 29-09-2016

SUB:SHOW CAUSE UNDER SECTION 161/205 OF THE

INCOME TAX ORDINANCE 2001, TAX YEAR 2015MONITORING OF WITHHOLDING TAXES.
Dear Taxpayer,
Please refer to this office show cause vide No. 416 dated 15-062016 and notice U/s.182 of the Income Tax Ordinance, 2001 vide No.
430 dated 24-06-2016 served through Courier Service, for monitoring
of withholding taxes for the tax year 2015 requiring you to submit the
reconciliation in respect of tax deductible under various provisions of
Income Tax Ordinance, 2001 and the tax deducted during the period
relevant to the tax year 2015.
In response thereof, a letter dated 28-06-2016 received in TFD on
30-06-2016 and in this office on 13-07-2016 wherein youre A.R.
requested for fortnight adjournment of your case which was rejected
vide this office letter No. 03 da13-06-7016. you are requested to
reconcile in respect of tax deductible under section 236-D of Income
Tax Ordinance, 2001, and the tax deducted during the period relevant
to the tax year 2015.
Please show cause as to why not tax default at Rs._807,120/- may be
recovered u/s 161 of Income Tax Ordinance, 2001. Default surcharge &
penalty u/s 205(3) & Section 182(1)(Sr. No.15) of Income Tax Ordinance,2001
shall be calculated separately.
In support of your contention, you are requested to submit Bank
Statement, Party wise ledger, cash book . In case you have not deducted
tax, kindly furnish relevant ledger for the payable amounts, copies of
exemption certificates or any other statutory reasons for non deduction of
tax. You may also appreciate that under Rule 44(3) read with rule 43 of the
Income Tax Rules 2002, you are legally bound to submit evidence of deposit
of tax collected or deducted to the credit of the Federal Government with the
statement filed under sub-rule (2) of the Income Tax Rules 2002.
Along with above documents, your contention has to be supported with
books of accounts such as relevant ledgers, cash book, bank book and other
documents ( such as copies of the e filed statements etc) required to be
maintained under the provisions of ITO,2001, Income Tax Rules 2002
supporting your deduction of tax / non deduction of tax.

Compliance is requested by 04-10-2016.

Your cooperation with the Revenue Administration will be highly
appreciated.

Karachi, the 05th Oct., 2016.

To

The Assistant Commissioner(IR)

Unit-08, WHT ZONE, RTO-III,
KARACHI.( Coordinator for Collection of WH Taxes U/s.236C, 236K)
SUBJECT:MONITORING OF WITHHOLDING TAXES UNDER SECTION 236C
AND 23K OF THE
INCOME TAX ORDINANCE, 2001- VISITING OF REGISTRAR
OFFICE- REPORT
REGARDING.
Respected Madam,
As per your worthy directions I have visited the offices of the following
Sub-Registrar of Karachi Division:1.
2.
3.
4.
5.
6.
7.
8.

Sub
Sub
Sub
Sub
Sub
Sub
Sub
Sub

Registrar Gulshan-e-Iqbal Town-I, Civic Centre, Karachi.

Registrar, Gujlshan-e-Iqbal Town-II, Civic Centre, Karachi.
Registgrar, Gulshan-e-Iqbal Town-III, Civic Centre, Karachi
Registrar, Malir Town, DC Malir Office, Qaudiabad, Karachi
Registrar, Korangi Town, DC Malir Office, Qaudiabad, Karachi
Registrar,Shah Faisal Town, DC Malir Office, Qaudiabad, Karachi
Registrar, Bin Qasim Town, DC Malir Office, Qaudiabad, Karachi
Registrar, andhi Town, DC Malir Office, Qaudiabad, Karachi.

During the visit , all the above said office premises of the Registrars
were found over crowded and their own sitting arrangements were not so
well. When asked them to provide an office premises or a portion of office for
FBR officials with necessary arrangements, they out rightly refused the
requests and stated that they have not any place or a portion of their offices
to accommodate the FBR Staff.
As per discussion with One or two Registrars and their Pesh Kars
( Special Assistants) they further stated that from July, 2016 onward no such
Tax U/s.236C, 236K and Gain Tax has been deducted or deposited in Federal
Govt. Treasury/NBP etc. No plausible reason has been given for not collection
and depositing the above said taxes in due course of time. Some of them
explained that they have no such instruction such as any Notification from
their own higher authorizes regarding collection of Federal Govt. Taxes.
Submitted for your kind perusal and record. Further instructions in the
matter solicited.

SHEIKH
TAJAMMUL
HUSSAIN
INSPECTOR (IR)

Mr. Masood Iqbal,

Assistant Commissioner Inland Revenue,
WH TAX Zone, RTO-III,
KARACHI.
Subject: NOTICE UNDER SECTION 138(1) OF THE INCOME TAX ORDINANCE,
2001
PAYMENT OF RS. 28,61,509/- FOR THE TAX YEAR 2014.

Please refer to your letter dated 04-102016 o the above noted subject.
The above said demand was created by finalizing the audit
proceedings initiated by the Deputy Commissioner Audit Unit-3, Zone-II, RTOIII, Karachi. Against the above said order appeal was filed before the
Commissioner Inland Revenue (Appeals-V), Karachi, who vide his order No. 23
dated 25-07-2016 Annulled the case in favour of the under signed.
Keeping in view the above facts, you are requested that out standing
demand may kindly be vacated and give s an appeal effect in this regard and
obliged.
Thanks and regards.

ENCL: COPY OF APPELLATE ORDER.

DATED: 17-102-16.

DR ABDUL SAMAD ACHAKZAI

NTNO 3381932-7