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    Tax Collector Correspondence3440318535333

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    This notice is informing Muhammad Ashfaq that he failed to pay advance tax under section 236K when purchasing immovable property. He is required to pay Rs. 30,000 in outstanding taxes. If he does not respond satisfactorily, the tax authority will recover the amount from him under section 162 and initiate criminal proceedings for tax evasion.

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    Tax Collector Correspondence3440318535333

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    xabimovies
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    This notice is informing Muhammad Ashfaq that he failed to pay advance tax under section 236K when purchasing immovable property. He is required to pay Rs. 30,000 in outstanding taxes. If he does not respond satisfactorily, the tax authority will recover the amount from him under section 162 and initiate criminal proceedings for tax evasion.

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    This notice is informing Muhammad Ashfaq that he failed to pay advance tax under section 236K when purchasing immovable property. He is required to pay Rs. 30,000 in outstanding taxes. If he does not respond satisfactorily, the tax authority will recover the amount from him under section 162 and initiate criminal proceedings for tax evasion.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    25 views2 pages

    Tax Collector Correspondence3440318535333

    Uploaded by

    xabimovies
    This notice is informing Muhammad Ashfaq that he failed to pay advance tax under section 236K when purchasing immovable property. He is required to pay Rs. 30,000 in outstanding taxes. If he does not respond satisfactorily, the tax authority will recover the amount from him under section 162 and initiate criminal proceedings for tax evasion.

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    © All Rights Reserved
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    162(1) (Notice to recover tax not deducted / collected from payee)

    Name: Muhammad Ashfaq Registration No 3440318535333


    Address: HASLANWALA Tax Year : 2024
    Period : 01-Jul-2023 - 30-Jun-2024
    Medium : Online
    Contact No: 00923101853533 Due Date : 17-Feb-2024

    Document Date 02-Feb-2024

    SUBJECT:- SHOW-CAUSE NOTICE FOR RECOVERY OF TAX U/S 162 OF THE INCOME TAX ORDINANCE,
    2001 – TAX YEAR 2024. 112/24
    Please refer to the subject cited above.

    2. This office is in possession of credible information obtained through audit of withholding taxes
    that you have purchased immovable property during the tax year under consideration but failed to
    deposit advance due tax under section 236K of the Income Tax Ordinance 2001. Relevant detail of non-
    payment/short-payment of tax is as below:-

    1. CPR No.IT2023090501011172304
    2. Registration Office PUNJAB LAND RECORDS AUTHORITY
    3. Registry Value Rs. 400,000.
    4 ATL Status In-Active
    5 Required Tax Under Section 236K (Non-ATL @10.5%) Rs. 42,000.
    6. Tax already Paid Under Section 236K Rs.12,000.
    7. Balance Tax Payable Rs.30,000.

    3. In view of above, it is evident that you in collusive arrangement with above mentioned land
    transfer registration authority, have committed fraudulent activities/malpractices of tax evasion by
    placing short/less paid CPRs on record, manipulating the prescribed rate of filers in spite of not being
    present on active taxpayer list (ATL) at the time of transfer of immoveable property.

    4. Under such circumstances, section 162 of the Income Tax Ordinance, 2001 warrants recovery of
    the tax not paid or short paid from you besides, initiation of criminal proceedings. Relevant provision of
    Section 162 of the ITO, 2001 is as under:-
    “Where a person fails to collect tax as required under Division II of this Part [or Chapter XII] or deduct tax
    from a payment as required under Division III of this Part [or Chapter XII,] the Commissioner may[pass
    an order to that effect and] recover the amount not collected or deducted from the person from whom
    the tax should have been collected or to whom the payment was made.”

    5. In view of facts narrated supra, you are hereby provided an opportunity to show cause as to why
    an amount of Rs. 30,000./- may not be recovered from you under section 162 of the ITO, 2001 and as to
    why the penal proceedings in terms of section 191(1)(c), 192, 195, 199, 203E and 182(15) of the Income
    Tax Ordinance, 2001 may not be initiated against you.

    6. Your reply in this regard should reach this office by due date as mentioned above. In case of no
    response or unsatisfactory reply, proceedings shall be concluded u/s 162 of the ITO, 2001 and separate
    proceedings under section 182(15), 191(1)(c), 192,195, 203E and 199 of the ITO, 2001 shall be initiated
    forthwith.

    Page 1 of 2 Printed on Date: Wed, 29 May 2024 14:46:


    Tax House Mandi Bahauddin,New DHQ Road, District Complex, Mandi Bahauddin
    162(1) (Notice to recover tax not deducted / collected from payee)

    Name: Muhammad Ashfaq Registration No 3440318535333


    Address: HASLANWALA Tax Year : 2024
    Period : 01-Jul-2023 - 30-Jun-2024
    Medium : Online
    Contact No: 00923101853533 Due Date : 17-Feb-2024

    Document Date 02-Feb-2024

    Naveed Ahmad Ranjha


    Assistant / Deputy Officer of Inland Revenue (Withholding)
    Inland Revenue, Mandi Bahauddin, Zone
    Tax House Mandi Bahauddin,New DHQ Road, District Complex, Mandi
    Bahauddin

    Page 2 of 2 Printed on Date: Wed, 29 May 2024 14:46:


    Tax House Mandi Bahauddin,New DHQ Road, District Complex, Mandi Bahauddin

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