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BEFORE THE COURT OF SPECIAL JUDGE

(CUSTOMS, TAXATION & ANTI-SMUGGLING)


State Vs Rahim Shah s/o Kabul Shah
i. Kandy Tarke Khel, Bar Qambar Khel,
Jan Khan Kally, Minar Gul Market,
Block-A, Shop No. 1, Khyber Agency.

ii. Shop no. 24, block-C, SS Plaza, Karkhano


Market, Jamrud Road, Peshawar.

NTN: 7544825-8 CNIC: 21201-7856098-7

C.No. I&I-IR/Rahim Shah-AML/2017/103


Dated: 06/11/2017.

Complaint No. / 2017 dated 6/11/2017

Prosecution for concealment of income as


defined under section 192A of the Income Tax
Ordinance,

P/S I&I-IR, 41-E, S. Jamal uddin Afghani Road,


University Town, Peshawar

U/S 203(2) of the Income Tax Ordinance, 2001


Argument.

1. Whereas a credible information was received by this Directorate that


Mr. Rahim Shah bearing CNIC No. 21201-7856098-7 (hereinafter referred to as the
taxpayer) having Bank Account No. 4106435052 in National Bank Bara Branch,
Peshawar, is involved in tax evasion. In order to probe further into the matter, this
Directorate being competent under S.R.O. 115 (I)/2015 dated 09/02/2015 started
investigations under the relevant provisions of Income Tax Ordinance, 2001 against
him. As a result of the investigation this office arrived at the following conclusion:
Conclusion.
For the period Tax Year 2014 to 2017, the taxpayer was found to have
received 2 types of amount. First contract receipts under FTR without deduction of tax
u/s 153(1)(c) and investigation report in respect of the amounts have already been sent
to RTO Peshawar. Secondly taxable receipts for …. u/s 161/205 or 162 as the case
may be. These amount are not the subject matter of this complaint. The subject matter
of this complaint are two other receipts which are taxable and no tax has been paid
thereon, which therefore attracts the mischief of section 111(1)(d) read with section
192A of the Income Tax Ordinance. As for as the contract tax year wise these amounts
are examined.
Tax Year 2014 & 2015.
The taxpayer has received total credits amounting to Rs.38.579 (m) in tax year
2015. In response to notice u/s 176 dated ________ the taxpayer responded that, in
response the taxpayer stated that he was engaged as sub-contractor and the amount
received in his account during tax year 2014 and 2015 represents payments received
from Highway FATA Division Khyber and Building FATA Division Khyber Agency for
carrying out project / contracts in the capacity of sub-contractor. It was observed that all
the work orders as well as the bills were issued in the name of other contractors and
that not a single one was issued in the name of the taxpayer. In order to investigate
further, this office sought verification from the concerned departments. The office of the
Executive Engineer Building FATA vide his letter No.1055/I-M dated 13/10/2017 and the
office of Executive Engineer Highway FATA Division vide his letter No.880/14-A, letter
No.879/14-A, letter No.878/14-A, and letter No.877/14-A dated 10/10/2017 confirmed
categorically that the taxpayer is not registered as subcontractor with their respective
offices. It is, therefore, stands established that he is not a nominated subcontractor with
Building FATA and Highway FATA, Khyber Division and the receipts are not contract
receipts not being considerable received for a valid contract. These amounts are
therefore hit by the mischief of Section 111(1)(d) which is reproduced.
Tax year 2016 & 2017.
The taxpayer was provided a number of opportunities to furnish detail about the
credit record in his bank account but he fails to offer any explanation to the undersigned
regarding the following.
The taxpayer has submitted certain documents to the Honorable

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