I. BACKGROUND: (a) KQU ----- of ------ about  Revision of 2019 to 2024 wealth statement in TY 2025 leading to Govt Revenue loss of Rs 330M (b) KQU ------ of ----- about FBR Busts Rs. 9.41 Billion Wealth Statement Fraud; Money Laundering Case Registered  (B) Other relevant TLQCs are in para IV.

II. DETAILS

A. Reference of Case

Further to KQU ------ of -------, being an important matter, we would inform you about  ------------------------------------------ (Attachment 3815.1) in the ensuing paragraph, with emphasis in Bold & Underline and heading ours for quick reading.

B. Authentication: The document mentioned above is not available on relevant websites, although our team checks all relevant websites twice a day. However, we found the document from a reliable resource. We will share the authentic version via KQU once found. 

C. Post-Arrest Bail in AMLA & IT Case – FIR No. -------------------

Through this petition, petitioner has sought post arrest bail in case ------------------ of ---------------, registered for offence u/s 3 of the Anti-Money Laundering Act 2010 punishable u/s 4(1) thereof read with section XII-A of Schedule-1 to AMLA and section 192 and 192A of the Income Tax Ordinance 2001, registered at police station Directorate of Intelligence and Investigation (1&1) IR 0E-1 _________________________.

Arguments heard. Record perused.

D. No Beneficial Interest, No Recovery and No Criminal Record

Petitioner admittedly is not a beneficiary of alleged money laundering. During his physical custody with the investigation agency, nothing could be recovered at his instance. He does not carry any previous criminal record.

E. No Personal Benefit from Alleged Proceeds of Crime

Investigation officer present in the court submits that relying upon statement of petitioner, his employees ---------------------- who had been working in petitioner's office are being investigated. He also concedes that as per outcome of investigation, petitioner has not taken any benefit out of revised wealth statement meant to cover the proceeds of crime. These facts make the case of petitioner one of further inquiry into his guilt.

F. Bail Granted on Grounds of Advanced Age

His further incarceration till conclusion of trial is not likely to serve any useful purpose. Even otherwise, he is -- years old and retired government officer practicing law for the last ____ years. In collective consideration of the facts mentioned above, petition in hand is allowed and petitioner is granted post arrest bail subject to his furnishing bail bonds in the sum of Rs ______________ with _____ sureties each in the like amount to the satisfaction of learned trial court.

III. OTHER RELEVANT TLQCs

(a) TLQC 3338 of 11.11.25 about AML provisions Interpretations partly heard by LHC
(b) BFIC333 of 29.9.25 about Money Laundering Detection, Investigation & Prosecution Handbook 

(c) FRQC 211 dated 18.4.24 about AML & Anti-Corruption efforts accelerated 

(d) EIQC 268 dated 11.11.23 about Corruption acceptance by PPP Representative on Media 

(e) BFQC 236 dated 7.11.23 about FATF Finland AML & TF Report and Be careful 

(f) BFQC 234 dated 3.11.23 FATF - Swiss Anti-Money Laundering & TF Report & Pakistan 

(g) BFQC 227 dated 25.8.23 about Trade Based Money Laundering Risks / AML

(h) BFQC 200 of 26.3.23 about AML Strengthening Sustainability & Effectiveness Guidelines

(i) BFQC 149 of 28.4.22 about FAQs on AML /CFT / PF

IV. FURTHER DETAILS & SERVICES

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email info.kasbati@professional-excellence.com.

Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

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