Issuance of letters, instructions: FBR officials stopped to mention specific names

The Federal Board of Revenue (FBR) issued directions to all Chief Commissioners and Commissioner (Appeals) that no specific name of any professional/person should be mentioned in the subject of letters/instructions as mentioning of name creates embarrassing position.
It is learnt that FBR supersedes its earlier Circular C.No.3(21) (L-DT)/15 dated 12-02-2015 and issued directions to all FBR officials that in future no specific name should be mentioned in the subject of such letters / instructions as has been done by Ashraf Ahmad Ali, ex Commissioner IR (Appeal) by mentioning Waheed Shahzad Butt Advocate in his letter. Mentioning of name of a particular professional/person creates embarrassing position.
Earlier, FBR had directed Commissioner (Appeals-II) Lahore to file a prosecution suit against some Advocate and his client if both have insulted Commissioner or caused any interruption, while Commissioner was hearing a judicial proceeding under the Sales Tax Act, 1990.
Lahore High Court has also suspended the said Circular issued by FBR wherein the FBR had directed the Commissioner (Appeals) to file a prosecution suit against a Lawyer, while FBR team comprising Member Legal, Secretary Legal and a former Commissioner Appeals have jointly moved an application in District and Sessions Court, Lahore for setting aside ex-parte order against them in a suit for recovery of damages worth Rs 285.689 million in a defamation suit filed by the Advocate.
FBR circular under the title Clarification and Guidance states "I am directed to draw your attention to this office letter No C.No.3(21)(L-DT)/15 dated 12th February, 2015 in response to your letter No 784/02-A.II/102 dated 20.01.2015.
I am further directed to say that the letter dated 12th February may be read as under with the subject mentioned above. I am further directed to say that under Section 37(3) of the Sales Tax Act, 1990, any inquiry before an officer of Inland Revenue is deemed to be judicial proceeding within the meaning of Section 193 and Section 228 of the Pakistan Penal Code. For the sake of facilitation, Section 37(3) of the Sales Tax Act, 1990 is reproduced as under: 37 (3) Any inquiry before an officer of Inland Revenue shall be deemed to be judicial proceeding within the meaning of Section 193 and Section 228 of the Pakistan Penal Code.
I am further directed to refer to Section 228 of the Pakistan Penal Code Act XLV of 1860, which says that whoever, intentionally offers any insult, or causes any interruption to any public servant, while such public servant is sitting in any stage of a judicial proceeding, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both. For the sake of facilitation, Section 228 of the Pakistan Penal Code Act XLV of 1860 is reproduced as under: 228 Intentional insult or interruption to public servant: whoever, intentionally offers any insult, or causes any interruption to, any public servant, while such public servant is sitting in any stage of a judicial proceeding, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both, it said.
I am further directed to say that you may proceed for filing of prosecution against the subject complainants under section 37(3) of the Sales Tax Act, 1990 read with Section 228 of the Pakistan Penal Court, if they have insulted you or have caused any interruption to you while you were sitting in any judicial proceedings under the Sales Tax Act, 1990. You may appreciate that there is also a parallel provision in the form of Section 224 in Income Tax Ordinance, 2001.
FBR letter further states "This circular letter supersedes C.No.3(21) (L-DT)/15 dated 12-02-2015 and is applicable in general to anyone who interferes with or obstructs , in any manner, statutory proceedings, conducted by any FBR functionary.
It is directed that in future no specific name should be mentioned in the subject of such letters/instructions as has been done by Ashraf Ahmad Ali, ex Commissioner IR (Appeal) by mentioning Waheed Shahzad Butt Advocate in his letter. Mentioning of name of a particular professional/person creates embarrassing position: FBR added.