The decision was disclosed by an official of the Capital Development Authority during a meeting of the Public Accounts Committee (PAC) subcommittee, Dawn reported.
The plan to shift the GHQ was shelved around October 2008 to 2009, at the instructions of then army chief Gen Ashfaq Pervez Kayani, due to financial constraints, the paper said.
An audit report said the CDA had acquired 870 acres in D-11 and E-10 for GHQ at a rate of Rs 1,159 per square yard, but allotted the land to GHQ at a subsidised rate of Rs 200 per sq yd.
A PAC subcommittee headed by Senator Mushahid Hussain Syed asked whether work on the site had begun, and in response CDA Member Estate Khushal Khan said: "They have revived the plan and are about to kick off construction activities."
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The audit pointed out that the CDA Directorate of Land went into a package deal to acquire land for GHQ, Islamic University in H-10 and for a residential sector in D-12, and allotted the affected villagers double plots.
However, when the authority told the committee the land was procured mainly for GHQ, the committee took a lenient stance and settled the audit para accordingly, the report said.
Pakistan's powerful military has ruled the country for much of its life since it gained independence 70 years ago.