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2025 P T D 1217
BASHIR AHMED Versus FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others
Decided Date: Writ Petition No.45219 of 2023, decided on 17th April, 2025.
Summary: Qamar Hanif, Assistant Attorney General.
2025 P T D 1159
Messrs GB SECURITY SERVICES (PVT.) LIMITED Versus The FEDERATION OF PAKISTAN and 4 others
Decided Date: N/A
2025 P T D 1149
COMMISSIONER INLAND REVENUE, SIALKOT Versus AIR SIAL LIMITED, SIALKOT
Decided Date: I.T.R. No.56081 of 2022, decided on 7th October, 2024.
Summary: — Ss.18, 25, 39(1)(c) & 133 — Reference — Profit on debt — Deposit of surplus funds — Pre-commencement expenditure — Authorities claimed that income from pre-commencement expenses was lawfully disallowed and amortized — Authorities further claimed th...
2025 P T D 1109
The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LTO, MULTAN Versus Messrs AN TEXTILE MILLS LTD. SHEIKHUPURA ROAD, FAISALABAD
Decided Date: S.T.R. No.34 of 2023, decided on 17th October, 2024.
Summary: — Ss. 2(25), proviso to, Ss.3(1A) 8(1)(m) & 73(4) — Persons liable to be registered — Scope and extent — Input tax, deduction of — Further tax — Scope — Benefit under S. 73(4) of the Sales Tax Act, 1990 — Scope — Appellate Tribunal recorded findings ...
2025 P T D 1095
COMMISSIONER INLAND REVENUE, ZONE-VIII, REGIONAL TAX OFFICE-II, LAHORE Versus Messrs SIKA PAINT INDUSTRIES (PVT.) LTD.
Decided Date: N/A
2025 P T D 1074
The COMMISSIONER INLAND REVENUE LEGAL ZONE, LARGE TAXPAYER OFFICE, MULTAN Versus Messrs USMAN TRADE LINKER, MULTAN
Decided Date: S.T.R. No.69 of 2022, decided on 14th October, 2024.
Summary: — S. 25(2) — Access to record, documents etc. — Audit, conducting of — Condition of "once a year" — "Year" — Scope — Department filed reference against the order of Appellate Tribunal Inland Revenue which had declared that audit, covering period from...
2025 P T D 1025
Messrs EJAZ BROTHERS Versus FEDERATION OF PAKISTAN, NATIONAL TARIFF COMMISSION and others
Decided Date: Writ Petitions Nos.1695 and 3196 of 2024, decided on 6th May, 2025.
Summary: — S. 63 — Anti-circumvention investigation and anti-dumping investigations — Distinction — Anti-dumping investigations and anti-circumvention proceedings are both trade remedies, but they address different issues related to unfair trade practices — A...
2025 P T D 1001
Sheikh NASEEM AKHTAR Versus COMMISSIONER INLAND REVENUE (LEGAL) and others
Decided Date: I.T.R. No.01 of 2017, decided on 3rd March, 2025.
Summary: — Ss.2(22A) & 133 — Sales Tax Act (VII of 1990), S.3 — Tax/Fiscal statues — Retrospective effect — Principle — Tax year pertaining to 2015 — Amendment in statute brought in the year 2017 — 'Fast Moving Consumer Goods', definition of — Subsequent amen...
2025 P T D 932
RUKSHANDA ASAD Versus COMMISSIONER INLAND REVENUE and others
Decided Date: S.T.R. No.41 of 2024, decided on 29th April, 2025.
Summary: — Ss.133, Explanation to [as amended through Tax Laws (Amendment) Act, 2024] — Sales Tax Act (VII of 1990), S. 47 — Remedy of appeal, availability of — Scope — Date of commencement of Tax Laws (Amendment) Act, 2024, determination of — Remedy of appea...
2025 P T D 893
MANZUR-UL-HAQ Versus FEDERATION OF PAKISTAN through Secretary Finance and 3 others
Decided Date: I.C.A. No.155 of 2024, decided on 27th February, 2025.
Summary: — Fiscal laws — Amendment — Retrospective effect — Principle — Where an amendment is brought about in a fiscal statute it should not be given retrospective construction by applying it to past transactions, unless intention is expressed with irresisti...
2025 P T D 864
FAUJI CEMENT COMPANY LIMITED Versus GOVERNMENT OF PUNJAB and others
Decided Date: N/A
2025 P T D 860
Mian MUHAMMAD AKRAM Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.2420 of 2024, decided on 6th March, 2025.
Summary: — Ss. 126A, 127 & 130 [as amended vide Tax Laws (Amendment) Act, 2024] — Constitution of Pakistan, Arts. 4, 10-A & 37(d) — Appellate procedure — Modifications brought in through the Tax Laws (Amendment) Act, 2024 — Doctrine of textualism — One forum ...
2025 P T D 853
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Versus Messrs FAISALABAD ELECTRIC SUPPLY COMPANY (FESCO) LTD., FAISALABAD
Decided Date: N/A
2025 P T D 789
ATTOCK REFINERY LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: ----Legislative enactment---Power to strike down / declare void a legislative enactment---Guidelines and principles (i) There is a presumption in favour of constitutionality and a law must not be declared unconstitutional unless the statute is placed next to the Constitution and no way can be found in reconciling the two; (ii) Where more than one interpretation is possible, one of which would make the law valid and the other void, the Court must prefer the interpretation which favours validity; (iii) a statute must never be declared unconstitutional unless its invalidity is beyond reasonable doubt; a reasonable doubt must be resolved in favour of the statute being valid; (iv) If a case can be decided on other or narrower grounds, the Court will abstain from deciding the constitutional question; (v) The Court will not decide a larger constitutional question than is necessary for the determination of the case; (vi) The Court will not declare a statute unconstitutional on the ground that it violates the spirit of the Constitution unless it also violates the letter of the Constitution; (vii) The Court is not concerned with the wisdom or prudence of the legislation but only with its constitutionality; (viii) The Court will not strike down statutes on principles of republican or democratic government unless those principles are placed beyond legislative encroachment by the Constitution; (ix) Mala fides will not be attributed to the legislature.
Summary: — S. 31(A) — Sales Tax (VII of 1990), Ss. 6(1) & 6(1)(A) — Constitution of Pakistan, Art. 199 — Striking down of a legislative enactment sought — Constitutional jurisdiction of the High Court, to strike down a legislative enactment — Scope — Vires of...
2025 P T D 780
Messrs MADINA STEEL MILLS Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division / Chairman, FBR, Islamabad and others
Decided Date: N/A
2025 P T D 746
SABIR PRESS CALENDAR through Managing Partner Versus COMMISSIONER INLAND REVENUE, CHENAB ZONE, REGIONAL TAX OFFICE, FAISALABAD and 3 others
Decided Date: N/A
2025 P T D 717
Messrs AL-QADIR SEED CORPORATION (PVT.) LTD. through Director Versus FEDERATION OF PAKISTAN through Secretary Revenue Division and others
Decided Date: N/A
2025 P T D 682
Messrs MADNI PAPER MART through Proprietor Irshad Ahmad and another Versus FEDERATION OF PAKISTAN through Secretary Commerce and 2 others
Decided Date: Writ Petition No. 3965 of 2023, decided on 5th July, 2024.
Summary: — Ss. 58 & 64 — Constitution of Pakistan, Art. 199 — Anti-dumping duties, matter of — Territorial jurisdiction of Islamabad High Court — Scope — Constitutional petition was filed before the Lahore High Court calling in question an order passed by the...
2025 P T D 659
SHAKARGANJ FOOD PRODUCTS LIMITED and another Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petition No.50616 of 2024, decided on 4th September, 2024.
Summary: — Ss. 10 & 26 — Clause 6 of the digital sales tax returns i.e. "credit brought forward from previous tax year", modifying/amending of — Scope — Unilateral action of the Department — Notice(s), issuing of — Pre-requisites — Petitioners (registered per...
2025 P T D 653
FAISAL AHMAD and 2 others Versus FEDERAL BOARD OF REVENUE through Chairman and others
Decided Date: Writ Petition No.32407 of 2024, decided on 23rd September, 2024.
Summary: — Ss. 111 & 122 — Unexplained income or assets — Amendment of an assessment — Notices under Ss. 111 & 122 of the Income Tax Ordinance, 2001, simultaneous issuance of — Scope and effect — Definite information — Adjudication under S.111 prior to procee...