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2025 P T D 631
Messrs SITARA DILDAR FUELS (PRIVATE) LIMITED through Chief Executive Officer Versus FEDERATION OF PAKISTAN through Secretary Finance and 3 others
Decided Date: N/A
2025 P T D 614
Messrs NATIONAL LOGISTICS CELL Versus ASSISTANT/DEPUTY COMMISSIONER and others
Decided Date: Writ Petition No.2613 of 2024, decided on 12th September, 2024.
Summary: — S.134A(1) — Constitution of Pakistan, Art. 199 — Constitutional petition — Alternative Dispute Resolution — Committee not established — Effect — Petitioner / taxpayer company in its earlier petition was directed by High Court to get its dispute set...
2025 P T D 569
COMMISSIONER INLAND REVENUE Versus MUHAMMAD ZUBAIR ALAMGIR and others
Decided Date: P.T.R. No.520 of 2012, decided on 19th December, 2023.
Summary: — S. 130 — Appellate Tribunal Inland Revenue, jurisdiction of — Adjudication of matter-in-issue — Passing judgment without giving reasons — Effect — Department filed Reference contending that the Appellate Tribunal Inland Revenue (ATIR) dismissed the...
2025 P T D 562
FAYSAL BANK LTD. Versus The DEPUTY COMMISSIONER OF INCOME TAX and others
Decided Date: I.T.As. Nos.215, 216 and 218 of 2000, decided on 5th December, 2022.
Summary: — S. 23(1)(x) — Deductions — Bad debts — Scope — On the basis of the standard accounting principles, a debt becomes irrecoverable when it is written off and so the entitlement regarding deduction for bad debts is, to the extent of irrecoverable loans...
2025 P T D 552
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs ARCO PLASTICS (PVT.) LIMITED LAHORE
Decided Date: S.T.R. No.68393 of 2017, decided on 21st June, 2018.
Summary: — S. 8-B — Input tax adjustment — 100% input tax instead of 90%, adjustment of — Procedural lapse or otherwise — 10% excess input tax adjusted, recovery of — Department filed Reference Application as Appellate Tribunal Inland Revenue held recovery of...
2025 P T D 530
DEFENCE HOUSING AUTHORITY Versus The FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petition No.54097 of 2024, decided on 24th September, 2024.
Summary: — Fiscal laws — Retrospective effect — Scope — Taxing statute must use clear and unambiguous language imposing tax obligations — One has to look merely at what is clearly said and there is no room for any intendment — There is no presumption as to a ...
2025 P T D 502
HONDA ATLAS CAR (PAKISTAN) LIMITED Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petitions Nos.38459 and 49337 of 2021, decided on 7th November, 2024.
Summary: — Ss.122(5), 122(5A), 122(9) & 177 — Ongoing proceedings of amendment of assessment — Audit, selection for — Parallel proceedings — Scope — Taxpayer assailed notices showing its selection for audit under S. 177 of the Income Tax Ordinance, 2001 ('the...
2025 P T D 490
AMIR KHAN and another Versus ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) and 2 others
Decided Date: N/A
2025 P T D 424
D.G. KHAN CEMENT COMPANY LIMITED and others Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petition No.52043 of 2021, decided on 24th January, 2023.
Summary: — Ss. 7, 8 & 11(2) — Federal Board of Revenue Act (IV of 2007), Ss.4(1) (a) & 4(1) (k) — Adjustment/refund of input tax, exclusion of — Taxable activity/supply of the registered person — Scope — Petitioner/Company assailed Show-Cause Notice/Notice is...
2025 P T D 386
The COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, RTO, LAHORE Versus Messrs WIRE PRODUCTS (PVT.) LIMITED, LAHORE
Decided Date: P.T.R. No.196 of 2010, decided on 2nd June, 2022.
Summary: — Ss.22, 23 & 30(2), Cls. (b) — Set-off of losses — Pre-commencement expenses — Income for the purpose of adjustment of loss, classification of — Scope — Contention of the applicant / department was that no commercial business was conducted by the ta...
2025 P T D 313
Mrs. SHEHLA TARIQ SAIGOL Versus FEDERATION OF PAKISTAN through Secretary Finance and 3 others
Decided Date: I.C.A. No.13108 of 2023 (and other connected Appeals), decided on 26th June, 2024.
Summary: Per Sultan Tanvir Ahmed, J., as Referee Judge; on difference of opinion between Shahid Karim and Anwaar Hussain, JJ., of Division Bench of High Court hearing Intra Court Appeals, who reached different conclusions on issues pertaining to Constitutiona...
2025 P T D 274
MUHAMMAD ZUBAIR Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petitions Nos.50303, 50310, 50600 and 49857 of 2024, decided on 25th October, 2024.
Summary: — Ss. 131(5) & 131(10) — Grant of stay by Appellate Tribunal Inland Revenue ('Tribunal') — Imposition of condition — Discretion of the High Court / Tribunal — Scope — Tribunal though granted the petitioners / taxpayers stay against recovery of impugn...
2025 P T D 255
PAK GULF CONSTRUCTION (PVT.) LIMITED Versus GOVERNMENT OF PUNJAB and others
Decided Date: Writ Petition No.169 of 2024, decided on 13th June, 2024.
Summary: — Ss. 25 & 27 & Preamble — Constitution of Pakistan, Art. 1 — Company rendering taxable service in Islamabad Capital Territory registered with Punjab Revenue Authority (PRA) — Registration with PRA — Scope — Stance of the petitioner is that it is not...
2025 P T D 199
D.G. KHAN CEMENT COMPANY LIMITED and others Versus The FEDERAL BOARD OF REVENUE and others
Decided Date: N/A
2025 P T D 166
The COMMISSIONER INLAND REVENUE, ZONE-I, GUJRANWALA Versus Messrs GUJRANWALA ELECTRIC POWER COMPANY (GEPCO), GUJRANWALA
Decided Date: P.T.R. No.112 of 2011, decided on 16th March, 2022.
Summary: — Ss. 53 & 113, Second. Sched., Pt-IV, Clause (11)(xvi) & Second Sched. Pt- III, Cl. (5) [as inserted through SRO No.171(I)/2008 dated 21.02.2008 ('SRO 171)] — Extending benefit and curing mischief of accumulated liabilities of Power Distribution Com...
2025 P T D 148
Messrs FATIMA SUGAR MILLS LIMITED through Chief Financial Officer Versus APPELLATE TRIBUNAL, INLAND REVENUE, LAHORE and 3 others
Decided Date: Income Tax Reference No.112167 of 2017, decided on 8th October, 2024.
Summary: — Ss. 2(47) & 2(28) — Sales Tax Rules, 2006, Chapt-1, R.4 — Income Tax Ordinance (XLIX of 2001), Ss. 236G & 236H [inserted through Finance Act, 2013] & Sched. I, Pt. IV, Div. XIV — "Whole-seller" and "retailer" — Scope — Treating a person as "retaile...
2025 P T D 137
COMMISSIONER INLAND REVENUE, DISTRICT ZONE, REGIONAL TAX OFFICE, RAWALPINDI Versus Sh. IKRAM ELLAHI and 2 others
Decided Date: N/A
2025 P T D 121
COMMISSIONER INLAND REVENUE, LEGAL ZONE-LTO, LAHORE Versus Messrs RASOOL NAWAZ SUGAR MILLS, LTD.
Decided Date: S.T.R. No.77498 of 2022, decided on 26th September, 2023.
Summary: — Ss. 2(34), 11, 33, 34 & 47 — Reference — Recovery proceedings — Delay in filing of tax return and deposit of tax due — Penalty and default surcharge, imposing of — Principle — Authorities initiated recovery proceedings against respondent / taxpayer...
2025 P T D 101
COMMISSIONER INLAND REVENUE, SIALKOT Versus Messrs CHAUDHRY STEEL MILLS S.I.E., DASKA
Decided Date: P.T.R. No.335 of 2013, (and other connected P.T.Rs.) decided on 27th April, 2022.
Summary: — Ss. 120, 122, 113 & 221 — Assessment, amendment of — Rectification — Scope — "Mistake apparent on record" — Scope — Record showed that respondent-taxpayer filed income tax return for the tax year 2011 (by declaring sales at Rs.232,823,500/-, net in...