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2025 P T D 77
Messrs KOT ADDU POWER COMPANY LIMITED Versus COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, MULTAN and others
Decided Date: I.T.R. No.224 of 2015, decided on 25th May, 2022.
Summary: — Ss.122(5A), 133 & 221 — Reference — Recalling of order — Rectification of order — Principle of "mistake apparent from the record" — Applicability — Taxpayer was aggrieved of order passed by Appellate Tribunal Inland Revenue, recalling its earlier o...
2025 P T D 58
COMMISSIONER INLAND REVENUE Versus MASOOD-UL-HASSAN and others
Decided Date: Income Tax References Nos.01, 02 and 04 of 2019, decided on 20th May, 2024.
Summary: — Ss.131 & 133 — Determination of controversy — Appellate Tribunal Inland Revenue, jurisdiction of — Advisory jurisdiction of High Court in Reference Application — Scope — Department filed Reference Application as the assessments made by the concerne...
2025 P T D 51
COMMISSIONER INLAND REVENUE, FAISALABAD Versus Messrs BE BE JAN FIBRES (PVT.) LTD., FAISALABAD
Decided Date: P.T.R. No.156 of 2011, decided on 16th March, 2022.
Summary: — S. 107AA — Income Tax Ordinance (XLIX of 2001), S. 239(15) — Section 107AA of Income Tax Ordinance, 1979, interpretation of — Promulgation of subsection (15) of S. 239 of the Income Tax Ordinance, 2001, effect of — Requirements of investment and in...
2025 P T D 35
COMMISSIONER INLAND REVENUE Versus Messrs STANDARD ICE AND COLD STORAGE, LAHORE
Decided Date: P.T.R. No.634 of 2010, decided on 7th March, 2022.
Summary: — Ss. 70, 34(5) & Second Schedule, Part-IV, Cls. (3A) [enacted through Finance Act, 2004] — BPD Circular No.29 dated 15.10.2002 issued by State Bank of Pakistan — Circular No.14 of 2004 dated 17.07.2004 issued by (the then) Central Board of Revenue —...
2025 P T D 16
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES (PVT.) LIMITED Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others
Decided Date: N/A
2025 P T D 1895
Messrs L'OREAL PAKISTAN PSRM (PVT.) LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitution Petition No.D-3340 of 2025, decided on 23rd July, 2025.
Summary: — Ss. 25, 39, 80 & 81 — Value of imported goods, determination of — Checking of goods declaration — Exemption from customs-duties — Acceptance by Collector of Customs (Appeals) — Goods, non-releasing of — Petitioner (a private limited company engage...
2025 P T D 1847
COLLECTOR OF CUSTOMS, MCC PaCCS Versus ABDUL WAHID & Co.
Decided Date: S.C.R.As. Nos. 141 and 142 of 2010, decided on 14th March, 2023.
Summary: — Proposed questions raised in a case — Reformulation of question(s) by the Court — Scope — When various questions were pleaded on behalf of the applicant, being argumentative/raising factual controversies, the parties were in unison that the case wa...
2025 P T D 1824
Messrs HAYAT KIMYA PAKISTAN (PRIVATE) LIMITED through authorized representative Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others
Decided Date: Constitutional Petition No.D-8480 of 2019, decided on 11th March, 2024.
Summary: — S. 19 — Sales Tax Act (VII of 1990), S.13(2)(a) — SRO No 41(I)/2009 dated 19.01.2009 — Firefighting and lighting equipment — Whether they fall within definition of machinery — Capital equipment — Scope — Claimed exemption from customs duty and sale...
2025 P T D 1777
OCCIDENTAL PETROLEUM (PAKISTAN) INC. through special attorney Versus COMMISSIONER INLAND REVENUE, ZONE III, LARGE TAXPAYERS UNIT
Decided Date: I.T.R.A. No.121 of 2015 (and other connected I.T.R.As.) decided on 21st August, 2025.
Summary: — S. 133 (1) & Fifth Schedule, Part-1, R.3 — Income Tax Ordinance (XXXI of 1979), [since repealed] Fifth Schedule, Part-1, R. 4(2) — Regulation of Mines and Oil-fields and Mineral Development (Government Control) Act (XXIV of 1948), S. 3B & Schedule,...
2025 P T D 1769
SABRE TRAVEL NETWORK PAKISTAN (PVT.) LTD. Versus PAKISTAN and others
Decided Date: C.P. No.D-3062 of 2020 (and other connected petitions), decided on 21st November, 2024.
Summary: — Ss. 74(5), 74(10) & 122(2) [as amended vide Finance Act, 2009] — Assessment order, amendment of — Limitation — Special tax year — Effect — Assessment order cannot be amended after the period of limitation mentioned in S.122(2) of the Income Tax Ord...
2025 P T D 1755
Messrs M. IQBAL & SONS and others Versus FEDERATION OF PAKISTAN and others
Decided Date: C.Ps. Nos.D-4780 of 2018 (and other connected petitions), decided on 2nd February, 2021.
Summary: — S. 13 — SRO 1125(I)/2013 dated 31.12.2011 — SRO 1070/(I)/2017 dated 23.10.2017 — SRO 777(I)/2018 dated 21.06.2018 — Benefits to five export oriented industries including leather — Artificial leather, import of — Sales tax, exemption/reduction of — ...
2025 P T D 1733
SUMMIT CAPITAL (PVT.) LIMITED through Authorized Attorney and others Versus ASSISTANT COMMISSIONER (UNIT-IV), SINDH REVENUE BOARD and others
Decided Date: Special Sales Tax Reference Applications Nos.68 in C.M.A. No.2107 of 2016, 93 in C.M.A. No.2636 of 2016 and 40 in CM.A. No.315 of 2018, decided on 4th September, 2025.
Summary: — Ss. 3(1), 47 (1A), 63 & Second Schedule, Tariff Heading 98-13 — Reference — Sales tax on services — Online services — Trading on Automated System — Taxpayers were stock brokers who had been facilitating sale and purchase of shares through their off...
2025 P T D 1693
DIRECTOR through Additional Director of PCA (Law) and Collector of Customs and others Versus Messrs R.J. CORPORATION and others
Decided Date: Special Customs Reference Application No.448/2019 along with S.C.R.As. Nos.332 to 337, 449, 451, 452 and 469 of 2019, decided on 17th February, 2021.
Summary: — Ss. 32(1)(c), 79(1)(b) & Fifth Sched., Part-I ,Sr. No. 24 — Sales Tax Act (VII of 1990 ) Sixth Sched. Table 3, Sr. No. 15(2) — SRO 499(1)/2009 dated 13-06-2009 — Letter of FBR dated 12.02.2016 — Mis-declaration — Wrong self-assessment by importer, ...
2025 P T D 1609
Messrs FAZLEE SONS (PVT.) LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitution Petition No.D-6280 of 2024 and C.M.As Nos.27995 of 2024, 1021 of 2025, decided on 20th January, 2025.
Summary: — Ss. 2(68), 74, 177(1), 214C & Second Schedule, Pt. IV, Clause (105A) — Audit proceedings, exemption from — "Tax year" — Scope — "Preceding four tax years" — Scope — Taxpayer's audit for Tax Year 2018 had been completed on 28.06.2024 — Taxpayer assa...
2025 P T D 1586
M.A. FLOUR MILLS (PVT.) LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitution Petition No.D-4323 of 2022, decided on 7th August, 2024.
Summary: — Ss.3 & 6 — Customs Act (IV of 1969), Ss. 30 & 31-A — Payment of sales tax — Rate at the time of Letter of Credit was 10% which was subsequently enhanced at the time of Goods Declaration — Legality — Enhanced rate, applicability of — Scope — Case of...
2025 P T D 1570
Messrs TEC STYLE EMPORIUM and another Versus FEDERATION OF PAKISTAN and another
Decided Date: Constitution Petitions Nos.594 and 729 of 2024, decided on 7th August, 2024.
Summary: — R.75 — Imported consignment of goods, auctioning of — Delay in filing of Goods Declaration by importer due to dispute regarding exemption of sales tax — Goods Declaration filed after payment of duties and taxes — Custom authorities auctioning the i...
2025 P T D 1519
Messrs NEW ERA FABRICS through authorized attorney Versus APPELLATE TRIBUNAL INLAND REVENUE and 2 others
Decided Date: Special Sales T.R.A. No.160 of 2024, decided on 16th April, 2025.
Summary: — Ss.11, 26, 33 & 47 — Reference — Imposing of maximum penalty — Non-filing of sales tax returns — Element of mens rea, absence of — Effect — Petitioner / taxpayer was aggrieved of show cause notice issued by authorities under S. 11(1) of Sales Tax A...
2025 P T D 1483
MUKESH KUMAR Versus APPELLATE TRIBUNAL INLAND REVENUE and others
Decided Date: Income Tax Reference Application No. 274 of 2024, decided on 3rd December, 2024.
Summary: — Ss. 221 & 133 — Dismissal of Rectification Application by the Appellate Tribunal Inland Revenue, challenge to — Reference Application before the High Court — Maintainability — Whether a Reference Application is maintainable against dismissal of a R...
2025 P T D 1433
Messrs AL MASOOM PRODUCTS Versus COMMISSIONER (APPEAL-VI) INLAND REVENUE
Decided Date: Income Tax Reference Applications Nos. 342, 343 and C.M.A. No. 2523 of 2024, decided on 10th December, 2024.
Summary: — S. 24A — Income Tax Ordinance (XLIX of 2001), Ss. 126A & 127 [as amended vide Finance Act, 2024] — Order passed by tax authorities — Reasoning, absence of — Effect — Commissioner Inland Revenue (Appeals) being final appellate authority /forum — Pow...