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2025 P T D (Trib
Messrs KHADIJA WASEEM BUTT, LAHORE Versus The COMMISSIONER INLAND REVENUE, ZONE RTO, LAHORE
Decided Date: I.T.A. No.3276/LB/2019, decided on 28th August, 2024.
Summary: — Ss.122(5A) & 111 — Fishing inquiries — Additional Commissioner, powers of — Scope — Additional Commissioner made additions under S.111 of Income Tax Ordinance, 2001, ('the Ordinance, 2001'), on the ground that sources of investment in properties, p...
2025 P T D (Trib
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR Versus Messrs G.A. POLYMER (PVT.) LTD.
Decided Date: S.T.As. Nos.123/PB and 124/PB of 2018, decided on 10th July, 2023.
Summary: — Ss. 8(1)(a) & 25 — SRO 490(I) /2004 dated 12-06-2004 — Tax credit, allowance of — Suppression of production — Electricity consumed in labourer's residential colony — Input tax adjustment — Scope — Registered person (company) filed appeal against th...
2025 P T D (Trib
Messrs INSAF TEXTILE PRINTING INDUSTRIES (PVT.) LIMITED, FAISALABAD Versus The COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, FAISALABAD
Decided Date: S.T.A. No.2032/LB of 2021, decided on 22nd January, 2024.
Summary: — R. 34(1)(d) — Sales Tax Act (VII of 1990), S.10 — SRO No.555(I)/2006 dated 05-06-2006 — Refund of sales/input tax — Scope — Appellant / registered person (company engaged in the business of manufacturing of textiles and sales etc.) assailed confirm...
2025 P T D (Trib
Before M. Abdullah Khan Kakar, Judicial Member and Dr. Shah Khan, Accountant Member IRFAN ULLAH, IRFAN TRADERS Versus The COMMISSIONER INLAND REVENUE, UNIT-41, RANGE-1, (D.I. KHAN ZONE), RTO, PESHAWAR
Decided Date: I.T.A. No.368/PB of 2023, decided on 30th January, 2024.
Summary: — Ss.39(3), 111, 122(5), 122(9) & 176(1) — Income from other sources — Amount received as a loan/ advance from another person (not being a banking company) — Liability, declaring of — "Receivables" — Scope — Definite information — Receipt of the loan...
2025 P T D (Trib
Before Dr. Tauqeer Irtiza, Accountant Member and Aamir Maqsood, Judicial Member MURTAZA A HASSAN Versus The COMMISSIONER INLAND REVENUE, ENFORCEMENT II CTO, KARACHI
Decided Date: S.T.A. No.217/KB of 2021, decided on 29th August, 2022.
Summary: — Ss. 11 & 25 — Suspension and blacklisting of sales tax registration — Scope — Due process, non-observance of — Effect — Appellant (textile mill) was first suspended and later on blacklisted on the basis that it was found non-existent on the availab...
2025 P T D (Trib
Messrs SUI NORTHERN GAS PIPE LINES LIMITED Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE
Decided Date: S.T.A. No.2166/LB of 2023, decided on 22nd January, 2024.
Summary: — S.13, Sixth Schedule, Table-1, Sr. No.151, sub-serials (a) and (b) — Exemption for Federally Administrated Tribal Area/Provincially Administrated Tribal Area (FATA/PATA) — "Or" and "and", to be read conjunctively or disjunctively — Interpretation —...
2025 P T D (Trib
Messrs IMPERIAL SANITATION, RAWALPINDI Versus The COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI
Decided Date: S.T.A. No.458/IB/2023, decided on 31st July, 2023.
Summary: — Ss.11 & 25 — Sales not declared in Sales Tax Returns — Penalty, imposing of — Cash-credits — Taxable supplies — Determination — Assessing Officer issued show-cause notice to taxpayer for not declaring sales in Returns and for evading sales tax — Or...
2025 P T D 1863
COMMISSIONER INLAND REVENUE (LEGAL DIVISION) LARGE TAXPAYER UNIT, ISLAMABAD Versus Messrs NOKIA SIEMENS NETWORKS PAKISTAN (PVT.) LTD.
Decided Date: I.T.R. No.71 of 2014, decided on 6th October, 2025.
Summary: — Ss. 12(2)(e)(iii), 20 & 24(1)(b) — Voluntary Separation Scheme payment — Salary payments made to employees — Income from business — Deduction of expenses — Capital expense asserted by Tax Authorities — Department filed Reference against order of Ap...
2025 P T D 1751
FAUJI FERTILIZER COMPANY LIMITED, RAWALPINDI Versus FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 2 others
Decided Date: Writ Petition No.1574 of 2016, decided on 28th January, 2025.
Summary: — Ss. 2(33) & 2(35) — Sales Tax Rules, 2006, R. 9 — Constitution of Pakistan, Art. 199 — Constitutional petition — Maintainability — Scope — Shifting of finished product — Concept of sale/supply for the purpose of taxable activity — Determination — I...
2025 P T D 1617
Ch. BASHARAT ALI HANJRA and others Versus CAPITAL DEVELOPMENT AUTHORITY ('CDA') ISLAMABAD through Chairman and others
Decided Date: Writ Petitions Nos.3807 of 2022 and 34 of 2023, decided on 19th June, 2025.
Summary: — S. 132 (2) — Capital Development Authority Ordinance (XXIII of 1960), Ss.15-A & 132(2) — Municipal Administration Ordinance (X of 1960), Ss. 33, 34 & Third Schedule — Notification SRO No. 576 (I) / 2015, dated 09-06-2015 — Constitution of Pakistan,...
2025 P T D 1601
ROZI KHAN Versus The DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION-CUSTOMS, ISLAMABAD and 4 others
Decided Date: Customs Reference Application No.13 of 2024, decided on 13th May, 2025.
Summary: — Ss. 2(s) & 179(3), first proviso — Smuggling, matter of — Failure to pass order within stipulated statutory period — Extension, grant of — Scope — Collector of Customs — Powers — Plea of the applicant (seized vehicle owner) was that the Order-in-Or...
2025 P T D 1575
PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) through Company Secretary Versus APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD and 3 others
Decided Date: ----Fiscal matters---Principles relating to judicial review in respect of fiscal matters stated--- (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 interpretations is possible, one 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. 38 — State-owned entity, matter of — Alternate Dispute Resolution, referral to — Whether mandatory or not — Federal Excise Reference Applications were filed by Pakistan Television Corporation Limited(Applicant) against order passed by the Appell...
2025 P T D 1532
ZAHID HUSSAIN through Attorney and another Versus NATIONAL TARIFF COMMISSION, GOVERNMENT OF PAKISTAN through Secretary and another
Decided Date: Writ Petition No.3910 of 2023, decided on 13th June, 2025.
Summary: — S. 58 — Constitution of Pakistan, Art. 199 — Constitutional petition — Sunset review — Preconditions — National Tariff Commission — Jurisdiction — Petitioners were aggrieved of issuance of notice by National Tariff Commission for sunset review in r...
2025 P T D 1491
Messrs PAK TELECOM MOBILE LIMITED, ISLAMABAD Versus COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD and 2 others
Decided Date: Sales Tax Reference No. 19 of 2019, decided on 4th February, 2025.
Summary: — Definition given in other statute — Scope — Definition given in orher statute cannot be adopted to interpret meaning of a term that has not been defined in the statute in question — Where a word is not defined in a statute, its ordinary dictionary ...
2025 P T D 1439
Messrs AL-UBAID ASSOCIATES through Sole Proprietor Versus The FEDERATION OF PAKISTAN through Secretary, Ministry of Law Pakistan
Decided Date: Writ Petition No. 4937 of 2018, decided on 13th February, 2025.
Summary: — Art. 89(2)(a)(ii) — Legislative power — Ordinance — Extension of time — Principle — Power vested in Houses under Art. 89(2)(a)(ii) of the Constitution is of legislative nature — Such power has been conferred by makers of the Constitution to extend ...
2025 P T D 1406
COMMISSIONER INLAND REVENUE (CIR) Versus PRESIDENT'S SECRETARIAT (PUBLIC) and others
Decided Date: Writ Petition No. 793 of 2024, decided on 11th March, 2024.
Summary: — Ss. 3(9A) & 33(25A), proviso — Retailer to integrate his business with FBR's computerized system, requirement of — First / second default — Penalty, imposition of — Scope — Section 33(25A) of the Sales Tax Act, 1990 (the Act 1990) provides for a pe...
2025 P T D 1364
Messrs PAKISTAN TELECOMMUNICATION AUTHORITY through Director (Budget and Accounts) and others Versus FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad and 3 others
Decided Date: Writ Petitions Nos. 181 of 2019, 4497 and 4558 of 2022, decided on 18th December, 2024.
Summary: — Ss. 2(63), 4 & 147 — Advance tax — Assessment, collection and adjustment — Scope — Charge is created under S. 4 of Income Tax Ordinance, 2001 on income of taxpayer to discharge advance tax liability — Advance tax is an impost in view of S. 4(6) rea...
2025 P T D 1354
Messrs SHALIMAR INTERNATIONAL Versus MEMBER JUDICIAL CUSTOMS APPELLATE TRIBUNAL BENCH-II, ISLAMABAD and others
Decided Date: Custom Reference No. 50 of 2018, decided on 14th March, 2023.
Summary: — Ss. 32 & 80 — Customs Rules 2001, R. 438 — SRO 1125(I)/2011 dated 31.12.2011 ('SRO'), Conditions (i) & (iv) — Benefit under SRO, entitlement to — Scope — Commercial importer — Supply to a zero rated-sector — Scope — Condition (i) of the SRO merely ...
2025 P T D 1053
Messrs RAZ TEXTILES, A PROPRIETORSHIP CONCERN through authorized attorney Versus The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad and 3 others
Decided Date: Writ Petition No.285 of 2022, decided on 14th January, 2025.
Summary: — Ss.32 & 156(1) — False statement, error etc. — Imposing of penalty — Procedure — Confiscation of goods — Collector Customs (Adjudication) — Jurisdiction — Where charge brought against a person is in terms of S. 32(1) of Customs Act, 1969, goods can...
2025 P T D 876
MOL PAKISTAN OIL AND GAS through authorized representatives Versus FEDERAL BOARD OF REVENUE through Chairman and 5 others
Decided Date: S.T.Rs. Nos. 17 of 2021, 79, 80 and 82 of 2022, decided on 10th April, 2025.
Summary: — Ss.2(41) & 3 — Customs Act (IV of 1969), First Schedule — SRO 549(I)/2008 dated 11-06-2008, Sr. No. 4(xvii) — Taxable supply — Petroleum — Crude oil — Import and supplies — Zero-rating — 'Condensate' as 'crude oil' — Scope — PCT Heading — Scope — A...