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2025 P T D 773
SHAHID HUSSAIN KHAWAJA Versus The STATE and another
Decided Date: Criminal Miscellaneous No. 2217-B of 2024, decided on 23rd December, 2024.
Summary: — Ss. 2 (37), 11, 33, Table, Column No. 1, Srl. 11, 13 & 37(a)(iv) — Criminal Procedure Code (V of 1898), S. 497 — Constitution of Pakistan, Art. 10A — Tax fraud — Bail, grant of — Actus reus and mens rea — Bail bond, quantum of — Due process of law ...
2025 P T D 757
PAK TELECOM MOBILE LIMITED through Authorized Representative Versus FEDERAL BOARD OF REVENUE (FBR) through Chairman
Decided Date: Writ Petition No.3422 of 2022, decided on 26th March, 2025.
Summary: — Ss. 74(1), 177 & 214C & Second Schedule , Cl. 105A [as inserted by Finance Act, 2022] — Insertion of a new amendment under Clause 105A in the Second Schedule ('Clause 105A') of Income Tax Ordinance, 2001 ('the Ordinance, 2001') — Audit proceedings,...
2025 P T D 724
DAWN CONVERTEC SMC-(PVT.) LTD. and others Versus NATIONAL TARIFF COMMISSION and others
Decided Date: C.M.A. No.12 of 2021, decided on 28th January, 2025.
Summary: — Ss. 2(d), 20, 27, 37, 39, 50 &70(13) — Civil Procedure Code (V of 1908), S.100 — Second Appeal — Reappraisal of evidence — Scope — Dumped imports of Duplex Board — Filing of written application against the dumped imports causing material injury to ...
2025 P T D 586
SHAH ZAMAN Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.2518 of 2021, decided on 20th May, 2022.
Summary: — S.19 — Imports and Exports (Control) Act (XXXIX of 1950), S.3(1) — Import Policy Order, 2016 — Import Policy Order, 2020 — Notification SRO 833(I)/2018, dated 03-07-2018 — Constitution of Pakistan, Arts. 91, 199 & 201 — Constitutional petition — Ex...
2025 P T D 544
GUARANTEE SALEX THALES JOINT VENTURE Versus FEDERATION OF PAKISTAN through Secretary Revenue Division and others
Decided Date: Writ Petition No.4201 of 2018, decided on 11th April, 2023.
Summary: — Ss.3, 6, 11, 23, 26, 30 & 31 — Islamabad Capital Territory (Tax on Services) Ordinance (XLII of 2001), Schedule, Cl. 5 — Show-cause notice — Short levy / non-levy of tax — Petitioner / company was rendering contractual / construction services in a ...
2025 P T D 521
PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.2158 of 2020, decided on 18th January, 2022.
Summary: — Ss. 83 & 194-A — Clearance for home consumption — Show-cause notice — Outstanding duties — Recovery — Appellate Tribunal Inland Revenue, jurisdiction of — Petitioner / company added aircrafts to its fleet on Dry Lease and in year 2013 had paid duty...
2025 P T D 495
FEDERAL BOARD OF REVENUE through Chairman and 3 others Versus PRESIDENT OF PAKISTAN, SECRETARIAT (PUBLIC) AIWAN-E-SADDAR, ISLAMABAD and 22 others
Decided Date: Writ Petition No.242 of 2025, decided on 22nd January, 2025.
Summary: — Series-Qualifier Canon — Applicability — "Series-Qualifier Canon" entails that, in a parallel construction of nouns or verbs in a series, a prepositive or postpositive modifier or qualifier applies to the entire series. Facebook, Inc. v. Duguid, 14...
2025 P T D 451
MASUD REZA Versus The FEDERATION OF PAKISTAN through President and others
Decided Date: Writ Petition No.2510 of 2017, decided on 22nd March, 2023.
Summary: — Art. 199 — Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3)(ii) & 10 — Decision passed by the President of Pakistan, assailing of — Constitutional petition — Maintainability — President of Pakistan , on a represen...
2025 P T D 297
Messrs KHYBER TOBACCO COMPANY LIMITED Versus The FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petition No.1768 of 2022, decided on 20th May, 2022.
Summary: — S.40C(2) — Sales Tax Rules, 2006, R.150ZF — Sales Tax General Order No.8 of 2022 dated 18.01.2022 — Manufacturer/Importer of Tobacco — Track and Trace System, implementation of — Deadline as per S.T.G.O. dated 18.01.2022 and the addendum dated 26.0...
2025 P T D 473
AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) through Chairman Versus COMMISSIONER INLAND REVENUE AZAD JAMMU AND KASHMIR CAMP OFFICE MIRPUR and another
Decided Date: Writ Petition No.1391 of 2016, decided on 27th September, 2022.
Summary: — Ss. 114(4) & 122(C) — Furnishing return of income , failure of — Provisional assessment, making of — Proceedings under S. 122(C) — Notice under S.114(4), non-issuance / service of — Scope and effect — Claim of the petitioner / Azad Jammu and Kashmi...
2025 P T D 1717
MUHAMMAD RAFI Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.2789/LHR/IT/2021, decided on 27th May, 2022.
Summary: — Ss. 2(3) (i), 2(3) (ii) & 10(1) — Income Tax Ordinance (XLIX of 2001), Ss. 114(1), 148, 170(4) & 235 — Protracted / multiple proceedings — Refund claim, rejection of — Malfunctioning and misuse of powers by the tax authority, allegation of — Maladm...
2025 P T D 1661
SULTAN MAHMOOD and another Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint Nos.3392 and 3903/LHR/CUST/2022, decided on 13th October, 2022.
Summary: — S. 10(1) — Federal Ombudsmen Institutional Reforms Act (XIV of 2013), S. 9(1) — EPD Circular No.11 of 2022 dated 05.07.2022 issued by State Bank of Pakistan — Pakistan Customs Tariff, Chapts. 84 & 85 — Procedure prescribed for Electronic Import For...
2025 P T D 817
FAHAD NAJEEB Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint Nos.1488, 1489, 1491, 1493, 1495, 1496, 1502, 1504, 1505, 1506, 1507, 1509, 1510, 1524, 1525, 1526, 1527, 1528, 1529, 1530 and 1531/PWR/IT/2022, decided on 25th May, 2022.
Summary: — Ss.2(3)(i), 2(3)(ii) & 10(1) — Income Tax Ordinance (XLIX of 2001), S.153(1)(b) — Deduction of income tax from salary of lecturers of Government educational institution — Maladministration — Grievance of the complainant (lecturer of Government Coll...
2025 P T D 272
NAVEED ANJUM Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.2475/ISB/IT/2022, decided on 28th July, 2022.
Summary: — Ss. 9(1) & 10(4) — Federal Ombudsman Institutional Reforms Act (XIV of 2013), S. 9(1) — Income Tax Ordinance (XLIX of 2001), Ss.170(4) & 236-K — Way of disposing of refund claim by the Federal Board of Revenue — Maladministration — Scope — Refund a...
2025 P T D (Trib
ABDUL HAFEEZ, DIRECTOR and another Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.0807/KHI/ST/2022, decided on 24th May, 2022.
Summary: — Ss.2(3), 9 & 10 — Sales Tax Act (VII of 1990), S. 9 — Sales Tax Rules, 2006, Rr. 19, 20, 21 & 22 — Credit notes issued to un-registered persons, non-admissibility of — Maladministration — Scope — Complaint filed regarding the issue of admissibility...
2025 P T D 194
N/A
Decided Date: Complaint No.0013/OM/2022, decided on 19th May, 2022.
Summary: — Ss. 2(3) & 9(1) — Recognized Agricultural Tractor Manufacturers Rules, 2006, [issued vide SRO.363(I)/2012, dated 13.04.2012], Rr. 2 & 4 — Delay in sanctioning of long pending refund claims of Tractor Manufacturing Industry (Industry) — Maladministr...
2025 P T D (Trib
Syed REHMAT ALI SHAH Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Review Petition in Complaint No.1838/ISB/ST/2022, decided on 13th October, 2022.
Summary: — Ss.2(3), 9 & 10 — Islamabad Capital Territory (Tax on Services) Ordinance (XLII of 2001), S. 3 — Higher rate of sales tax applicable in Islamabad Capital Territory (ICT) — Maladministration — Scope — Plea of the Complainant (Pakistan Overseas Emplo...
2025 P T D (Trib
N/A
Decided Date: OWN Motion Nos.0052 and 0064/OM/2022, decided on 20th September, 2022.
Summary: — Ss.2(3)(1)(a)(b) & (ii) & 9(1) — Income Tax Ordinance (XLIX of 2001), Ss. 170(3) & (4), 221, 122(9) & 122(5A) — Letter No. 6(43) Rev.Bud/2021/116078-R dated 10.05.2022 issued by the Federal Board of Revenue — Disposal of cases of all individuals/AO...
2025 P T D (Trib
MUHAMMAD IQBAL and others Versus COLLECTOR OF CUSTOMS (E&C) D.I. KHAN and others
Decided Date: Appeal No. Customs Remand No.95/PB of 2024, (old Appeal No.215/PB of 2021), decided on 21st February, 2025.
Summary: — Ss.181, 194-B, 194-C(7) & 194-C(8) — Release of goods — Condition attached — Adjudicating Officer and Customs Appellate Tribunal — Powers — Customs Appellate Tribunal ('the Tribunal') released goods i.e. husk (Ispaghol), almond without shell and ap...
2025 P T D (Trib
Messrs NORTEX CORPORATION Versus The COLLECTOR OF CUSTOM (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI and another
Decided Date: Customs Appeal No.K-1673 of 2023, decided on 10th January, 2024.
Summary: — S. 138 — SRO 450(I)/2001 — Frustrated consignment — Scope — Argument of the appellant / importer was that as the goods were mistakenly shipped by the shipper, the same, being frustrated consignment, may be allowed to be re-exported back to shipper ...