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2024 P T D 1335
Messr A.K. TARIQ FOUNDRY Versus GOVERNMENT OF PAKISTAN and others
Decided Date: Writ Petition No.1343-P of 2020, decided on 2nd December, 2022.
Summary: — Arts. 8(2) & 199 — Trichotomy of powers — Scope — Fundamental rights — Judicial review — Scope — Constitution is founded on the theory of trichotomy of powers between three limbs/organs of the State namely; the Legislature, the Executive and the Ju...
2024 P T D 1258
Messrs YAR STEEL MILLS through Representative Versus The FEDERATION OF PAKISTAN through Federal Secretary, Islamabad and others
Decided Date: Writ Petition No. 4030-P of 2022, decided on 24th November, 2022*.
Summary: — S.6 — Cheque — Connotation — Cheque is a request of drawer to the bank where the drawer maintains an account to pay a specific sum of amount to the payee on presentation of the cheque or on the date fixed on the cheque — Under banking practice in o...
2024 P T D 1214
The COMMISSIONER INLAND REVENUE (CORPORATE ZONE), PESHAWAR Versus Messrs TRIBAL AREAS ELECTRIC SUPPLY COMPANY LTD., PESHAWAR
Decided Date: S.T.R. No.33-P of 2022, decided on 10th October, 2023.
Summary: — Ss. 3, 25, 30 & 72-B — Sales tax audit — Director General Audit Inland Revenue Receipts, powers of — Department filed Sales Tax Reference as the Appellate Tribunal Inland Revenue, while accepting the appeal of the taxpayers, set-aside orders passed...
2024 P T D 1174
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR Versus Messrs PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO), SHAMI ROAD, PESHAWAR
Decided Date: S.T.R. No.03-P of 2015 with C.Ms. Nos.3, 5 of 2015, 40, 35 of 2019 and 12 of 2021, decided on 18th October, 2023.
Summary: — Ss.3, 7, 47 & 74 — Notification SRO 480(I)/2007 dated 09-06-2007 — Reference — Input adjustment — Extension in time — Respondent / Peshawar Electric Supply Company was issued with show cause notice relating to inadmissible input adjustment by the C...
2024 P T D 1133
Messrs APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND Versus GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad and others
Decided Date: Writ Petition No. 5105-P of 2021 with C.M. No. 125-P of 2022, decided on 09th February, 2022*.
Summary: — S. 4 — Constitution of Pakistan, Art. 199 — Constitutional petition — Statutory circulars — Validity — Federal Board of Revenue has the authority to issue statutory circulars/instructions not in conflict with other fiscal laws including Sales Tax A...
2024 P T D 1095
COMMISSIONER INLAND REVENUE, PESHAWAR Versus Messrs AL KHYBER TEA AND FOOD and 2 others
Decided Date: Writ Petition No.5077-P of 2020, decided on 13th June, 2023.
Summary: — Ss.148 & 170(4) — Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10 — Refund, claim for — Tax to be deducted on imported raw material — "Manufacturer" — Scope — Contention of the Department was that the taxpa...
2024 P T D 1021
Messrs GADOON TEXTILE MILLS LTD. Versus DEPUTY COMMISSIONER IR (AUDIT-05), INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR and another
Decided Date: S.T.R. No.26-P of 2023, decided on 19th September, 2023.
Summary: — Ss. 3, 7, 8 & 47 — Reference — Input tax — Adjustment — Packing material — Zero rated supply — Petitioner / company was aggrieved of bar imposed on input tax credit or refund on packing material purchased by registered person whose taxable supplies...
2024 P T D 1009
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, PESHAWAR Versus ISLAMIC INVESTMENT BANK LTD, PESHAWAR CANTT.
Decided Date: Tax Reference No.04 of 2006 (and other connected References), decided on 2nd May, 2023.
Summary: — Ss.11(1) & 133(5) — Reference — Word 'accrues or arises' — Sticky loan — Accounting system — Interest, maintaining of — Dispute was with regard to method of maintaining accounts by respondent / banks whereby interest against sticky loans were debit...
2024 P T D 818
Messrs SHAH STEEL INDUSTRY and others Versus FEDERATION OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad and others
Decided Date: Writ Petition No.505-P of 2023, decided on 25th May, 2023.
Summary: — Ss. 53, 159, 235 & 109A [as inserted through Finance Act, 2019] — Sales Tax Act (VII of 1990), Ss. 3 & 14 — Constitution of Pakistan, Art.247 — Tax exemption — Electricity consumption — Petitioners / tax payers were running their industrial units i...
2024 P T D 776
COMMISSIONER INLAND REVENUE, PESHAWAR ZONE Versus Messrs MANERI INTERNATIONAL TOBACCO COMPANY, DISTRICT SWABI and another
Decided Date: Sales Tax References Nos.5-P, 6-P, 7-P and 8-P of 2020, decided on 21st June, 2023.
Summary: — Ss.19(11) & 26 — Federal Excise Rules, 2005, R. 29 — Sales Tax Act (VII of 1990), S.47 — Criminal Procedure Code (V of 1898), Ss. 94, 103 & 529 — Reference — Raid and search — Search warrants non-obtaining of — Requirement of recovery witnesses fro...
2024 P T D 747
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, JAMRUD ROAD, PESHAWAR Versus Messrs SHAH WALI and 2 others
Decided Date: Customs Reference No.52-P of 2022, decided on 23rd November, 2022.
Summary: — Ss. 2(s), 9, 16, 17, 80, 90, 139, 156(1) Cl. (8), 168 & 196 — Imports and Exports (Control) Act (XXXIX of 1950), S. 3 — Foreign Exchange Regulation Act (VII of 1947), Preamble — SRO No. 566(I)/2005, dated 06-06-2005 — State Bank Notification No. F....
2024 P T D 584
COMMISSIONER OF INLAND REVENUE, MARDAN ZONE, REGIONAL TAX OFFICE, PESHAWAR Versus IMRAN AHMAD GREEN HILL CNG STATION MALAKAND
Decided Date: Tax Reference No.09-P of 2021, decided on 21st June, 2023.
Summary: — S.153 (3)(b), 234-A & Second Sched., Part I, Cl. 126-F [as inserted by Finance Act, 2010] — Circular No. 14 of 2011 dated 06-10-2011 issued by the Federal Board of Revenue — Exemption on profits/ gains derived by a taxpayer located in the most affe...
2024 P T D 374
COLLECTOR OF CUSTOMS (APPRAISEMENT), PESHAWAR Versus Messrs ALLIED ASSOCIATES, PESHAWAR and 4 others
Decided Date: Customs Reference No.14-P of 2023, decided on 7th March, 2023.
Summary: — Ss.2(s), 156(1), Cls. (8) & (89), 179(3), 1st proviso & 196 — Provisions relating to smuggling, invoking of — Statutory period provided under S.179(3) of the Customs Act, 1969, for decision of such case by the Customs Officers — Scope and effect —...
2024 P T D 316
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR Versus MUHAMMAD ARIF and another
Decided Date: Customs References Nos.100-P to 108-P, 181-P and 182-P of 2020, decided on 31st May, 2023.
Summary: — Ss.193 & 194-A — Reference — Appeal — Facts not considered — Effect — Authorities were aggrieved of order passed by Customs Appellate Tribunal setting aside extra duties and taxes imposed against respondents / importers — Validity — No issue relati...
2024 P T D 226
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) AT MODEL CUSTOMS, COLLECTORATE, ABDARA ROAD, PESHAWAR and 2 others Versus HIDAYAT ULLAH and another
Decided Date: Customs Reference No.35-P of 2018, decided on 16th February, 2023.
Summary: — Ss.2(s),16, 156(1), Cls. (8), (89), 187 & 196 — Smuggling — Seizure of vehicle liable to confiscation — Burden of proof as to lawful owner of vehicle — Negative FSL Report — Scope — Department filed reference application against the judgment/order ...
2024 P T D 201
Messrs SARDAR WALI KHAN CARRIAGE CONTRACTOR VILLAGE ZITOOR, CHITRAL through Proprietor Versus GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad and 6 others
Decided Date: Writ Petition No.1346-M of 2020, decided on 15th March, 2023.
Summary: — Ss.148 & 159 — Exemption from income tax — Petitioner was a government carriage contractor and running its business in erstwhile Tribal Areas, who sought tax exemption being resident of erstwhile Tribal Areas — Validity — Khyber Pakhtunkhwa Revenue...
2024 P T D 1566
Messrs MEDEQUIPS through Managing Partner Versus The COMMISSIONER INLAND REVENUE and 3 others
Decided Date: I.T.R. No.53185 of 2024, decided on 24th September, 2024.
Summary: — S. 24A — Income Tax Ordinance (XLIX of 2001), Ss. 131 & 133 — Speaking order, non-passing of — Effect — Record reflected that the applicant /taxpayer raised several questions, factual and legal, before the Appellate Tribunal Inland Revenue ('the Tr...
2024 P T D 1520
Messrs K&N's FOODS (PVT.) LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.43578 of 2024, decided on 30th September, 2024.
Summary: — S. 153 [as substituted by Finance Act, 2024] — Constitution of Pakistan, Art. 199 — Constitutional petition — Tax exemption — Amendment in law — Retrospective effect — Petitioners / companies were aggrieved of revoking of tax exemption certificates...
2024 P T D 1469
FAISALABAD ELECTRIC SUPPLY COMPANY LTD. Versus The CHAIRMAN PUNJAB REVENUE AUTHORITY and others
Decided Date: Writ Petition No.48782 of 2024, decided on 9th October, 2024.
Summary: — S. 67A — Reference to High Court — Maintainability — Appellate Tribunal not communicating order — Effect — No tax Reference under S.67A of Punjab Sales Tax on Services Act, 2012 is maintainable against an order which is not required by law to be co...
2024 P T D 1271
SERVICE GLOBAL FOOTWEAR LIMITED through Director / Chief Executive Officer and another Versus FEDERATION OF PAKISTAN through Secretary Revenue Division and 2 others
Decided Date: I.C.A. No.48745 of 2023 in W.P. No.58683 of 2022, decided on 4th June, 2024.
Summary: — Art. 4 — Protection of law — Right to be dealt with in accordance with law — Scope — It is an unalienable right of every citizen to enjoy protection of law — No action detrimental to inter alia life and property of any person can be taken except in...