Search Case Law Database
Found 15,129 judgments matching your criteria
2026 P T D 90
COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE Versus Messrs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI
Decided Date: Civil Petition No. 339-L of 2023, decided on 1st September, 2025.
Summary: (Against the order dated 21.11.2022 of the Lahore High Court, Lahore passed in I.T.R. No. 71408 of 2022). — S. 129(1)(a) [as amended by Finance Act, 2005] — Assessment order, setting aside of — Powers of Commissioner Inland Revenue (Appeals) — Reman...
2026 P T D 29
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs COCA COLA PAKISTAN LIMITED, LAHORE
Decided Date: C.P.L.A. No. 2845-L of 2022, decided on 3rd October, 2025.
Summary: (Against the judgment dated 16.06.2022 passed by the Lahore High Court, Lahore in P.T.R. No. 349 of 2010). — Ss. 21(c) & 153 — Rebate granted by taxpayer to its customer for exclusive sale of products — Department treating rebate as payment for adve...
2026 P T D 900
COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA and others Versus ARZ MUHAMMAD and others
Decided Date: 2025-August-20
Summary: — Ss. 2(s), 15, 16, 156(1), Cls. (8) & (89) and 157(2) — SRO 499(I)/2009 dated 13.06.2009, Cl. (b) — SRO 566(I)/2005 dated 06.06.2005 — Smuggling, allegation of — Vehicle used for transportation, release of — Redemption fine, payment of — Department ...
2026 P T D 662
COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, AIRPORT ROAD, QUETTA and others Versus SHER ALI and others
Decided Date: Customs Reference Applications Nos.52 to 86 of 2024, decided on 2nd July, 2024.
Summary: — Ss.194-A, 194-C & 196 — Reference — Customs Appellate Tribunal — Single Member Bench — Pecuniary jurisdiction — Authorities assailed judgment passed by Single Member Bench on the plea of lack of jurisdiction as the matter was beyond pecuniary juris...
2026 P T D 329
COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, QUETTA Versus DEENAR INDUSTRIES (PVT.) LTD. and another
Decided Date: Sales Tax Reference Appeal No.06 of 2025, decided on 10th December, 2025.
Summary: — S. 11(2) — Assessment /recovery of tax erroneously refunded etc. — Fake / flying invoices issued by the blacklisted/suspended units, allegation of — Transaction made through proper bank channel — Scope and effect — All the transactions made with th...
2026 P T D 938
Messrs KHAN GAS (PVT.) LTD., PESHAWAR Versus DEPUTY COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR and others
Decided Date: 2025-October-22
Summary: — Ss. 131(4), 133 & 161(1) — Limitation Act (IX of 1908), S. 5 — Tax demand on alleged non-deduction of withholding tax — Appeal dismissed as time-barred by forty-five days — Refusal of condonation of delay — Unverified medical excuse as "sufficient ...
2026 P T D 854
Messrs MATRACON PAKISTAN (PRIVATE) LIMITED through authorized representative and others Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA through Chairman, Peshawar and others
Decided Date: 2025-May-13
Summary: — Ss. 2, 3, 16 & 17 & First Sched. & Second Sched., Entry No. 14 — Constitution of Pakistan, Arts. 142, 260 & Fourth Sched., Federal Legislative List, Entry No. 49 — Khyber Pakhtunkhwa Finance Act (XXI of 2013) — Work/construction contract — Sales ta...
2026 P T D 813
DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR Versus MUHAMMAD AFZAL and others
Decided Date: 2025-March-25
Summary: — Ss. 2(s), 16, 157(2) & 168(1) — Smuggling, allegation of — Vehicle, confiscation of — Legal documents, production of — Release of vehicle — Documentary proof of lawful purchase — Non-consideration of material evidence by adjudicating authority — Ef...
2026 P T D 757
ASAD ALI Versus COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, PESHAWAR and another
Decided Date: 2025-June-4
Summary: — Ss. 18, 37, 133 & 221 — Reference — Expression "mistake apparent from the record" — Rectification of mistakes — Scope — Capital gain — Sale of immovable property — Commissioner Appeals corrected his earlier order wherein he treated income from sale...
2026 P T D 606
Messrs MIR "A" BAKERS AND SWEETS, MANSEHRA ROAD, MANDIAN, ABBOTTABAD Versus DIRECTOR INTELLIGENCE AND INVESTIGATION and others
Decided Date: Tax Reference No.13-A of 2016, decided on 10th April, 2025.
Summary: — Ss. 14, 25 & 47 — Sales Tax Rules, 2006, Rr.5(3) & 7 — Reference — Audit and analysis of data — Distinction — Applicant / taxpayer was aggrieved of issuance of show-cause notice by authorities alleging misclassification and evasion / short-payment ...
2026 P T D 244
COLLECTOR OF CUSTOMS, CUSTOM HOUSE, PESHAWAR Versus NOOR MUHAMMAD and 2 others
Decided Date: Customs Reference No.102-P of 2019, decided on 9th September, 2025.
Summary: — Ss. 2(s), 139 & 179(1) — Constitution of Pakistan, Art. 24 — Declaration of baggage by passenger/crew — Possession of foreign currency — Smuggling, allegation of — Confiscation of such currency — Requirements, non-observance of — Effect — Staff of ...
2026 P T D 991
COMMISSIONER INLAND REVENUE, (WITHHOLDING) ZONE, REGIONAL TAX OFFICE-II, LAHORE Versus Messrs SHAHZAIB BROTHERS PAPER CONE (PVT.) LTD. FAISALABAD
Decided Date: 01.10.2025, vide which it was held that the recovery of tax from a withholding agent does not fall under S. 11(4) of the Sales Tax Act, which pertains only to short-payment or erroneous refund due to inadvertence, error or misconstruction, and that withholding-related recovery is governed by S.11(4A) inserted by the Finance Act, 2016, which has no retrospective operation---Applicant /Department could not controvert the said legal position nor point out any statutory provision existing before 2016 enabling recovery of withholding sales tax under S.11(4) of the Sales Tax Act---Therefore, the controversy involved herein stood squarely covered by the binding precedent of the Supreme Court under Art. 189 of the Constitution---Hence, prior to the introduction of S.11(4A), no proceedings could be initiated for recovery of withholding sales tax under S.11(4) of Sales Tax Act, 1990---Thus, the view taken by the Appellate Tribunal Inland Revenue suffered from no legal infirmity warranting interference---The proposed question of law was answered in the negative---Special Sales Tax Reference, filed by Department, was dismissed
Summary: — Ss. 11(4) & 11(4A) [as inserted by the Finance Act, 2016] — Non-deduction/depositing of withholding sales tax for tax periods prior to 2016, allegation of — Provisions of S.11(4A) of the Sales Tax Act, 1990 — Retrospectively applicability, absence ...
2026 P T D 895
MUHAMMAD HAMZA KHAN Versus COMMISSIONER INLAND REVENUE and others
Decided Date: 2026-March-4
Summary: — Ss. 14, 45, 45B, second proviso & 46 — Compulsory registration, assailing of — Forum(s) — Petitioner filed appeal before the Appellate Tribunal Inland Revenue (Tribunal) against his compulsorily registration which was returned to him on the premise...
2026 P T D 738
JAHANZAIB and another Versus ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), COLLECTORATE OF ADJUDICATION, DRY PORT, FAISALABAD and another
Decided Date: N/A
Summary: — Ss. 2(s), 16, 18, 156(2) & 157(1)(2) — SRO 499(I)2009 dated 13.06.2009 — Lawfully registered vehicle, confiscation of — Phrase "shall be liable to confiscation" and "shall be confiscated" — Scope and distinction — Principle of proportionality — The...
2026 P T D 645
MUHAMMAD NAEEM Versus COMMISSIONER PUNJAB REVENUE AUTHORITY and 3 others
Decided Date: Writ Petition No.4548 of 2025, decided on 21st January, 2026.
Summary: — Ss. 24, 56, 60 & 62 — Constitution of Pakistan, Art. 199 — Proceedings by Punjab Revenue Authority, assailing of — Alternative remedy for service provider, availability of — Constitutional jurisdiction of High Court, invoking of — Scope — Petitione...
2026 P T D 596
Malik AMEER HAIDER SANGHA Versus FEDERATION OF PAKISTAN through Secretary Revenue Division, Civil Secretariat, Lahore and 5 others
Decided Date: Writ Petition No.47550 of 2024, decided on 2nd June, 2025.
Summary: — Ss. 40, 45B, 46 & 47 — Constitution of Pakistan, Art. 199 — Proceedings regarding under-invoicing / suppression of sales, conducting of — Sales Tax Reference Application, pendency of — Raid / search by Department, assailing of — Constitutional peti...
2026 P T D 542
FOUNDATION WIND ENERGY-II Versus COMMISSIONER PUNJAB REVENUE AUTHORITY and others
Decided Date: N/A
2026 P T D 458
Messrs FAZAL PAPER MILLS (PVT.) LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.5000 of 2022, decided on 5th November, 2025.
Summary: — Ss.122(9), 177(1), 214-C & Second Schedule, Part IV, Clause 72B — Constitution of Pakistan, Art. 199 — Constitutional petition — Petitioner / taxpayer assailed notice selecting its case for audit — Validity — Notice under S. 177(6) of Income Tax Or...