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2024 P T D 1227
Messrs ASHFAQ BROTHERS and another Versus ANTI-DUMPING APPELLATE TRIBUNAL OF PAKISTAN through Registrar and 4 others
Decided Date: N/A
2024 P T D 1112
ZUBAIR KHAN Versus COMMISSIONER INLAND REVENUE JHELUM ZONE and others
Decided Date: N/A
2024 P T D 1068
FAUJI FRESH AND FREEZE LTD. through Executive Vice-President Versus COMMISSIONER INLAND REVENUE and 3 others
Decided Date: N/A
2024 P T D 1051
Messrs A&A PIPE INDUSTRIES and others Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.26907 of 2024, decided on 2nd May, 2024.
Summary: — Ss.39, 64 & 70 — Constitution of Pakistan, Art. 199 — Constitutional petition — Anti-Dumping Duties — Determination — Alternate and efficacious remedy — Factual controversy — Petitioners / companies assailed order of National Tariff Commission deci...
2024 P T D 1029
COMMISSIONER INLAND REVENUE Versus ZIA-UR-REHMAN
Decided Date: Income Tax Reference No.36 of 2022, decided on 22nd May, 2024.
Summary: — Ss. 120, 122 & 177(6A) [as substituted / inserted/ amended through Finance Act, 2019] — Audit — Substituted subsection (6) and newly inserted subsection (6A) of S. 177 of the Income Tax Ordinance, 2001, applicability of — Retrospective effect — Sco...
2024 P T D 1017
Messrs RADIANT MEDICAL (PVT.) LIMITED Versus The FEDERAL BOARD OF REVENUE and others
Decided Date: Writ Petition No.34736 of 2024, decided on 3rd June, 2024.
Summary: — Ss.127 & 140 — Constitution of Pakistan, Art. 199 — Constitutional petition — Recovery of tax — Person holding money on behalf of taxpayer — Petitioner / taxpayer was aggrieved of deduction of tax liability from his bank account, during pendency of...
2024 P T D 989
RAHAT CAF , RAWALPINDI Versus GOVERNMENT OF PUNJAB through Secretary Finance and others
Decided Date: N/A
2024 P T D 869
Mst. SADIA ISHFAQ Versus CHIEF COMMISSIONER and 6 others
Decided Date: Writ Petition No.17688 of 2024, decided on 28th March, 2024.
Summary: — Ss.216(1) & 216 (3)(m) — Information of a taxpayer, disclosure of — Scope — Legal representative of deceased taxpayer, rights of — Daughter sought, from the concerned Commissioner Inland Revenue, the copies of tax returns of her deceased father in ...
2024 P T D 858
Messrs RIAZ BOTTLERS (PVT.) LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.76380 of 2023, decided on 20th November, 2023.
Summary: — Ss. 48 & 49(1) — Constitution of Pakistan, Art. 199 — Recovery of arrears of tax — Sales or transfer of taxable activity — Issuance of show-cause notice — Constitutional petition — Maintainability — Deputy Commissioner Inland Revenue, jurisdiction ...
2024 P T D 837
Messrs NISHAT HOTELS AND PROPERTIES LTD. through Authorized Officer and another Versus PROVINCE OF PUNJAB through Secretary Ministry of Finance, Government of Punjab and 3 others
Decided Date: N/A
2024 P T D 808
KASHF FOUNDATION through Chief Executive Versus CHIEF COMMISSIONER INLAND REVENUE, LTU, FEDERAL BOARD OF REVENUE and 2 others
Decided Date: Writ Petition No.79632 of 2022, decided on 17th January, 2024.
Summary: Jaipur Charitable Trust v. Commissioner of Income Tax (1981) 127 ITR 620; Hamdard Laboratories India and others v. Assistant Director of Income Tax, Commissioner of Income Tax v. Andhra Chamber of Commerce 1965 AIR 1281; Commissioner of Taxation v. W...
2024 P T D 758
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE Versus Messrs SHEZAN INTERNATIONAL LTD., LAHORE
Decided Date: N/A
2024 P T D 728
COMMISSIONER INLAND REVENUE, LEGAL ZONE, CORPORATE TAX OFFICE, LAHORE Versus LF LOGISTICS PAKISTAN (PVT.) LTD., LAHORE and another
Decided Date: N/A
2024 P T D 670
MILLAT TRACTOR LIMITED through duly authorized representative Versus FEDERAL BOARD OF REVENUE through Chairman and 7 others
Decided Date: N/A
2024 P T D 644
Mst. ZUMARAD SIDDIQUE and others Versus PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab and 3 others
Decided Date: Writ Petition No.229002 of 2018, decided on 12th January, 2024.
Summary: — S. 6 (2)(g) — Expression 'recorded value' — Connotation — Expression 'recorded value' as defined under S.6(2)(g) of Punjab Finance Act, 2012, caters a situation where recorded value is less than the value of property specified in valuation table no...
2024 P T D 599
NATIONAL TRANSMISSION AND DESPATCH COMPANY LTD. through Chief Law Officer Versus COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE (L.T.O.) and another
Decided Date: Income Tax References Nos. 72345 and 45067 of 2023, decided on 28th December, 2023.
Summary: — S. 133(1) — Reference — Documents, consulting of — Principle — Undisputed public documents can be looked at by High Court while deciding Reference applications and can take notice of such documents in any case. — Ss. 113, 122 & 133(1) — Regulation...
2024 P T D 591
Messrs RESHMA TEXTILE MILLS LIMITED Versus CUSTOMS APPELLATE TRIBUNAL through Chairman and 2 others
Decided Date: Customs References Nos.57848 and 57846 of 2023, decided on 12th October, 2023.
Summary: — Ss. 32(1), 30(b), 79, 104, 109, 156(1), Cl. (14) & 196 — Mis-declaration regarding description / particulars of goods imported for ware-housing — Allegation of — Penal consequences — Provisions of S.32 of the Customs Act, 1969 — Applicability — Cle...
2024 P T D 406
SOOFI MUHAMMAD FARRUKH AMIN and others Versus FEDERATION OF PAKISTAN through Secretary of Finance Revenue Division, Ministry of Finance, Economic Affairs, Statistics and Revenue, Pakistan
Decided Date: I.C.A. No.1181 of 2016, decided on 11th March, 2022.
Summary: Per Muhammad Sajid Mehmood Sethi, J and Asim Hafeez, J. agreeing — S. 116 — Income Support Levy Act, 2013, Ss. 2 (1)(a), 3 & 9 — Constitution of Pakistan, Arts. 73 (1) & 189 — Law Reforms Ordinance (XII of 1972), S.3 — Intra Court Appeal — Judgment ...
2024 P T D 368
COMMISSIONER INLAND REVENUE, ZONE-II, RTO, FAISALABAD Versus Messrs CHAWLA ENTERPRISES, FAISALABAD
Decided Date: S.T.R. No.145 of 2016, decided on 28th March, 2023.
Summary: — S.47 — Reference to High Court — Factual controversy — Scope — Findings of fact given by Appellate Tribunal are not open to further examination by the High Court — High Court cannot entertain any question on a finding of fact — Reference against a ...
2024 P T D 340
QAISER IQBAL and others Versus COLLECTOR OF CUSTOMS (PREVENTIVE), LAHORE
Decided Date: Customs Reference No.85 of 2015, decided on 14th March, 2023.
Summary: — Ss. 2(s) & 139 — Smuggling — Declaration by passenger or crew of baggage — Scope — Applicants who were going abroad entered the Customs Hall and presented their accompanied baggage and traveling documents to the officers of Customs for examination ...