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Found 15,129 judgments matching your criteria
2024 P T D 299
SUFI ABDUL QADEER and 2 others Versus ADDITIONAL DISTRICT JUDGE, RAWALPINDI and 3 others
Decided Date: N/A
2024 P T D 281
LAHORE TAX BAR ASSOCIATION Versus FEDERATION OF PAKISTAN and others
Decided Date: N/A
2024 P T D 265
Messrs BASFA TEXTILE (PVT.) LIMITED, LAHORE Versus DEPUTY COLLECTOR (CUSTOMS), LAHORE and 4 others
Decided Date: N/A
2024 P T D 242
CHINA MACHINERY ENGINEERING CORPORATION, PAKISTAN BRANCH Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.29586 of 2023, decided on 11th December, 2023.
Summary: — Ss.138 & 140 — Recovery of tax due — Coercive measures — Principle — Petitioner / taxpayer assailed recovery of tax due from its bank accounts by authorities — Plea raised by petitioner / taxpayer was that such recovery was made without issuance of...
2024 P T D 208
Messrs NORDEX SINGAPORE EQUIPMENT LIMITED Versus FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD.
Decided Date: N/A
2024 P T D 183
TETRA PAK (PAKISTAN) LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.40201 of 2021, decided on 23rd June, 2021.
Summary: — S.138(1) — Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4(9) — Constitution of Pakistan, Art. 199 — Interim order in tax or revenue matters — Scope — Petitioner sought judicial review of a public action taken by the FBR through issuance of no...
2024 P T D 158
COMMISSIONER INLAND REVENUE, ZONE-IV, REGIONAL TAX OFFICE, LAHORE Versus UNIQUE CYCLE INDUSTRY
Decided Date: Sales Tax Reference No.72126 of 2022, decided on 26th September, 2023.
Summary: — S.133 (1) — Notification SRO No.670(I)/2013, dated 18-7-2013 — Reference — Concessions, grant of — Principle — Input/output ratios of manufacturer — Determination — Dispute was with regard to grant of concession under Notification SRO No. 670(I)/20...
2024 P T D 99
COMMISSIONER INLAND REVENUE, RTO, LYALPUR ZONE, FAISALABAD Versus Messrs M.M. ENTERPRISES (MUNIR AHMAD), FAISALABAD
Decided Date: I.T.R. No.77156 of 2022, decided on 18th September, 2023.
Summary: — Ss. 113, 133 (1) & Second Sched., Part-IV, Cl. 45A — Notification SRO No. 333(I)/2011, dated 02-05-2011 — Reference — Withholding tax — Deductions — Whether the Appellate Tribunal had not erred in law by vacating orders passed by lower fora wrongly...
2024 P T D 80
COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA Versus MUHAMMAD KHALID CHAUDHRY
Decided Date: N/A
2024 P T D 61
Messrs HONDA ATLAS CARS (PAKISTAN) LIMITED Versus ADDITIONAL COLLECTOR, LEGAL LTU, LAHORE and others
Decided Date: N/A
2024 P T D 8
OUTFITTERS STORES (PRIVATE) LIMITED through Director Versus FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR and 2 others
Decided Date: Writ Petition No.68823 of 2022, decided on 8th December, 2022.
Summary: — S. 175(1)(a) — Criminal Procedure Code (V of 1898), S. 103 — Expression "full and free access" — Scope — Raid, search and impounding of documents — Jurisdiction — Expression "full and free access" employed in S. 175 (1)(a) of Income Tax Ordinance, ...
2024 P T D 1571
TRADING CORPORATION OF PAKISTAN (PVT.) LTD. through Authorized Officer Versus FEDERATION OF PAKISTAN through Secretary Finance Division, Islamabad and 3 others
Decided Date: Constitutional Petitions Nos.D-3642 and 4059 of 2024, decided on 5th September, 2024.
Summary: — Ss.54 & 134A [as amended by Finance (Amendment) Act, 2024] — Sales Tax Act (VII of 1990), S. 47A — Alternate Dispute Resolution — State-owned enterprise — Petitioner / Trading Corporation of Pakistan was aggrieved of recovery notices issued by Inco...
2024 P T D 1547
Messrs YOUNG'S (PRIVATE) LIMITED through Authorized Representative Versus FEDERATION OF PAKISTAN through Secretary Revenue Division / Chairman, FBR, Islamabad and another
Decided Date: Constitutional Petitions Nos.D-4036, D-3091, D-5467 and D-5819 of 2023, decided on 27th August, 2024.
Summary: — S.18(1) & Fifth Schedule, Table-B, Part-II, Chapter-VII, Serial No.2 — Notifications SRO 1261(I)/2007 dated 31-12-2007 and SRO 967(I)/2022 dated 30-06-2022, Cls. 3(vi) — Tax exemption — Additional customs duty — Scope — Petitioners / importers were...
2024 P T D 1532
Messrs PACKAGES LIMITED through Seniors Accountants Versus CUSTOMS APPELLATE TRIBUNAL through Chairman and 3 others
Decided Date: Special Customs Reference Application No.756 of 2015, decided on 29th March, 2022.
Summary: — Ss. 32(1), 32(2), 32(3-A), 79, 80 & 156(1), (14) — Sales Tax Act (VII of 1990), Ss. 3 & 6 — Misdeclaration — Duties and taxes, evasion of — Department adjudging evaded duties and taxes on cleared consignments — Past Departmental practice qua wrong ...
2024 P T D 1507
CIVIL AVIATION AUTHORITY OF PAKISTAN Versus FEDERATION OF PAKISTAN and others
Decided Date: C.P. No.1513 of 2024, decided on 30th May, 2024.
Summary: — Ss.54 & 134A [as amended by the Finance (Amendment) Act, 2024] — State-Owned Enterprises (Governance and Operations) Act (VII of 2023), Ss. 2 (e)(ii) & 3 — Rules of Business, 1973, R. 8 (2) — Inter Division Procedure — Alternate Dispute Resolution ...
2024 P T D 1478
IRFAN HUSSAIN HALAI through duly constituted attorney and others Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division, Ministry of Finance and others
Decided Date: Constitution Petitions Nos. D-4942 of 2022 (and other connected Petitions), decided on 30th December, 2022.*
Summary: — Art. 142 (d) & Fourth Schedule [as amended by Constitution (Eighteenth Amendment) Act (X of 2010)] — Federal Legislative List — Scope — What is not within the competence of Province stand reverted to the Parliament — Parliament has exclusive powers...
2024 P T D 1448
Messrs COTTON EXPORT CORPORATION OF PAKISTAN (PVT.) LTD. KARACHI and others Versus The COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI and others
Decided Date: Income Tax Cases Nos.10, 11 of 1994 and Income Tax Reference No.137 of 1994, Income Tax References Nos. 95, 193 and 194 of 2001, decided on 28th September, 2023.
Summary: — Ss. 62 & 66-A — Original assessment order, passing of — Revision — Inspecting Additional Commissioner, jurisdiction /powers of — Whether Inspecting Additional Commissioner (IAC) had any jurisdiction to exercise powers under S. 66-A of the Income Ta...
2024 P T D 1360
IBRAHIM FIBRES LIMITED through Company Secretary Versus PROVINCE OF SINDH through Chief Secretary and 2 others
Decided Date: Constitutional Petition No.D-3309 of 2011, decided on 4th June, 2021.
Summary: — Viers of law — Declaration of Court — Effect of judgment rendered by competent Court of law declaring any provision of law as ultra vires or declaring levy of a tax as illegal can be undone — This can only be done if grounds of illegality or invali...
2024 P T D 1330
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, HYDERABAD Versus ABDUL SATTAR and another
Decided Date: Special Customs Reference Application No.493 of 2016, decided on 10th May, 2022.
Summary: — Ss. 2(s), 156(1), 157(2), 171 & 215 — SRO No. 499(I)/2009 dated 13-06-2009 — Smuggling, allegation of — Vehicle used in smuggling of fuel, confiscation of — Release of the vehicle-in-question (Oil Tanker) against the payment of 20% fine — Allegatio...