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2024 P T D 188
Messrs SIKANDAR & CO. Versus FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 2 others
Decided Date: Constitutions Petition No.D-2184 of 2022, decided on 26th May, 2022.
Summary: — Ss.79 & 81 (4) — Constitution of Pakistan, Art. 199 — Constitutional petition — Provisional assessment — Finalization — Limitation — Petitioner / importer claimed that after lapse of limitation, provisional assessment of goods imported had become f...
2024 P T D 176
Messrs RECKITT AND COLMAN PAKISTAN LIMITED Versus The COLLECTOR, COLLECTORATE OF SALES TAX (WEST) and 2 others
Decided Date: Special Sales Tax Reference Application No.399 of 2007, decided on 10th March, 2023.
Summary: — Ss. 36 & 47 — Notifications SRO 598(I)/90 dated 7-6-1990 & SRO 553(I)/94 dated 9-6-1994 — Sales tax, recovery of — Tax exemption — Show-cause notice — Limitation — Dispute of exemption from payment of sales tax was with regard to product namely "De...
2024 P T D 162
COMMISSIONER (LEGAL DIVISION) INLAND REVENUE Versus Messrs KOHINOOR SOAP AND DETERGENTS (PVT.) LTD.
Decided Date: Income Tax Reference Application No.D-39 of 2010, decided on 22nd February, 2023.
Summary: — Ss.133, 221 & 239 — Reference — Tax adjustment — Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue justifying tax claim entitlement of taxpayer — Validity — Provision of S.239(15) of Income Tax Ordinance, 2001, provide...
2024 P T D 156
Messrs DALDA FOODS LTD. Versus FEDERATION OF PAKISTAN and another
Decided Date: Suit No.298 of 2020, decided on 18th April, 2022.
Summary: — S. 25 — Federal Excise Act (VII of 2005), S. 46 — Audit, selection for — Commissioner, powers of — Scope — Plaintiff/taxpayer/company challenged notice issued by the Commissioner Inland Revenue under S.46 of the Federal Excise Act, 2005 and S. 25 o...
2024 P T D 90
DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS) Versus Messrs DIGICOM TRADING (PVT.) LIMITED and another
Decided Date: Special Customs Reference Application No.64 of 2019, decided on 30th April, 2022.
Summary: — Ss.32-B & 196 — Reference — Criminal proceedings, findings on — Customs Appellate Tribunal — Jurisdiction — Civil and criminal findings — Scope — Importer was aggrieved of findings of Customs Appellate Tribunal on criminal aspect of the matter whil...
2024 P T D 71
The COLLECTOR OF CUSTOMS, through Deputy Collector of Customs Versus Messrs RAZ TEXTILE
Decided Date: Special Customs Reference Applications Nos.220, 221, 222, 225, 227, 233, 234, 235, 236, 237, 238, 239, 244, 245, 246, 247, 248 and 249 of 2022, decided on 17th March, 2023.
Summary: — Ss.25-A & 196 — Reference — Determination of value — Method applied — Principle — Authorities were aggrieved of order passed by Customs Appellate Tribunal setting aside Valuation Ruling and Order-in-Revision — Validity — For transactional values pr...
2024 P T D 49
INTERNATIONAL BRANDS LIMITED and others Versus FEDERATION OF PAKISTAN through Secretary Revenue Ex-Officio Chairman, FBR and 3 others
Decided Date: C.P. No.8569 of 2018 (along with connected petitions), decided on 28th February, 2023.
Summary: — Ss. 59AA, 59B, Second Sched., Cls. 103A & 103C — Group relief, benefit of — Petitioners / taxpayers claimed that since Cl. 103A in Second Schedule to Income Tax Ordinance, 2001, in its original form, extended benefit to qualifying entities under Ss...
2024 P T D 1
SHAKEEL AHMED KASANA and others Versus FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman and others
Decided Date: Constitutional Petitions Nos.D-4079 D-4212, D-4341, D-4353, D-4377 of 2021, decided on 28th March, 2023.
Summary: — Ss. 10 &17 — Constitution of Pakistan, Art. 199 — Constitutional petition — Federal Tax Ombudsman — Inspection of office of Inland Revenue — Jurisdiction — Scope — Petitioners were officials of Inland Revenue and were aggrieved of letters issued un...
2024 P T D (Trib
Before Sardar M. Ajaz Khan, Judicial Member and Sajid Nazir Malik, Accountant Member MUHAMMAD AKHTAR Versus COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO-II, ISLAMABAD
Decided Date: I.T.A. No.317/IB/2023, decided on 31st July, 2023.
Summary: — Ss.161, 165, 182 & 205 — Withholding tax — Failure to pay tax collected — Default surcharge — Determination — Taxpayer was a withholding agent and he was alleged to have not discharged his duties — Assessing officer imposed recovery of tax upon the...
2024 P T D (Trib
Messrs SUI NORTHERN GAS PIPE LINES LIMITED Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE
Decided Date: S.T.A. No.1964/LB of 2023, decided on 18th February, 2024.
Summary: — S.8 — Input tax adjustment — Disallowance — Input tax claimed by Gas Company in respect of UFG (Un-Accounted For Gas) — Scope — Registered person (Sui Northern Gas Pipe Lines Ltd /SNGPL) filed appeal before the Appellate Tribunal Inland Revenue aga...
2024 P T D (Trib
Messrs SHAHBAZ AHMAD Versus COMMISSIONER INLAND REVENUE, RTO, SARGODHA
Decided Date: I.T.A. No.1125/IB of 2022, decided on 31st July, 2023.
Summary: — S.122 (9) — Show-cause notice — Object, purpose and scope — Roving inquiry — Prejudice to taxpayer — Error and prejudice should be clearly manifest from show-cause notice — There is no room for roving inquiry and fishing expedition — Purpose of ser...
2024 P T D (Trib
ADG LDI (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, RTO, LAHORE
Decided Date: I.T.A. No.2783/LB of 2023, decided on 11th September, 2023.
Summary: — Ss. 170,120 & 122 — Income Tax Rules, 2002, R. 71 — Self-assessment scheme — Self-adjustment of refund — Scope — Application to claim refunds, non-submitting of — Effect — Taxpayer/ company itself claimed refund adjustment against tax liability in...
2024 P T D (Trib
AHMAD HASHAAM ZAFAR Versus COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Decided Date: I.T.A. No.644/LB/2023, decided on 26th February, 2024.
Summary: — Ss. 120, 122, 170 & 221 — Deemed assessment order — Rectification — Scope — Refund claim, self-adjustment of — Procedure / mechanism under law, non adopting of — Scope and effect — Commissioner Inland Revenue (Appeal) rejected taxpayer's appeal and...
2024 P T D (Trib
Messrs PUNJAB ALUMINUM EXTRUSION Versus COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Decided Date: S.T.A. No.358/LB of 2022, decided on 16th August, 2023.
Summary: — Ss. 3, 6 & 14 — Sales Tax Act (VII of 1990), S.11 — Declaration of undisclosed assets, sales and expenditures — Tax periods, non-determination of — Effect — Proof of payment of tax not given by the registered person — Effect — Company got itself re...
2024 P T D (Trib
COMMISSIONER INLAND REVENUE, LTU, LAHORE Versus ALLIED BANK LIMITED, LAHORE
Decided Date: I.T.As Nos.2785/LB/2014 to 2799/LB/2014, decided on 31st August, 2022.
Summary: — Ss.129(2)(a) & 171 — Remand of the matter by the Commissioner — Scope — Contention of the appellant /Department was that the Commissioner (Appeals) was not justified to remand the proceedings in view of S. 129(2)(a) of the Income Tax Ordinance, 200...
2024 P T D (Trib
ABDUL RASHEED Versus COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI
Decided Date: M.A. (STAY) Nos.621 to 624/KB/2020, in-I.T.A. No.967-A to 967-D/KB 2020, decided on 6th November, 2020.
Summary: — Ss. 140, 138, 131 & 132 — Recovery proceedings, initiation of — Matter pending adjudication before the Appellate Tribunal Inland Revenue ('Tribunal') — Directions/ orders passed by the Tribunal, violation of — Contempt — Scope and effect — Tax-paye...
2024 P T D (Trib
Messrs JABBAR STEEL INDUSTRIES KARACHI Versus The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI
Decided Date: M.A.(AG) No.536/KB of 2020 and I.T.A. No.926/KB of 2018, decided on 13th October, 2020.
Summary: — R. 14 — Income Tax Ordinance (XLIX of 2001), S. 131 — Ground of appeal, not set out in memo of appeal — Scope — Rule 14 of the Appellate Tribunal Inland Revenue Rules, 2010, had empowered the Tribunal to consider grounds other than those set out in...
2024 P T D (Trib
Before Zahid Sikandar, Judicial Member and Muhammad Tahir, Accountant Member COMMISSIONER INLAND REVENUE, LTU, LAHORE Versus Messrs WORLD CALL TELECOM LTD.
Decided Date: I.T.A. No.1318/LB of 2016, decided on 16th November, 2023.
Summary: — Ss.113, 120 & 122(5A) — Turnover — Sale of assets and scrap — Scope — Company deriving income from telecom and broadband services — Minimum tax, charging of — Scope — Officer Inland Revenue charged the taxpayer/company minimum tax on sale of assets...
2024 P T D (Trib
Messrs CRESCENT FIBRES LTD. Versus COMMISSIONER INLAND REVENUE LTO, LAHORE
Decided Date: S.T.A. No.1559/LB of 2023, decided on 2nd November, 2023.
Summary: — Ss. 3 & 11 — Delay in furnishing Sales tax payments — Penalty under S.11 of the Sales Tax Act, 1990, imposition/recovery of — Scope — Department imposed penalty on the registered person for not depositing sales tax for a period of one and half year...
2024 P T D (Trib
Messrs URBAN DEVELOPERS Versus COMMISSIONER INLAND REVENUE, RTO-II, LAHORE
Decided Date: F.E.A. No.08/LB of 2018, decided on 20th November, 2023.
Summary: — S.221 — Rectification application — Maintainability — Matter sub-judice — Effect — While the Reference Application filed by the taxpayer (company/developers) was pending before the High Court, rectification application was moved by the taxpayer bef...