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2024 P T D (Trib
Messrs REHMANI DAWAKHANA, MAIN BAZAR GANDAM MANDI, KASUR Versus COMMISSIONER INLAND REVENUE, RTO, LAHORE
Decided Date: S.T.A. No.1922/LB of 2023, decided on 24th November, 2023.
Summary: — S. 11 — Assessment Order passed beyond Show-Cause Notice — Effect — Record revealed that taxpayer was not confronted with any invoice or allegation — Show-Cause Notice, was totally silent and had not mentioned any allegation which had been mentione...
2024 P T D (Trib
MUHAMMAD MUNAWAR Versus COMMISSIONER INLAND REVENUE, RTO, SIALKOT
Decided Date: Sales Tax Appeal No.161/LB/2023, decided on 16th May, 2023.
Summary: — Ss. 2(25), 3, 14, 33 (14) & 65(b) — Registration — Amount of sales tax prior to registration, charging of — Scope — Contention of the appellant / taxpayer was that the sales tax could not be charged for the period in which the taxpayer was not regi...
2024 P T D (Trib
Messrs AL-MEEZAN COTTON PROCESSING, SAMMUNDRI ROAD, FAISALABAD Versus The COMMISSIONER INLAND REVENUE (RTO), FAISALABAD and others
Decided Date: S.T.A. No.2093/LB of 2021, decided on 30th May, 2022.
Summary: — Ss. 11, 4, 7, 8(1), 8(1)(a), 10, 23, 26 & 73 — Input tax refund, rejection of — Show-Cause notice, issuance of — Limitation — Scope — Matter of refund of input tax claimed by the registered person had been deferred on various objections raised by t...
2024 P T D 1049
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FEDERAL BOARD OF REVENUE through Additional Director Versus Messrs KHYBER TEA AND FOOD COMPANY IMPORTERS, EXPORTERS AND GENERAL ORDER SUPPLIERS KATCHERY GATE, PESHAWAR and others
Decided Date: Customs Reference No.11 of 2012, decided on 5th March, 2024.
Summary: — Ss.179, 197 & 196 — Order passed beyond the mandatory prescribed period — Extension of time sought by the authorities — Scope — Taxpayer / company approached the Appellate Tribunal contending that the original order had been passed against it beyon...
2024 P T D 872
SOHAIL & COMPANY through Proprietor and others Versus ANTI-DUMPING APPELLATE TRIBUNAL, ISLAMABAD and others
Decided Date: Writ Petition No.4643 of 2022 and C.M.As. Nos.96, 162, 165, 169 of 2022 and 04 of 2023, decided on 8th March, 2024.
Summary: — Ss.36, 39 & 70 — Civil Procedure Code (V of 1908), S.12(2) — Constitution of Pakistan, Art. 199 — Constitutional petition — Misrepresentation and fraud — Petitioner / importer was aggrieved of judgment passed by Tribunal referring the matter to Nat...
2024 P T D 619
Messrs TELENOR PAKISTAN (PVT.) LTD. Versus APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD and others
Decided Date: I.T.R. No.04 of 2015, 1 of 2017 and 39 to 41 of 2018, decided on 29th April, 2021.
Summary: — S. 20 — Deductions in computing income chargeable under the head "Income from Business" — Scope — Taxpayer returned losses with the claim that its deductible expenses exceeded its taxable income — Taxpayer had deducted from its taxable income, the...
2024 P T D 309
COMMISSIONER INLAND REVENUE (LEGAL DIVISION) LEGAL TAXPAYERS UNIT, ISLAMABAD Versus Messrs KHUDADAD HEIGHTS, ISLAMABAD
Decided Date: Income Tax Reference No.60 of 2015, decided on 28th November, 2023.
Summary: — Ss. 122(5) & 133(1) — Reference — Reassessment — Definite information — Scope — Reassessment proceedings were initiated on the basis of bank statement of respondent / taxpayer — In view of the entries reflected in such bank statement tax department...
2024 P T D 275
COLLECTOR, SALES TAX AND FEDERAL EXCISE, REGIONAL TAX OFFICE, ISLAMABAD Versus CUSTOMS, CENTRAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL, ISLAMABAD and another
Decided Date: S.T.R. No.19 of 2008 and C.M. No.1054 of 2019, decided on 9th May, 2022
Summary: Riaz Hussain Azam Bopara for Applicant.
2024 P T D 129
COMMISSIONER INLAND REVENUE, LEGAL ZONE CORPORATIVE TAX OFFICE, ISLAMABAD Versus Messrs T.F. PIPES LIMITED COMPANY LIMITED
Decided Date: Income Tax Reference No.40 of 2021, decided on 27th March, 2023.
Summary: — Ss. 174, 161 & 133 — Income Tax Rules, 2002, R.44(4) — Failure to provide record/information — Failure to pay tax collected or deducted — Withholding obligations — Scope — Tax Department contended that the proceedings were initiated against the tax...
2024 P T D 105
ORACLE SYSTEMS PAKISTAN (PRIVATE) LIMITED Versus PAKISTAN, through Secretary Revenue and Ex Officio Chairman Federal Board of Revenue, Islamabad and 4 others
Decided Date: Writ Petition No.1044 of 2018, decided on 16th August, 2023.
Summary: — S.14 — Federal Excise Duty Rules, 2005, Rr. 48(6), 60(1)(b)(d) & 70(2), proviso — Constitution of Pakistan, Arts. 24 & 199 — Constitutional petition — Government dues — Coercive measure — Notice of recovery, non-issuance of — Alternate and efficaci...
2024 P T D 30
Messrs ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED Versus ADDITIONAL COMMISSIONER INLAND REVENUE and others
Decided Date: Writ Petition No.1825 of 2021, decided on 25th May, 2021.
Summary: — Recovery proceedings — Appeal pending — Stay of recovery proceedings during pendency of appeal — Petitioner sought a direction to the respondent to decide its pending appeal and, in the meanwhile, restrain the department from initiating recovery pr...
2024 P T D (Trib
ARBAB ABDUL RAZAQ Versus The SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaints Nos.3508 and 3510/QTA/IT/2022, decided on 11th October, 2022.
Summary: — Ss. 9 & 10 — Income Tax Ordinance (XLIX of 2001), Ss. 209 & 100D [as inserted vide Finance Act, 2020 dated 30th June, 2020] — Jurisdiction of the taxpayer, changing of — Maladministration — Scope — Taxpayer filed complainant against alleged unlawfu...
2024 P T D 86
N/A
Decided Date: 0008/OM/2022, decided on 19th May, 2022.
Summary: — Ss. 2(3)(i)(a), 2(3)(i)(b), 2(3)(i)(c), 2(3)(ii), 9 & 10 — Sales Tax Act (VII of 1990), S. 13 & Sixth Sched. Serial No.46 (as omitted through Finance (Supplementary) Act, 2022) — FBR's U.O No. 4/I-STB/2022, dated 4th February, 2022-Maladministratio...
2024 P T D (Trib) 1526
The COLLECTORATE OF CUSTOMS HYDERABAD through Deputy Collector, Customs (Preventive) Larkana/Sukkur Versus The COLLECTOR OF CUSTOMS (ADJUDICATION) QUETTA CAMP OFFICE AT HYDERABAD and another
Decided Date: Customs Appeal No.H-1694 of 2023, decided on 13th December, 2023.
Summary: — Ss. 2(s), 16, 156(1)(8), 156(1)(89), 157(1), 157(2) & 181 — Imports and Exports (Control) Act (XXXIX of 1950), S.3(1) — SRO 499(I)/2009 dated 13-06-2009 — SRO 566 (I)/2005 dated 06/06/2005 — Smuggling, allegation of — Vehicle, confiscation of — Rel...
2024 P T D (Trib
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), KARACHI Versus CHAKER ALI
Decided Date: Customs Appeal No.K-1460 of 2023, decided on 1st January, 2024.
Summary: — Ss. 2(s), 16, 17, 156(1)(8), 156(1)(89), 157(1), 157(2) & 181 — SRO 499(I)/2009 dated 13-06-2009 — Smuggling of petroleum products — Confiscation of vehicle carrying such product — Redemption — Scope — Respondent's vehicle was confiscated for carry...
2024 P T D (Trib
ZAFAR ALI Versus The COLLECTOR OF CUSTOMS (APPEALS) and 2 others
Decided Date: Customs Appeal No.K-1723 of 2023, decided on 8th January, 2024.
Summary: — Ss. 168, 2(s), 16, 156(1), Cls. 8 & 89 — Smuggling, allegation of — Seizure and confiscation — Powers of the Authorities — Limitation — Show-Cause Notice was served upon the importer after more than nine months of seizure of foreign/Iranian origin ...
2024 P T D (Trib
Messrs TRADEMATICS INTERNATIONAL, KARACHI Versus The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT-WEST GROUP-III, CUSTOM HOUSE, KARACHI and 2 others
Decided Date: Customs Appeal No.K-1275 of 2023, decided on 16th October, 2023.
Summary: — Ss. 25 & 25-A — Constitution of Pakistan, Arts. 4 & 25 — Goods declaration — Assessment — Tyres, import of — Valuation Ruling — Judgment previously passed by the Customs Appellate Tribunal ('the Tribunal') — Order in rem — Discrimination — Previous...
2024 P T D (Trib
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE Versus Messrs S. STAR SHINWARI TRADING
Decided Date: Custom Appeal No.K-06 of 2020, decided on 22nd May, 2023.
Summary: — S.181 — SRO 499(I)/2009, dated 13-06-2009 — Import of un-declared item, acceptance of — Release of consignment — Payment of duties /taxes — Redemption fine, payment of — Department (Collector of Customs) preferred appeal against the order-in-origin...
2024 P T D (Trib
ZAHIR SHAH Versus The STATE through Deputy Director Intelligence and Investigation-FBR and another
Decided Date: Custom Appeal No.H-1281 of 2023, decided on 3rd October, 2023.
Summary: — Ss.187, 2(s), 16, 156(1)(8), 156(1)(89), 168 & 171 — Smuggling — Vehicle, confiscation of — Self-made /fake-digits chassis number, allegation of — Not proved — Plea of the owner of vehicle (crane)was that manual punching of the chassis number did ...
2024 P T D (Trib
TAJ MUHAMMAD AFRIDI and others Versus The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOM HOUSE KARACHI and others
Decided Date: Customs Appeals Nos.K-99, K-142 of 2021, decided on 12th March, 2022.
Summary: — Ss. 32 & 32-A — Mis-declaration — Fiscal fraud — Limitation — Scope — Importer was accused of intentionally concealing the true price of a vehicle and re-exporting it with the intention of re-importing it at a lower declared value, thereby deprivin...