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2026 P T D 434
The DIRECTOR CUSTOM HOUSE, LAHORE and others Versus Messrs DUTY FREE SHOP LIMITED SIALKOT and others
Decided Date: N/A
2026 P T D 419
COMMISSIONER INLAND REVENUE, LEGAL ZONE, LTO, MULTAN Versus Messrs AL-HILAL INDUSTRIES (PVT.) LTD.
Decided Date: I.T.R. No.53 of 2022, decided on 18th November, 2025.
Summary: — Ss.109, 111 & 122 — Re-characterization of income and deduction — Assessing Officer, powers of — Issuance of prior / separate notice for re-characterization of the transaction — Whether a requirement — Appellate Tribunal Inland Revenue non-suited t...
2026 P T D 390
FATIMA FERTILIZER COMPANY Versus COMMISSIONER INLAND REVENUE, ZONE-3, LARGE TAXPAYERS OFFICE, MULTAN and others
Decided Date: S.T.R. No.64 of 2025, decided on 19th November, 2025.
Summary: — Ss. 2(12) & 3 — Carbon credits not 'goods' — Scope — Carbon credits — Trading / sale abroad — Whether taxable supplies — Appellate Tribunal Inland Revenue ('Tribunal') held that the Certified Emission Reduction certificates fell within the meaning ...
2026 P T D 361
COMMISSIONER OF INCOME TAX ZONE-C, LAHORE Versus Messrs LAHORE GRAMMER SCHOOL (PVT.) LTD. GULBERG, LAHORE
Decided Date: P.T.R. No.203 of 2008, decided on 6th October, 2025.
Summary: — Ss.2(10), 209(2), 239(1) & 239(2) — Income Tax Ordinance (XXXI of 1979), S.13(1) [since repealed] — Addition of amount on account of unexplained investment/money — Prior approval, requirement of — Approval by "Inspecting Additional Commissioner", v...
2026 P T D 347
COMMISSIONER INLAND REVENUE Versus Messrs HUNZA SUGAR MILLS and others
Decided Date: I.C.A. No.1092 of 2013, decided on 7th October, 2025.
Summary: — S.3(4) — Notification SRO No.77(I) of 2013 dated 07-2-2013 — Law Reforms Ordinance (XII of 1972), S.3 — Intra Court Appeal — Notification, vires of — Levy and collection of duties — Authorities were aggrieved of judgment passed by Judge in Chambers...
2026 P T D 339
COMMISSIONER INLAND REVENUE Versus Messrs FATEH TEXTILE INDUSTRIES (PVT.) LIMITED
Decided Date: I.T.R. No.43349 of 2020, decided on 3rd December, 2025.
Summary: — S. 133 — Limitation Act (IX of 1908), S. 5 — Reference Application before the High Court, filing of — Limitation — Sufficient cause, absence of — Scope and effect — Applicant-Department filed the reference application and the office raised objectio...
2026 P T D 318
COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE Versus Messrs COCA COLA EXPORT CORPORATION
Decided Date: I.T.R. No. 68412 of 2017, decided on 17th September, 2025.
Summary: — Ss.65A, 120, 122(5A) & 133(1) — Tax credit, disallowing of — Sales to registered persons — Computation of 90% threshold — Whether exports to unregistered foreign buyers are to be included — Threshold condition — Application limited to sales made to...
2026 P T D 298
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA Versus JUMA KHAN and 2 others
Decided Date: Customs Reference No.50994 of 2025, decided on 23rd September, 2025.
Summary: — Ss.157, 181 & 196 — Vehicle carrying smuggled goods, seizure of — Release of seized vehicle in lieu of redemption fine — Legality — Outright confiscation — Scope — Briefly, customs officials intercepted a vehicle and recovered non-duty-paid foreign...
2026 P T D 286
DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, CUSTOMS, MULTAN Versus CUSTOMS APPELLATE TRIBUNAL and others
Decided Date: Customs Reference No.07 of 2024, decided on 25th November, 2024.
Summary: — S.196 — Constitution of Pakistan, Art.10A — Ex-parte decision — Reply of authorities, non-seeking of — Customs Authorities were aggrieved of judgment passed by Customs Appellate Tribunal on the plea that the same had been passed in their absence — ...
2026 P T D 237
MUSHTAQ AHMAD and 4 others Versus GOVERNMENT OF THE PUNJAB and others
Decided Date: Writ Petition No.6271 of 2025, decided on 15th December, 2025.
Summary: — S.3 — Punjab Local Government Ordinance (XIII of 2001), Ss.116 & 117 — Property tax demand, challenge to — Plea that unless area was declared as rating area no levy could be demanded — Legality — Power of local government to determine/levy property...
2026 P T D 185
KHURSHEED & SONS Versus FEDERATION OF PAKISTAN, ISLAMABAD through Secretary and others
Decided Date: Writ Petition No.2343 of 2025, decided on 8th December, 2025.
Summary: — Ss.38 & 40 — Constitution of Pakistan, Art.199 — Constitutional petition — Inspection conducted at petitioner's business premises, challenge to — Authorities cannot lawfully enter, inspect, or obtain records without first obtaining a magistrate's w...
2026 P T D 117
COLLECTOR, COLLECTORATE OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, ALLAMA IQBAL INTERNATIONAL AIRPORT, LAHORE Versus MUHAMMAD SALEEM BADHSH and another
Decided Date: Customs Reference No.22234 of 2024, decided on 24th July, 2025.
Summary: — Ss. 2(s), 16, 139, 142, 156 & 168 — Import Policy Order, 2020 — SRO 1512(I)/2022 dated 26.07.2022 (SRO 1512) — Letter No.1(19)/2012-Imp-II(Vol-1) dated 14.05.2018 — Re-export of smuggled goods — Pre-conditions — Truthful declaration by passenger, r...
2026 P T D 86
COMMISSIONER INLAND REVENUE Versus Messrs RIY METALS RECYCLING (PVT.) LTD. and others
Decided Date: S.T.R. No.52511 of 2025, decided on 16th September, 2025.
Summary: — S. 47(1) — Remand order passed by the Appellate Tribunal Inland Revenue, assailing of — Reference Application before the High Court — Maintainability — Appellate Tribunal Inland Revenue (Tribunal) remanded the matter to the Adjudicating Officer for...
2026 P T D 34
Messrs FATIMA FERTILIZER COMPANY Versus CUSTOMS APPELLATE TRIBUNAL and others
Decided Date: N/A
2026 P T D 1
Messrs COCA COLA EXPORT CORPORATION PAKISTAN BRANCH Versus DEPUTY COMMISSIONER INLAND REVENUE and others
Decided Date: Writ Petition No.39097 of 2023, decided on 17th April, 2025.
Summary: — Ss. 45-B, 46 & 74 — Constitution of Pakistan, Art. 199 — Order passed under S. 74 of Sales Tax Act, 1990, assailing of — Constitutional petition — Maintainability — Perusal of Ss. 45-B and 46 of the Sales Tax Act, 1990 ('the Act 1990'), which are t...
2026 P T D 994
COLLECTOR OF CUSTOMS, KARACHI Versus Messrs M.T. BEARING, KARACHI
Decided Date: 2024-October-29
Summary: — Ss. 32(1), 32(2), 32-A, 79(1) & 156(1), clauses (14), (45) & (144) — Valuation Ruling superseded — Applicability of new ruling — Reliance on superseded ruling — Legality — Superseded ruling has no legal effect — Whether reliance on a superseded Val...
2026 P T D 957
KHURRAM IRSHAD through attorney Versus ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, INLAND REVENUE, UNIT-5, RANGE-B, ZONE-III, RTO-I, KARACHI
Decided Date: merits, had in fact merely affirmed the order of the Assistant/Deputy Commissioner without independent discussion on facts or law---Held: Tribunal was required in law to determine the facts finally so that none of the parties were prejudiced in further proceedings including Reference Applications before the High Court which were to be decided only on questions of law arising out of the order of the Tribunal---Such an exercise of final determination of facts could only be done by the Tribunal when the matter was decided by way of a reasoned order and not by merely affirming the observations of the lower forums---In the instant matter, Tribunal's observations did not fulfil the minimum requirements of passing or orders in accordance with law---Impugned order of the Commissioner (Appeals) could not be sustained and was liable to be set aside and the matter stood remanded to the Commissioner (Appeals) to decide the same afresh---Case was remanded, in circumstances
Summary: — S.129(1) — Income Tax Appeal — Requirement of passing a speaking order — Independent appraisal of facts and law — Scope — Mere mechanical affirmation of assessment order by Commissioner (Appeals) — Legality — Remanding of matter by High Court for f...
2026 P T D 850
MOHSIN GHAYUR HAIDER Versus FEDERATION OF PAKISTAN and others
Decided Date: N/A
Summary: — S. 235, proviso to & First Sched., Pt. IV, Div IV — Electricity consumer — Advance tax, deduction / collection of — Name in Active Taxpayers' List — Scope — Petitioner, being a residential tenant (household/domestic consumer) filed the constitution...
2026 P T D 795
Messrs RAMADA INDUSTRIES (PVT.) LTD., KARACHI Versus COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI and another
Decided Date: 2025-March-21
Summary: — Ss. 7 & 8 — Subsequent suspension/ blacklisting of suppliers — Input tax, inadmissibility of — Scope — Held: that the claim of input tax cannot be denied when, at the relevant time, the supplier was not suspended or blacklisted, notwithstanding the...