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2026 P T D (Trib
DILSON (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, CTO, LAHORE
Decided Date: 2025-September-22
Summary: — Doctrine of merger — Principles stated — (a) Where any order of decree of a Court, authority or Tribunal is subjected to an appeal or revision and the appellate or revisional authority passes an order modifying, reversing or affirming the original ...
2026 P T D (Trib
Messrs KHYBER TEA AND FOOD COMPANY Versus COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE) RTO, PESHAWAR
Decided Date: the basis of facts regarding the claim and compliance with relevant provisions of the sales tax law---Since the refund claim was rejected on technical ground of late filing of refund application, hence the verification about the facts and compliance with relevant provisions of sales tax law had not been adjudicated and explored through a verification process---A decision that was fair and in accordance with the law would require verification of the claim in the light of relevant record justifying the appellant's entitlement to the refund for the period under consideration---Since the appellant claimed refund of sales tax paid in excess of the sales tax liability, the onus to prove the correctness of the refund claims, on facts and in law, laid upon the appellant /registered person---Complete record was not before the Tribunal for giving finding of fact nor the impugned order contained any such finding---Tribunal set-aside the impugned order and remanded the matter to the Commissioner for de novo proceedings in accordance with law after affording adequate opportunity to the appellant / taxpayer and after examining relevant record, evidences and details in support of the claims of refund and then pass a speaking order---Appeal, filed by registered person, was accepted accordingly
Summary: — Ss. 10 & 66 — Sales tax refund — Claim, late filing of — Effect — Condonation — Scope — Rejection on technical ground — Effect — Appellant (registered person) assailed order passed by the Commissioner Inland Revenue ('the Commissioner') before the ...
2026 P T D (Trib
Messrs BAIG ENTERPRISES, LAHORE Versus COMMISSIONER INLAND REVENUE, ZONE-IV, RTO, LAHORE
Decided Date: 2025-August-26
Summary: — Ss. 11(2), 11(3), 23 & 73 — Claim of input tax, disallowance of — Tax fraud — Supplier blacklisted subsequently — Effect — Inadmissible transactions — Scope — Misuse of credentials (user-ID, password etc.) of registered person, plea/allegation of —...
2026 P T D (Trib
QAISER AZEEM Versus The COMMISSIONER INLAND REVENUE, RANGE-I, ZONE SOUTH, RTO, ISLAMABAD
Decided Date: I.T.A. No.623/IB of 2024, decided on 25th September, 2024.
Summary: — Ss. 41 & 111(1)(d), proviso — Agricultural land within Islamabad Capital Territory — Agricultural income — Whether liable to tax or not — Expression "paid tax under the provincial law" — Effect — Whether the agricultural income earned by the taxpay...
2026 P T D (Trib
Messrs GULZAR AFZAAL, FAISALABAD Versus COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Decided Date: S.T.A. No.91/LB of 2025, decided on 31st July, 2025.
Summary: — Ss. 11 & 21(2) — Sales Tax Rules, 2006, R. 12 — Constitution of Pakistan, Art. 18 — Sales tax registration of registered person — Suspension / blacklisting — Conditionalties, non-observance of — Effect — Adjudication under S. 11 of the Sales Tax A...
2026 P T D (Trib
Mrs. NASREEN TAYYAB Versus COMMISSIONER INLAND REVENUE, ZONE-II, RTO-I, KARACHI
Decided Date: I.T.A. No.1484/KB of 2024, decided on 8th October, 2024.
Summary: — Ss. 6(3) & 9 — Assets Declaration relating to amnesty for foreign assets — Procedure — Failure of taxpayer to discharge liability, allegation of — Findings against taxpayer (lady/individual) were premised on the fact that she was unable to furnish ...
2026 P T D (Trib
Messrs KHYBER TEA AND FOOD COMPANY, PESHAWAR Versus COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE), RTO, PESHAWAR
Decided Date: ----S. 131---Appeal before Appellate Tribunal Inland Revenue, filing of---Limitation---Technical consideration---Condonation of delay---Scope---Appellant (Registered person / Company) filed appeal before the Appellate Tribunal Inland Revenue ('Tribunal'), which was late by 99 days---Plea of the appellant was that, against the order passed by the concerned Commissioner ('impugned order'), it had filed complaint before the Federal Tax Ombudsman ('Ombudsman') under the wrong impression that the there was no right of appeal and after disposal of said complaint , the Tribunal was approached---Validity---Record showed that against the impugned order, the appellant had approached the Ombudsman--- Since the appellant had already filed complaint before the Ombudsman which was later rejected for lack of jurisdiction, the delay in filing the (present) appeal late was not without reason---Delay in filing of appeal was a technical error---Prayer for condonation of delay should be considered sympathetically---Technical ground of delay in filing appeal should not be made to hinder the cause of justice---When technical and procedural considerations were pitted against rights on substantial considerations, the substantial considerations had to be preferred over technical considerations in order to effectuate the cause of justice---Case of the appellant deserved to be decided on merits of facts and legal provisions rather than mere technicalities---Appellate Tribunal Inland Revenue condoned the delay in filing the appeal and admitted the main appeal for hearing and adjudication on merits--- Application for condonation of delay was accepted accordingly.
Summary: 2012 PTD 637 (Trib.); Messrs Ashraf Dawakhana v. Additional Collector Sales Tax GST 2003 CL 601 and 2002 PTD 1035 ref.
2026 P T D (Trib
COMMISSIONER INLAND REVENUE, LTO, LAHORE Versus EXPO LAHORE (PVT.) LIMITED LAHORE
Decided Date: I.T.As. Nos. 3252/LB and 3253/LB of 2018, decided on 15th February, 2024.
Summary: — Ss. 15 & 18 — Income from property — Scope — Income from event management services — Allegation against the Taxpayer/Company (owned by the Government of Pakistan and Government of Punjab), engaged in providing space in exhibition halls known as Exp...
2026 P T D (Trib
Messrs A. RAHIM FOODS (PVT.) LTD., LAHORE Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE
Decided Date: M.A. (Stay) No.2063/LB/2025 in S.T.A. No.8941/LB of 2024, decided on 22nd May, 2025.
Summary: — S. 131(5), Second & Third Provisos — Letter No.5030/DDJ/PE&CB/PRA dated 29.04.2025, issued by Director General, Directorate of District Judiciary of Lahore High Court — Appeal before Appellate Tribunal Inland Revenue, filing of — Stay, grant of — E...
2026 P T D (Trib
Messrs JANANA DE MALUCHO TEXTILE MILLS LTD. Versus DEPUTY COMMISSIONER INLAND REVENUE ZONE-III, LTO, LAHORE
Decided Date: S.T.A. No.2094/LB of 2024, decided on 13th June, 2025.
Summary: — Ss. 11E & 33 — Principle amount already paid — Show Cause Notice, issuance of — Default surcharge and penalty, imposition of — Scope — Contention of the Appellant / Registered Person (company engaged in the business of manufacturing of un-dyed cott...
2026 P T D (Trib
Messrs WAQAS PRINTERS AND PUBLISHERS, PESHAWAR Versus COMMISSIONER INLAND REVENUE, (UNIT-21-PESHAWAR ZONE), RTO, PESHAWAR
Decided Date: S.T.A. No.115 (PB) of 2018, decided on 25th August, 2023.
Summary: — Ss. 3, 13 & Sixth Schedule, Serial No.32 — Supplies of goods — Manufacturing of printing services — Sales tax and withholding sales tax, liability of — Scope — Whether the manufacturing of printing services used in the supplies of goods which are e...
2026 P T D (Trib
COMMISSIONER INLAND REVENUE, RTO, LAHORE Versus Messrs PREMIUM LEATHER (PVT.) LTD., LAHORE
Decided Date: I.T.A. No.1759/LB/2019, decided on 21st April, 2025.
Summary: — Ss. 153, 161 & Second Schedule, Pt. IV, Cl. 45A — Deduction of withholding tax — Withholding tax agent — Payments under multiple heads — Exemption of reduced rate — Exemption clause being in favour of the Department — Scope — Appeal was filed by th...
2026 P T D (Trib
KINGCRETE ASSOCIATES (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, CTO, LAHORE
Decided Date: MA(AG) No.170/LB/2024 and ITA No.2729/LB/2024, decided on 29th September, 2025.
Summary: — S.122(9), first proviso [as inserted through Finance Act, 2021 and as amended in Finance Act, 2022] — Amendment of assessments order, passing of — Timeframe — Extension granted beyond 90 days — Powers of Commissioner Inland Revenue (CIR) — Scope — ...
2026 P T D (Trib
ZAFAR ASLAM KHAN, PESHAWAR Versus COMMISSIONER INLAND REVENUE, ZONE-SOUTH, RTO, ISLAMABAD
Decided Date: ITA No.1989/IB/2024, MA (Cond.) No.328/IB/2024, MA(Stay) No.1469/IB/2024 (Tax Year, 2018), decided on 17th December, 2024.
Summary: — R. 77 — Income Tax Ordinance (XLIX of 2001), S. 131 — Appeal before the Appellate Tribunal Inland Revenue, filing of — Handwritten signature of appellant, requirement of — Scope — Electronically scanned signature of appellant — Propriety — Appellan...
2026 P T D 816
AJMAL AND BROTHERS through Special Attorney Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman FBR and others
Decided Date: 2026-February-24
Summary: — S. 156 [as amended by Finance Act, 2023] — Constitution of Pakistan, Arts. 77 & 199 — Constitutional petition — Amendment, vires of — Fiscal matters — Legislative competency — Judicial review — Scope — Petitioner assailed vires of amendment introdu...
2026 P T D 696
Messrs PAKISTAN ACCUMULATORS (PVT.) LTD. Versus PAKISTAN through Secretary, Ministry of Finance, Islamabad and others
Decided Date: Writ Petition No.3646 of 2024, decided on 28th November, 2025.
Summary: — Ss. 11, 33 & 37A — Sales tax liability — Determination — Raid, conducting of — Part heard case, transfer of — Scope — Petitioner / taxpayer was aggrieved of raid conducted by authorities on its premises and sought quashing of FIR registered by auth...
2026 P T D 577
HUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED through duly Authorized Officer Versus FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) and others
Decided Date: Writ Petition No.2247 of 2025, decided on 8th December, 2025.
Summary: — Ss. 177 & 214-A — Constitution of Pakistan, Art. 199 — Constitutional petition — Audit after expiry of limitation — Condonation of delay — Scope — Petitioner / company was aggrieved of extension in time by authorities to initiate audit proceeds bey...
2026 P T D 475
ABDUL QADIR Versus FEDERATION OF PAKISTAN through Cabinet Secretary Government of Pakistan, Pak. Secretariat, Islamabad and others
Decided Date: Writ Petition No.834 of 2025, decided on 14th November, 2025.
Summary: — Rr. 21, 22(2) & 23(6) — General Clauses Act (X of 1897), S. 24-A — Passport Control List (PCL), placing name on — Procedure — Speaking order — Order for placement of a citizen on PCL cannot be issued in a mechanical fashion without recording reason...
2026 P T D 392
Messrs OMV (PAKISTAN) EXPLORATION G.M.B.H. ISLAMABAD through Authorized Representative Versus COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD and others
Decided Date: Sales Tax Reference No.01 of 2015, decided on 5th December, 2025.
Summary: — Nemo pro alterius facto punietur — Meaning — No one should be punished for the deed of another. — Ss. 7, 8 (1)(ca) & 73 — Input tax adjustment — Conditions — Failure of supplier to deposit sales tax received from purchaser — Dispute pertained to d...
2026 P T D 269
WATEEN TELECOM LIMITED Versus COMMISSIONER INLAND REVENUE and 3 others
Decided Date: I.T.Rs. Nos.152 to 155, 76 to 81 of 2016 and 42 of 2022, decided on 2nd December, 2025.
Summary: — Ss.2(54)(e), 152, 161 & 205 — Telecommunication companies — International interconnection arrangements — Failure to withhold tax from payments made to international interconnecting counter parties, allegation of — Tax demand by the department, chal...