Search Case Law Database
Found 15,129 judgments matching your criteria
2026 P T D 227
MIAN GROUP, CHAKWAL KARAMDAD ARCADE through Partner Versus ASSISTANT COMMISSIONER INLAND REVENUE, ISLAMABAD and others
Decided Date: Income Tax Reference No.65 of 2024, decided on 14th November, 2025.
Summary: — S. 133 [as amended through the Finance Act, 2025 reverting the enactment of the Tax Laws (Amendment) Act, 2024] — Enactment — Retrospective effect — Procedural changes — Effect — Beneficial enactment — Scope — The Finance Act, 2025, reverted to the...
2026 P T D 173
HUB POWER COMPANY LIMITED Versus DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-VI)
Decided Date: Federal Excise Reference Applications Nos.2, 3, 4 and 5 of 2016, decided on 30th May, 2024.
Summary: — Ss. 2(12a) & 3(1)(d) — Federal Excise Rules, 2005, R.43A — "Franchise" — Federal Excise Duty, levy of — Shareholding between Independent Power Plant and its associated company — Bi-partite services contracts — Stance of the Department was that from...
2026 P T D 126
ZUBAIR FEED INDUSTRIES (PRIVATE) LIMITED through Manager Taxation Versus FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 3 others
Decided Date: Writ Petition No.2744 of 2025, decided on 5th September, 2025.
Summary: — S. 175C — Sales Tax Act (VII of 1990), S. 40B — General Clauses Act (X of 1897), S. 24A — Posting of officers of Inland Revenue at the business premises — Back to back extension of such posting — Reasons for extension, absence of — Effect — Consecu...
2026 P T D 45
PAKISTAN MOBILE COMMUNICATIONS LIMITED (PMCL) Versus COMMISSIONER INLAND REVENUE (ZONE-IV) LARGE TAXPAYERS, UNIT, ISLAMABAD and others
Decided Date: I.T.R. No.32 of 2020, decided on 11th June, 2025.
Summary: — S.109 — Tax avoidance — Scope — Tax planning to minimize tax liability is not prohibited under Income Tax Ordinance, 2001 — Exception to such rule is where a transaction is structured such that it falls foul of provisions of law including S.109 of ...
2026 P T D 221
IMRAN ASHRAF and 5 others Versus GOVERNMENT OF AZAD JAMMU AND KASHMIR through Chief Secretary and 7 others
Decided Date: Writ Petition No.2338 of 2025, decided on 10th November, 2025.
Summary: — Ss.153, 236G & 236H — Tax, collection of — Withholding tax agents (wholesalers, distributors and retailers) — Constitutionality of enactment — Legislature, powers of — Contention of the petitioners (wholesalers and distributors) was that S. 236H wa...
2026 P T D 925
Messrs SCEPTRE (PVT.) LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: 2026-January-23
Summary: — S.175 — Constitution of Pakistan, Art.175F(c) — Tax raid — Power of entry and search — Exercise of power not contingent upon existence of pending proceedings — Whether authority can act independently for enforcement of any provision of the Income T...
2026 P T D 802
Messrs MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD and others Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA through Chairman, Peshawar and 2 others
Decided Date: 2026-February-2
Summary: — S.2 & Sched. 2, Serial No. 14 — Constitution of Pakistan, Art. 175E(5) & Fourth Schedule, Entry No. 49 — Terms "any case" and "any Court" — Federal Constitutional Court — Jurisdiction — Petitioner / taxpayer company was aggrieved of judgment passed...
2026 P T D 625
Messrs D.G. KHAN CEMENT COMPANY LIMITED and others Versus The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad and others
Decided Date: C.A. No. 1243 of 2020 (and other connected cases), decided on 27th January, 2026.
Summary: — S. 4B [as inserted by Finance Act 2015] & First Schedule, Part I, Division IIA — Constitution of Pakistan, Arts. 73(2)(a), 175F & Fourth Schedule, Part I, Entry 47 — Federal Constitutional Court — Appellate jurisdiction — Super tax, vires of — Prin...
2026 P T D 538
Malik MUHAMMAD KAMRAN ASLAM (PROP:) Messrs SKY HAWKS Versus SECRETARY REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.28347/KHI/IT/2025, decided on 30th December, 2025.
Summary: — S. 2(3) — Income Tax Ordinance (XLIX of 2001), Ss. 124 & 170 — Amount forcibly recovered from taxpayer through bank attachment — Recovery declared void by the appellate order — Issuance of the appeal effect order, delay in — Refund, denial of — M...
2026 P T D 531
MAMOON ASLAM Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.25368/MLN/IT/2025, decided on 29th December, 2025.
Summary: — S. 2(3)(i) — Fake NTNs , issuance of — Involvement of tax officials — Maladministration — Scope — Alleged irregularities in registration process of Federal Board of Revenue (FBR) entailed the implications that the new manually issued NTNs might be ...
2026 P T D 146
Messrs PAK AUSTRIA FACHHOCHSCHULE INSTITUTE OF APPLIED SCIENCES AND TECHNOLOGY, HARIPUR Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Decided Date: Complaint No.19983/ABD/IT/2025, decided on 30th October, 2025.
Summary: — S.14(4) — Complaint against alleged acts of mal-administration, corruption and harassment by Tax Officials, filing of — False allegations leveled by the Complainant — Proceedings against such complainant — Scope — Complainant/Institute, through an ...
2026 P T D (Trib
Messrs MUHAMMAD USMAN, KARACHI Versus The DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI and another
Decided Date: 2025-July-28
Summary: — S. 25-D — Review of the value determined — Scope — Director General Valuation, powers / jurisdiction of — Remanding of matter — Scope — In the impugned judgment, the Director General Customs Valuation of Customs (D.G. Valuation), after assigning im...
2026 P T D (Trib
WAHID ULLAH Versus COLLECTOR OF CUSTOMS (ADJUDICATION) and another
Decided Date: Customs Appeal No.H-05 of 2024, decided on 18th January, 2024.
Summary: — Ss. 2(s), 16 & 181 — Vehicle allegedly used for transportation of Smuggled goods — Outright confiscation — Tampered chassis number, allegation of — Forensic report, reliance on — Scope — Release on payment of redemption fine, option of — Scope — Ap...
2026 P T D (Trib
Messrs KARACHI AERO CLUB (GUARANTEE) LTD. Versus COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI and another
Decided Date: Appeal No.AT-36 of 2023, decided on 20th March, 2025.
Summary: — Ss. 3 & 4 — Services rendered by flying club — Taxable service — Scope — Economic activity — Scope — Record revealed that the Commissioner (Appeals) got the appellant's premises surveyed through Survey and Development Wing (S&D) which found that th...
2026 P T D (Trib
Messrs ZAHEER & CO. Versus COMMISSIONER APPEALS-I, SINDH REVENUE BOARD, KARACHI and another
Decided Date: 2024-March-11
Summary: — Ss. 23 , 43, & 44 — Payment of principle amount prior to passing of Original-in-Order — Scope — Penalty and default surcharge, imposing of — Scope — Penalty deleted by Appellate Authority but default surcharge maintained — Propriety — Non-complianc...
2026 P T D (Trib
Messrs SUNDER MEHRAN BUILDERS Versus COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI and another
Decided Date: Appeal No.AT-97 of 2023, decided on 31st October, 2023.
Summary: — Ss. 23 & 75 — General Clauses Act (X of 1897), S. 27 — Assessment of tax — Ex-parte proceedings — Notice to taxpayer, issuance of — Expression "served by post" — Scope — Presumption of effective service, rebutability of — Scope — Principle of audi ...
2026 P T D (Trib
NAEEM FISH FRY Versus COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI and another
Decided Date: Appeal No AT-102 of 2023, decided on 4th December, 2023.
Summary: — S. 24 — Notification No.SRB-3-4/7/2013 dated 18.06.2013 issued by the Sindh Revenue Board — Services rendered by a restaurant — Registration — Scope — Exemption, entitlement to — Whether appellant being a restaurant was liable to be registered unde...
2026 P T D (Trib
Messrs HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. Versus COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI and another
Decided Date: Appeal No.AT-69 of 2024, decided on 13th September, 2024.
Summary: — Ss. 57 & 59(7) — Original order, assailing of — Appeal before Commissioner (Appeals), filing of — Statutory period to pass first Appellate Order, non-observance of — Effect — Such pending Appeal to be transferred to the Appellate Tribunal Sindh Rev...
2025 P T D (Trib
Messrs CASING CORPORATION (PVT.) LIMITED Versus COMMISSIONER BALOCHISTAN REVENUE AUTHORITY and another
Decided Date: 2024-December-19
Summary: — Ss. 2(115), 2(139), 25 & 27 — Company having its registered head office in a province other than Balochistan — Registration with Balochistan Revenue Authority, requirement of — Scope — "Place of Business in Balochistan" — Scope — "Resident" — Scope...