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2025 P T D 1634
The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad and another Versus NESTLE PAKISTAN LIMITED, ISLAMABAD and others
Decided Date: Civil Petitions Nos. 70-K to 72-K of 2023, Civil Petitions Nos. 78-K, 90-K to 125-K of 2024, Civil Petitions Nos. 585 to 612 of 2023, C.M.As. Nos. 5901, 5900 and 5899 of 2024 in C.Ps. Nos. 70-K, 71-K and 609 of 2023, Civil Petitions Nos. 1006-K to 1018-K, 1043-K to 1057-K of 2024, Civil Petitions Nos. 189-K to 194-K of 2025, decided on 5th September, 2025.
Summary: Per Yahya Afridi, CJ; Shakeel Ahmed, J. agreeing; Muhammad Shafi Siddiqui, J. dissenting. — Art. 185(3) — Petition for leave to appeal — Maintainability — Question of law — Pendency of other petition on common issue — Principle — One petition filed ...
2025 P T D 1590
COMMISSIONER INLAND REVENUE Versus Messrs MUSTAFA ENTERPRISES and another
Decided Date: Civil Petition No. 2336 of 2025, decided on 30th June, 2025.
Summary: (Against the order dated 26.03.2025 passed by the Lahore High Court, Rawalpindi Bench in S.T.R. No. 8 of 2024). — Ss. 2(37), 6, 7, 8, 22, 23, 26 & 73 — Input tax, claim of — Issuance of fake/ flying invoices, allegation of — Proof — Allegation was t...
2025 P T D 1558
The COMMISSIONER OF INLAND REVENUE, PESHAWAR — Petitioner Versus Messrs SUFI TAHIR NADEEM — Respondent
Decided Date: Civil Petitions Nos. 885 to 887 of 2024, decided on 24th June, 2025.
Summary: (Against the judgment dated 22.11.2023 of the Peshawar High Court, Peshawar passed in Tax Reference Nos. 22-P to 24-P of 2019). — Ss. 2(13AB), 113, 122(5) & 177 — Consumer goods — Turnover — Determination — Amendment of assessment — Tax liability, d...
2025 P T D 1525
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE
Decided Date: C.P.L.A. No. 109-L of 2024, decided on 24th April, 2025.
Summary: (Against judgment dated 21.11.2023 passed by the Lahore High Court, Lahore in S.T.R. No. 30 of 2015). — Ss. 2(8d), 3, 12(12a), 34A, 40 & First Schedule, Table II — Federal Excise Rules, 2005, Rr. 2(mb) & 43A — Term "franchise" — Liability to pay dut...
2025 P T D 1270
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director and others — Petitioners Versus TAJ INTERNATIONAL (PVT.) LTD. and others — Respondents
Decided Date: Civil Appeals Nos. 350 to 698 of 2016, 424, 511, 512, 673, 1183 and 1184 of 2020, Civil Petition Leave to Appeal No. 1066 of 2018, Criminal Appeal No. 177 of 2019 and C.M.A. No. 12231 of 2021 in Civil Appeal No. 673 of 2020, decided on 4th December, 2024.
Summary: (Against the judgments/order dated 19.09.2013, 20.03.2014, 02.04.2015, 07.04.2015, 16.03.2015, 26.07.2016, 18.10.2017 and 11.12.2018 of the Lahore High Court, Lahore, High Court of Sindh, Karachi, Peshawar High Court, Peshawar and Islamabad High Cour...
2025 P T D1230
Messrs KASSIM TEXTILE MILLS (PVT.) LIMITED Versus COMMISSIONER INLAND REVENUE, KARACHI
Decided Date: Civil Appeal No.743 of 2014 and Civil Petition No.10-L of 2017, Civil Miscellaneous Application No. 13838 of 2021 in Civil Petition No.10-L of 2017, Civil Appeals No. 1954 of 2019 and 404 of 2020, Civil Petitions Nos. 3688-L of 2019, 3689-L of 2019, 746-L of 2021 and 3503 of 2022, decided on 2nd May, 2025.
Summary: — Literal rule — Legislation — Powers of Court — Where words of statute are clear and unambiguous, provision should be given its plain and normal meaning, without adding or rejecting any words — Departure from literal rule, by making structural chang...
2025 P T D 1179
Messrs WAK LIMITED MULTAN ROAD, LAHORE and others Versus COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) and others
Decided Date: C.As. Nos. 634 to 636, 1290 to 1295 of 2018, 1424 to 1430 of 2019, 1388 to 1392 of 2017, 57, 852, 1128 of 2020, C.P.L.As. Nos. 2286-L, 2298-L, 2299-L, 2065-L of 2017, C.As. Nos. 436, 1693 of 2021, C.P.L.As. Nos. 1604-L, 1411-L of 2022, C.A. No. 1486 of 2021, C.P.L.As. Nos. 1397-L, 770-L, 1285-L of 2022, C.As. Nos. 732 of 2012, 394 of 2013, 399, 712 of 2013, C.P.L.As. Nos. 5107, 592-P of 2023, 2473-L and 2474-L of 2022, C.M.As. Nos. 1917-L, 1918-L, 1919-L, 966-L and 964-L of 2015, C.R.Ps. Nos. 153, 154 of 2017 and C.M.A. No. 5471 of 2019, decided on 14th May, 2025.
Summary: (On appeal against judgment dated 24.08.201, 16.01.2017, 18.01.2017, 19.01.2017, 12.02.2015, 12.02.2015, 03.04.2019, 20.11.2014, 23.11.2015, 08.05.2017, 12.06.2017, 14.06.2017, 30.05.2017, 24.05.2017, 26.01.2021, 07.03.2022, 09.03.2022, 08.12.2020, 0...
2025 P T D 1072
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD Versus Messrs NATIONAL PUBLIC WELFARE SOCIETY, JINNAH COLONY, FAISALABAD and another
Decided Date: Civil Petition No. 687-L of 2024, decided on 23rd April, 2025.
Summary: (Against order dated 31.01.2024 passed by the Lahore High Court, Lahore in I.T.R. No. 77169 of 2022). — Ss. 2(36), 122 & 237(1) — Income Tax Rules, 2002, R. 214 — Notification SRO No. 754 (I)/2016, dated 15-08-2016 — Welfare society — Tax credit — N...
2025 P T D 1023
SURFACTANT CHEMICALS COMPANY (PVT.) LIMITED, KARACHI Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Government of Pakistan, Islamabad and others
Decided Date: Civil Petitions Nos. 5029 to 5032 of 2024, decided on 18th April, 2025.
Summary: (Against the orders/judgments dated 12.09.2024 of the High Court of Sindh, Karachi passed in Const. P. No. D-4002 of 2019, Const. P. No. D-6074 of 2021 and Const. Ps. Nos. 774 and 2385 of 2022). — S. 19 — Notification S.R.O. 565(I)/ 2006, dated 05-0...
2025 P T D 837
MUHAMMAD FAISAL Prop., F.A.Traders, Lahore Versus COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II, LAHORE
Decided Date: Civil Petition No. 2100 of 2024, decided on 4th March, 2025.
Summary: (Against the order dated 27.02.2024 passed by Lahore High Court, Lahore in I.T.R. No. 41034 of 2017). — Ss. 114 & 133 — Limitation Act (IX of 1908), Ss. 3 & 5 — Constitution of Pakistan, Art. 185(3) — Reference to High Court — Limitation — Office ob...
2025 P T D 823
Messrs PAYONEER INC., through authorized officer Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division, Ministry of Finance, Government of Pakistan, Islamabad and others
Decided Date: Civil Petition No. 4177 of 2024, decided on 9th April, 2025.
Summary: (Against the judgment dated 20.06.2024 of the Islamabad High Court, Islamabad passed in Writ Petition No. 1670 of 2021). — S. 114 — Constitution of Pakistan, Arts. 185(3) & 199 — Constitutional jurisdiction — Alternate and efficacious remedy — Natio...
2025 P T D 795
The INTELLIGENCE OFFICER, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, FBR and others Versus ABDUL KARIM and others
Decided Date: Civil Appeals Nos. 1088, 1231 to 1236 of 2013, 142-K of 2015, 938 of 2018 and 453 to 466 of 2022, decided on 17th April, 2025.
Summary: (On appeal from the judgment dated 27.05.2013 of the Peshawar High Court, Peshawar passed in Civil Revision No. 1211 of 2011). — Ss. 2 (s), 156 (1) (89) & 211 (2) — Notification SRO 491(I)/85, dated 23-05-1985 — Smuggled vehicles — Possession — Lawf...
2025 P T D 753
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs AZAM TEXTILE MILLS LIMITED, LAHORE
Decided Date: C.P.L.A. No. 1369-L of 2022, decided on 15th January, 2025.
Summary: (Against the order dated 16.03.2022 passed by the Lahore High Court, Lahore in P.T.R. No.260 of 2012). — S. 4 — Sale — Connotation — Sale occurs when ownership of goods is transferred to buyer and payment for such goods has been made — Payment must ...
2025 P T D 635
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs EAGLE CABLES (Pvt.) LTD., LAHORE
Decided Date: C.P.L.A No. 2400-L of 2022, decided on 16th January, 2025.
Summary: (Against the judgment dated 12.04.2022 passed by the Lahore High Court, Lahore in S.T.R. No. 5 of 2014). — Ss.7, 8(1)(d), 21, 47 & 73 — Input tax adjustment — Invoices — Proof — Subsequent blacklisting of suppliers — Authorities denied adjustment of...
2025 P T D 622
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO PESHAWAR Versus Messrs FLYING KRAFT PAPER MILLS (PVT.) LIMITED, CHARSADDA and another
Decided Date: Civil Appeal No. 316 of 2022 and Civil Petition No. 483-K of 2021, decided on 26th February, 2025.
Summary: — S.7 — Input tax, adjustment of — Electricity and gas supply bills — Residential colony of industrial unit — Authorities were aggrieved of adjustment of input tax against supply of electricity and gas to residential colony for workers established in...
2025 P T D 608
BASHIR AHMAD Versus DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR and another
Decided Date: Civil Petition No. 2330 of 2023, decided on 12th September, 2024.
Summary: (Against the judgment dated 15.02.2024 of the Peshawar High Court, Peshawar passed in Customs Reference No.36-P of 2021). — Ss.17, 181, 194-A & 196 — Notification SRO 499 (I)/2009, dated 13-06-2009 — Constitution of Pakistan, Art. 185(3) — Transport...
2025 P T D 582
COMMISSIONER INLAND REVENUE, (SPECIAL ZONE FOR BUILDERS AND DEVELOPERS) REGIONAL TAX OFFICE, ISLAMABAD Versus Messrs KHUDADAD HEIGHTS, ISLAMABAD
Decided Date: Civil Petition No. 862 of 2024, decided on 27th February, 2025.
Summary: (Against the judgment dated 18.11.2023 of the Islamabad High Court, Islamabad passed in I.T.R. No. 60 of 2015). — S.122 — Constitution of Pakistan, Art. 185 (3) — Re-assessment — Definite information — Credit entries in bank record — Re-assessment o...
2025 P T D 574
Messrs CHAWALA FOOTWEAR, LAHORE Versus COMMISSIONER INLAND REVENUE, LAHORE and others
Decided Date: C.A. No. 16 of 2022, decided on 14th January, 2025.
Summary: (Against the judgment dated 26.04.2017 passed by the Lahore High Court, Lahore in ITR No. 13 of 2015). — S.161 — Income Tax Rules, 2022, R. 43 — Withholding tax, non-deduction of — Show cause notice — Fishing inquiry, principle of — Applicability — ...
2025 P T D 260
ADDITIONAL COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST), CUSTOM HOUSE, KARACHI Versus Messrs K.S. SULEMANJI ESMAILJI AND SONS (PVT.) LTD. KARACHI
Decided Date: Civil Appeals Nos.799 to 824 of 2015, decided on 18th January, 2024.
Summary: (Against the judgment dated 22.12.2014 of the High Court of Sindh, Karachi passed in Special Customs Reference Applications Nos.8 to 33 of 2011). — S. 33 & First Sched. — Classification of imported goods — Correct PCT Heading, determination of — Dom...
2025 P T D 231
AHMAD SIKANDER Versus COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE
Decided Date: C.R.P. No. 870 of 2023 in C.P.L.A. No. 2166-L of 2023, decided on 15th March, 2024.
Summary: (For review of this Court's order dated 08.08.2023 passed in C.P. No. 2166-L of 2023). Per Jamal Khan Mandokhail, J.; Musarrat Hilali, J. agreeing; Syed Hasan Azhar Rizvi, J. dissenting. [Majority view] — Ss. 111(1)(b) & 122(9) — Constitution of Pak...