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2025 P T D 180
The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE and another Versus Messrs MAYFAIR SPINNING MILLS LTD. and others
Decided Date: Civil Appeals Nos. 947 of 2002, 980, 981 and 982 of 2007 and 224 of 2010 and Civil Petition No. 246 of 2009, decided on 12th November, 2024.
Summary: (Against the judgment dated 04.12.2001, passed by the Lahore High Court, Rawalpindi Bench, in C.A. No.66 of 1999; the judgment dated 29.11.2006, passed by High Court of Sindh, Karachi in S.S.T.R.As. Nos.142 and 172 of 2005; the judgment dated 25.03.2...
2025 P T D 1562
COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani Versus Messrs MEHBOOB STEEL PIPE INDUSTRY and another
Decided Date: Special Custom Reference Application No.50 of 2018, decided on 23rd June, 2025.
Summary: — Ss.194-C(4), 98 & 196 — Customs Rules, 2001, Rr. 350(4), 350(7), 352(6) & 352(10) — Special Custom Reference Application — Pecuniary jurisdiction of Chairman or other Member of the Tribunal, authorized by the Chairman, sitting singly and deciding a...
2025 P T D 936
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA Versus KHALID HUSSAIN and another
Decided Date: Income Tax Reference Application No.03 of 2023, decided on 21st March, 2025.
Summary: — Ss. 111(1) (a), (b), (c) & (d), & 122(9) — Unexplained income or assets — Amendment in assessment — Addition made — Separate specific/ formal notice, non-issuing of — Effect — Section 111 of the Ordinance, 2001 empowers tax authorities to question ...
2025 P T D 842
BONANZA GARMENT INDUSTRIES PRIVATE LIMITED, KARACHI Versus ASSISTANT COMMISSIONER, QUETTA
Decided Date: Sales Tax Appeal No.50 of 2024, decided on 19th December, 2024.
Summary: — Ss. 2(115), 2(139), 25 & 52(6) — Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr. 1 & 1(3) — Company having its head office in Sindh — Services availed by such company in the territorial jurisdiction of Balochistan — "Place of...
2025 P T D 480
QUETTA CHAMBERS OF COMMERCE AND INDUSTRY through representative and others Versus FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad and others
Decided Date: C.Ps. Nos.2058 of 2022 and 958 of 2023, decided on 31st May, 2024.
Summary: — S. 7E — Constitution of Pakistan, Art. 199 & Fourth Schedule, Federal Legislative List, Entry No.50 [as amended by Eighteenth Amendment to the Constitution] — Constitutional petition — Tax on deemed income from immovable property — Vires of provisi...
2025 P T D 373
COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT) KHUZDAR CAMP OFFICE AT CUSTOM HOUSE GADDANI Versus ATTAULLAH and others
Decided Date: Special Customs References Applications (K) Nos.03 and 04 of 2024, decided on 5th December, 2024.
Summary: — Ss. 196, 2(s), 16 & 156(1), (8), (89) — Factual controversy — High Court powers of — Seizure of smuggled goods / vehicle — Collectorate of Customs filed Reference against judgment passed against it by Customs Appellate Tribunal (Tribunal) — Validit...
2025 P T D 112
COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI Versus Messrs BYCO PETROLEUM PAKISTAN LIMITED and another
Decided Date: Special Customs Reference Application No.02 of 2020, decided on 30th August, 2024.
Summary: — Ss. 18, 25, 32(1), 32(3A) & 195 — Assessment conducted by Authority — Re-opening — Scope — Petroleum Company imported furnace oil in an oil tanker which was partially empty and, considering "dead freight" for the empty space, paid the charges where...
2025 P T D 65
COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT), KHUZDAR, CAMP OFFICE AT CUSTOMS HOUSE, GADDANI Versus MUHAMMAD ALI and another
Decided Date: Special Custom Reference Application No.99 of 2024, decided on 30th August, 2024.
Summary: — Ss. 2(s), 15, 16, 157 & 181, provisos to the Explanation [as added vide Finance Act, 1992] — SRO 499(I)/2009 dated 13-06-2009 — Smuggled goods — Conveyance — "Liable to confiscation" — Scope — Confiscated smuggled goods/vehicle, release of — Paymen...
2025 P T D 43
The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA Versus Messrs RAZA UR REHMAN AND BROTHERS and another
Decided Date: Sales Tax Reference Application No.21 of 2024, decided on 31st October, 2024.
Summary: — Ss. 3, 11, 47, Third & Sixth Scheds. — Reference — Recovery of dues — Supply of exempted goods — Determination — Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue determining that supplies made by respondent / taxpayer...
2025 P T D 1914
Messrs KHYBER TEA AND FOOD COMPANY through Managing Partner Versus COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR and 2 others
Decided Date: Sales Tax Reference No.35-P of 2017 (with Interim Relief), decided on 8th January, 2025.
Summary: — Ss. 3(2)(b) & 10 — SRO 180(I)/2011, dated 05.03.2011 — Sales tax refund, denial of — Record, absence of — Effect — Case of the company (registered person), dealing in the sale of tea and spices, being that it had charged sales tax (output) at the r...
2025 P T D 1838
PAKISTAN TELECOMMUNICATION COMPANY LIMITED through Regional GM Versus ADDITIONAL COLLECTOR UNIT-I, KHYBER PAKHTUNKHWA, REVENUE AUTHORITY (KPRA), PESHAWAR and 5 others
Decided Date: S.T.R. No. 28-P of 2020, decided on 23rd September, 2025.
Summary: — Ss. 2 (47) (48), 19(1), 26(1), 86 & Second Schedule — Khyber Pakhtunkhwa Finance Act (XIII of 2021), S.7 — Reference — Sales tax — Recovery — Amendment of law — Retrospective effect — Scope — Petitioner / withholding company was aggrieved of imposi...
2025 P T D 1465
Messrs GADOON TEXTILE MILLS LIMITED and others Versus FEDERATION OF PAKISTAN and 2 others
Decided Date: Writ Petitions Nos. 6127-P of 2019, 415-P, 443-P, 457-P and 5627-P of 2020, decided on 7th September, 2023.
Summary: — S. 65B [as amended by Finance Act, 2019] — Constitution of Pakistan, Art. 199 — Constitutional petition — Tax credit — Vires of amendment — Retrospective effect — Applicability — Petitioners/taxpayers had assailed Constitutionality of amendment in ...
2025 P T D 1424
COLLECTOR CUSTOMS and another Versus Messrs CHINIOT ENTERPRISES (PVT) LIMITED
Decided Date: Tax Reference No. 14-A of 2016, decided on 3rd April, 2024.
Summary: — S. 11 — Customs Act (IV of 1969), Ss.19A & 33, 'proviso' — Excess paid Federal Excise Duty (FED) — Refund, claim for — Entitlement — Excess paid duty passing onto the consumer, incidence of — Effect — Refund of excess duty not admissible if inciden...
2025 P T D 1249
Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar and others
Decided Date: Writ Petition No.72-P of 2021 with IR, decided on 20th November, 2024.
Summary: — Fiscal taxation laws — Authority seeking to impose a tax must first establish that the individual is liable to taxation through clear language of the statute. Muhammad Uneeb Ahmed v. Federation of Pakistan through Secretary, Ministry of Science and...
2025 P T D 1113
DIRECTOR GENERAL KHYBER PAKHTUNKHWA REVENUE AUTHORITY, PESHAWAR Versus Messrs BEE LINE, PESHAWAR
Decided Date: Sales Tax References Nos.95-P to 102 of 2022, decided on 6th February, 2025.
Summary: — Fiscal laws — Principle of limitation is a crucial component of tax law, designed to ensure certainty, finality, and procedural discipline in legal proceedings — Limitation prescribes statutory time frame within which legal actions, including tax a...
2025 P T D 1078
COLLECTOR OF CUSTOMS, PESHAWAR Versus Syed AFTAB-UL-HASSAN
Decided Date: Custom Reference No.59-P of 2019, decided on 21st August, 2024.
Summary: — S. 196 — Sales Tax Act (VII of 1990), Ss. 33 & 34 — Reference — Maintainability — Necessary party — Signatures on Reference — Principle — Penalty imposed by authorities was set aside by Customs Appellate Tribunal on the ground that raw material aft...
2025 P T D 945
Dr. SHAH ALAM KHAN, PROFESSOR AND CHAIRMAN DEPARTMENT OF PLANT PROTECTION/PRESIDENT AGRICULTURAL UNIVERSITY TEACHER ASSOCIATION, UNIVERSITY OF AGRICULTURE PESHAWAR and another Versus VICE-CHANCELLOR UNIVERSITY OF AGRICULTURE PESHAWAR and others
Decided Date: Writ Petition No.87-P/2022 with IR with COC No.518-P/2022, decided on 29th January, 2024.
Summary: — Ss.2 (n), 2(y) & 8 — Income Tax Ordinance (XLIX of 2001), Second Schedule, Part-III, Clause (2) — Tax rebate, recovery of — Teacher and officer — Petitioners were full time faculty members, who had been availing tax rebate under Clause (2) in Part-...
2025 P T D 914
Messrs M.K. STEEL MILLS Versus COLLECTOR OF CUSTOMS, MCC CUSTOMS HOUSE,
Decided Date: Writ Petition No.2350-P of 2022, decided on 17th May, 2023.
Summary: — Ss. 2(37), 11, 37-A & Sixth Schedule, Entry No.151 — Criminal proceedings — Tax fraud — Scope — Tax refund — Security instrument — Encashment — Petitioners / importers were aggrieved of registration of FIR against them by authorities for not provid...
2025 P T D 883
COMMISSIONER OF INLAND REVENUE PESHAWAR ZONE, REGIONAL TAX OFFICE, PESHAWAR Versus MISS SHABNAM RIAZ
Decided Date: Tax Reference No.17-P of 2022, decided on 5th November, 2024.
Summary: — Ss. 218(1) & 218(2), clause (d) [as introduced through Finance Act, 2018] — Income Tax Rules, 2002, R. 74 — Service of notice and other documents — Modes — Electronic Service of assessment order — Propriety — Electronic service for purpose of filin...
2025 P T D 827
COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN Versus Messrs BASHER'S CNG FILLING STATION NOWSHERA and another
Decided Date: S.T.R. No.38-P of 2022, decided on 4th October, 2023.
Summary: — Ss.3, 3(8) & 3B — Sales Tax Special Procedure Rules, 2007, R.20 — SRO 236(I)/2014 dated 31.03.2014 — Sales tax from the CNG sector, charging of — Scope — Sui Northern Gas Pipelines Limited ('SNGPL'), responsibility of — Scope — Department filed ref...