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2025 P T D 708
RAFI ULLAH and others Versus LIAQAT and others
Decided Date: C.P. Nos.6552-P, C.Rs. Nos. 1057-P of 2024, 830-P of 2011, 380-A of 2012, W.Ps. Nos. 1418-P of 2022 with IR; 2124-P of 2021 with IR; 272-B of 2024, Income Tax Reference No.86-P of 2024 and Criminal Appeal No.142-B of 2023, decided on 13th February, 2025.
Summary: — Ss. 126-A, 129 (4) & 133(1) — General Clauses Act (X of 1897), S.6 — Forum of appeal — Pecuniary jurisdiction — Continuing operation of repealed law — Principle — Dispute was with regard to determination of forum of appeal regarding matters where v...
2025 P T D 662
COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR Versus Messrs AL-HAJ STEEL FOUNDARY, DISTRICT KHYBER
Decided Date: S.T.R. No.76-P of 2022, decided on 25th May, 2023.
Summary: — Ss. 21, 47 & Sixth Schedule, Entry No. 151 — Sales Tax Rules, 2006, Chapter I, R. 12 — Reference — Blacklisting — Object, purpose and scope — Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue setting aside order passed...
2025 P T D 650
COMMISSIONER OF INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR Versus Messrs SWAT CERAMICS COMPANY (PVT.) LTD., SHAIDU NOWSHERA
Decided Date: Tax Reference No.22-P of 2013, decided on 4th February, 2025.
Summary: — Ss.153(1) & 153(1)(c) — Payment of club membership fee — Deduction of tax — Section 153 of the Income Tax Ordinance, 2001, applicability of — Doctrine of mutuality — Department proceeded against the taxpayer /company for its failure to deduct tax f...
2025 P T D 596
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR Versus Messrs DEANS INDUSTRIES, INDUSTRIAL ESTATE, PESHAWAR
Decided Date: Customs Reference No.40-P of 2018, decided on 6th June, 2023.
Summary: Messrs Mujahid Soap and Chemical Industries (Pvt.) Ltd. v. Customs Appellate Tribunal, Bench-I, Islamabad and others 2019 SCMR 1735 ref.
2025 P T D 556
Messrs RED CO. ENTERPRISES Versus DEPUTY COMMISSIONER INLAND REVENUE and another
Decided Date: Sales Tax Reference No.93-P of 2022, decided on 18th October, 2023.
Summary: — Fiscal laws — Charging provision — Interpretation — Tax can be levied only under the authority of law through an express charging provision — There is no concept of enlarging scope of charging section on the basis of ambiguous and presumptive mecha...
2025 P T D 433
Messrs NORTHERN BOTTLING COMPANY (PVT.) LTD. Versus The APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR and others
Decided Date: Sales Tax Reference No.22-P of 2023, decided on 10th March, 2023.
Summary: — S. 3 — Federal Excise Duty — Scope — Such duty is an indirect tax, incident whereof is to be passed on to the consumer. — S.34-A & First Schedule, Table-I, Serial No. 5 — Khyber Pakhtunkhwa General Clauses Act (VI of 1956), S.24 — Notification CEG...
2025 P T D 399
Messrs TAJ VEGETABLE OIL PROCESSING UNIT (PVT.) LTD. and others Versus FEDERATION OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad and others
Decided Date: Writ Petition No.3509-P of 2024 with C.M. No.1419-P of 2024, decided on 31st October, 2024.
Summary: — Ss. 3, 7 & Sixth Schedule, Entry No.151 — Constitution of Pakistan, Arts. 23, 24 & 25 — Business Operating in erstwhile trial areas — Exemption from sales tax — Sales tax regime, modification in — Condition of depositing payment order — Legality — ...
2025 P T D 301
Messrs IMTIAZ TEXTILE BARA, DISTRICT KHYBER and others Versus The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad and others
Decided Date: Writ Petitions Nos. 3433-P, 3394-P, 3431-P, 3445-P, 3464-P, 3469-P, 3470-P and 3475-P of 2024, decided on 12th July, 2024.
Summary: — Taxing statute — Interpretation — In any taxing statute, there are three stages; firstly, the imposition or creation of the very tax or levy known as the 'charge'; the provision which deals with the latter is called the charging section — Secondly,...
2025 P T D 23
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, PESHAWAR Versus Messrs WASIM SHARIF INDUSTRIES (PVT.) LTD.
Decided Date: Messrs Taj Vegetable Oil Processing Unit, Skhako Dargai, Malakand Agency v. The Government of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad and others (Writ Petition No. 4495-P/2017 decided on 10.03.2020); Commissioner of Wealth tax v. Sharwan Kumar Swarup & Sons 1995 ECR 425 SC; W.H. Cockerline & Company v. The Commissioner of Inland Revenue (16) TC 1 at 19, Halsbury's Law of England (Fourth Edn. Vol. 23, Para 29); Understanding Statutes, Canons of Construction first edition by S.M. Zafar and Nagpur Improvement Trust v. Amrik Singh and others AIR 2002 SC 3499 ref.
Summary: — Fiscal laws — Charging of tax — Principle — No tax can be levied against a person beyond the scope of a charging section and it has to be construed and applied strictly — Before taxing any person, it must be shown that he falls within the ambit of ...
2025 P T D 1875
Mrs. NABEELA NAVEED MALIK Versus CUSTOMS APPELLATE TRIBUNAL, LAHORE and another
Decided Date: Customs Refernece No.23772 of 2022, decided on 20th March, 2024.
Summary: — Ss. 2(s) & 139 — Baggage Rules, 2006, Rr. 3.B(iv) & 7A — SRO No.566(I)/2005 dated 06.06.2005 — SRO No.760(I)/2013 dated 02.09.2013 — Gold/bullion, brought into or taken out of Pakistan — Customs declaration, requirement of — Scope — Customs staff p...
2025 P T D 1795
MANZURUL HAQ Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.20679 of 2023, decided on 30th November, 2023.
Summary: — S. 37A & First Schedule, Part-1, Division-VII, first proviso [as amended/inserted through the Finance Act, 2022] — Disposal of securities — Capital gains accrued — Chargeability to tax — Scope — Vested rights of taxpayer — Petitioner/taxpayer acqui...
2025 P T D 1764
AMIR SAJJAD Versus COMMISSIONER INLAND REVENUE, JHELUM ZONE and others
Decided Date: N/A
2025 P T D 1670
Mian MUHAMMAD AKRAM Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petitions Nos.2420 and 1910 of 2024, decided on 11th April, 2025.
Summary: — Ss. 126-A & 133 [as amended vide Tax Laws (Amendment) Act, 2024] — Constitution of Pakistan, Arts. 199 & 201 — Order passed by Tax Authority, assailing of — Appellate remedy, change in — Scope and effect — Proposals /guidelines — Petitioners challe...
2025 P T D 1614
COMMISSIONER INLAND REVENUE Versus Messrs MULTAN ELECTRIC SUPPLY COMPANY LIMITED
Decided Date: N/A
2025 P T D 1596
PAKISTAN RAILWAY ADVISORY AND CONSULTANCY SERVICES Versus ASSISTANT COMMISSIONER and others
Decided Date: I.T.R. No.54 of 2025, decided on 25th June, 2025.
Summary: — Ss. 133, 134A(2), 134A(11) & 134A(5), second proviso — State-Owned Enterprise (SOE) aggrieved of an order passed by Commissioner-Appeals — Appellate remedies, availing of — Whether an appeal before the Appellate Tribunal, or a Reference before the ...
2025 P T D 1549
Messrs PAK HYGIENIC INDUSTRIES Versus FEDERATION OF PAKISTAN and others
Decided Date: Writ Petition No.75402 of 2023, decided on 29th November, 2023.
Summary: — Ss.38 & 40 — Raid, search warrant, access to and seizure of business records by FBR — Issuance of search warrant — Precondition of pending proceedings — Scope — The challenge in the present Constitutional petition concerned the legality of the raid...
2025 P T D 1509
COMMISSIONER INLAND REVENUE (CANTT. ZONE) REGIONAL TAX OFFICE, RAWALPINDI Versus Messrs D-WATSON, CHAKLALA SCHEME-III, RAWALPINDI and another
Decided Date: Sales Tax Reference No.07 of 2022, decided on 3rd July, 2025.
Summary: — Ss.2(43A), 3(9A), 40(c) & 11 — Failure of registered person to integrate a retail outlet fully or partially with the FBR's Computerized System for real-time reporting, offence of — Provision for recovery of tax shortfalls under S. 11 of the Act, 19...
2025 P T D 1429
Messrs ALI SHER TRADERS Versus COMMISSIONER INLAND REVENUE and others
Decided Date: S.T.R. No. 05 of 2025, decided on 3rd June, 2025.
Summary: — S. 47 — Sales Tax Reference, filing of — Limitation — Scope — Condonation of delay — Sufficient cause / reason, absence of — Effect — Application seeking condonation of delay in filing reference application was filed by Registered Person/Company (A...
2025 P T D 1337
COMMISSIONER INLAND REVENUE, CANTT ZONE, REGIONAL TAX OFFICE, RAWALPINDI Versus LAL FAQEER and another
Decided Date: N/A
2025 P T D 1300
RELIANCE WEAVING MILLS LIMITED Versus FEDERAL BOARD OF REVENUE (FBR) through Chairman and others
Decided Date: Writ Petition No. 15377 of 2024, decided on 15th November, 2024.
Summary: — S. 48 — Constitution of Pakistan, Arts. 10-A & 199 — Reference application already filed by registered person — Notice of recovery, assailing of — Constitutional jurisdiction — Scope — Alternate remedy, availability /availing of — Effect — Case of ...