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SHER MUHAMMAD MUGHARI vs The FEDERATION OF PAKISTAN through Secretary Finance Islamabad S — 2026 PLD 155 FEDERAL-CONSTITUTIONAL-COURT

Case information

Citation
2026 PLD 155 FEDERAL-CONSTITUTIONAL-COURT
Year
2026
Reporter
PLD
Parties
SHER MUHAMMAD MUGHARI vs The FEDERATION OF PAKISTAN through Secretary Finance Islamabad S
Subject matter
Tax & Customs
Provisions referred to
S. 7E---T; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SHER MUHAMMAD MUGHARI VS The FEDERATION OF PAKISTAN through Secretary Finance Islamabad S.7E---Tax on deemed income from capital assets---Section 7E of the Income Tax Ordinance, 2001, vires of---Held: Section 7E of the Income Tax Ordinance, 2001, was ultra vires the Constitution, and was accordingly struck down, being void ab initio---Consequently, all actions, proceedings, and notices initiated or taken by the FBR/C.I.R under Section 7E were declared to be without lawful authority and were set aside.

Other judgments reported in 2026 PLD

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