HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S — 2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

Case information

Citation: 2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL
Year: 2026
Reporter: PTD
Parties: HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 5

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

HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. VS COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S.5(1)---Circular dated 25.05.2021 issued by the Federal Board of Revenue---Prospective effect Workers Welfare Fund (WWF), collection of---Adjustment of WWF against tax liability---Contention of the Appellant was that the WWF liability was adjusted against relevant income tax refund regarding financial year 2017---Plea of the Department, citing a Circular dated 25.05.2021 issued by the Federal Board of Revenue (FBR), was that the adjustment of WWF against tax liabilities was restricted and the Appellant was unable to benefit from said Circular (dated 25.05.2021)---Validity---There is no dispute regarding the legal principle that in financial matters, all introduced rules, notifications, and circulars are applied prospectively---Effect of the Circular dated 25.05.2021 is also prospective---Appellate Tribunal Sindh Revenue Board set-aside the Original Order---Appeal was allowed.

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