PAKISTAN INTERNATIONAL AIRLINES CORPORATION vs COMMISSIONER INLAND REVENUE S — 2026 PTD 648 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2026 PTD 648 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2026
Reporter: PTD
Parties: PAKISTAN INTERNATIONAL AIRLINES CORPORATION vs COMMISSIONER INLAND REVENUE S
Subject matter: Tax & Customs
Provisions referred to: S. 38---I; S. 134-A---S; S. 2; S. 38; S. 134A; Income Tax Ordinance (XLIX of 2001); Federal Excise Act; 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

PAKISTAN INTERNATIONAL AIRLINES CORPORATION VS COMMISSIONER INLAND REVENUE S.38---Income Tax Ordinance (XLIX of 2001), S. 134-A---State-Owned Enterprises (Governance and Operations) Act (VII of 2023), S.2(o)---Adverse orders passed against State-Owned Enterprises---Remedy---Pakistan International Airline Corporation (PIAC) is aState Owned Enterprise (SOE) in terms of State Owned Enterprise (Governance and Operations) Act, 2023, and pursuant to S. 38 of Federal Excise Act, 2005 read with S. 134A of Income Tax Ordinance, 2001, a mechanism has been provided for SOE to approach Federal Board Revenue (FBR) in respect of adverse orders passed by the Inland Revenue Department ; it is mandatory for SOE to go for Alternate Dispute Resolution (ADR) , whereas the limit of Rs. 50 Million is not applicable ; which is applicable in the matter of Applicant (PIAC) being a SOE ; and matter may be referred to Dispute Resolution Committee (Committee)---High Court referred to the matter to FBR to form a Committee for final decision---Special Federal Excise Reference Application was disposed of accordingly.

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