PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss — 2026 PTD 696 ISLAMABAD

Case information

Citation: 2026 PTD 696 ISLAMABAD
Court: Islamabad High Court
Year: 2026
Reporter: PTD
Parties: PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 11; Sales Tax Act

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 ACCUMULATORS (PVT.) LTD. VS PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss. 2(37) & 11---Tax fraud---Attempt---Principle---No case of an attempt of offence can be made out in circumstances where as a consequence of assessment proceedings undertaken pursuant to S. 11 of Sales Tax Act, 1990, the adjudicatory authorities come to the conclusion that no case of understatement / underpayment of tax liability or overstatement of entitlement to tax credit / tax refund is made out against a taxpayer.

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