Pakistani case law library
Pak Law GPT gives lawyers, students and litigants access to reported Pakistani judgments in Urdu and English. Every judgment below is published from our case-law database with its original reported text, so you can read the citation and the judgment content directly.
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Reported judgments28,856 records
2022 PLD 68 ISLAMABAD
KHURRAM MANZOOR VS SURIYA BEGUM S. 35-a---Costs of Litigation act (XVII of 2017), Preamble---adjournment costs---Scope---Provisions of the Costs of Litigation act, 2017, are mandatory in nature and the Courts are under an obligation to give…
2022 PLD 68 ISLAMABAD
KHURRAM MANZOOR VS SURIYA BEGUM O. III, Rr. 1 & 2---appearance, may be in person, by recognized agent or by pleader---Recognized agents---appearance of clerk in Court---Scope---Either a party itself or a duly authorized attorney or pleader…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S.12---Constitution of Pakistan, Art.24---Expression 'compensation'---Determining factors---Power to compulsorily acquire property is subject to duty to 'compensate' affected owner---Compensation…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY art. 24---Property right---Scope---Power of eminent domain is inherent attribute of sovereignty of a State, which derives such power because of its dominion over land within its jurisdiction---Pr…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S. 27---Constitution of Pakistan, Art. 24---Compensation---Determination of market value---Main criteria for determination of market value is the price which a willing buyer would pay to a willin…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S. 25---acquiring of property---Scope---acquisition of property under Capital Development authority Ordinance, 1960, is public purpose as it is to establish and develop capital of country.
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S.5---Land Acquisition Act (I of 1894), S. 4---Constitution of Pakistan, Art. 24---Acquisition of land---Scope---Acquisition for establishing housing societies by Federal Government Employees Hou…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S. 4---Constitution of Pakistan, Art. 24---Compulsory acquisitions---Pre-conditions---State is empowered to compulsorily acquire or to take possession of private property subject to fulfilling tw…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S. 4---Constitution of Pakistan, Art. 24---Expressions 'public purpose', 'public use' and 'public interest' are used interchangeably.
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY Ss.5 & 14(1)---Capital Development Authority Ordinance (XXIII of 1960), Ss. 25 & 27---Land Acquisition Act (I of 1894), S. 4---Constitution of Pakistan, Arts. 9, 23, 24 & 199---Constitutional pet…
2022 PLD 75 ISLAMABAD
NOMAN AHMED VS CAPITAL DEVELOPMENT AUTHORITY S. 4---Constitution of Pakistan, Art. 24---Eminent domain---Good governance---Nature of power of eminent domain and its disruptive consequences make it a duty of State to inform each individual o…
2022 PLD 120 ISLAMABAD
ABDUL FAROOQ VS Mst. MARYAM FAROOQ S. 491---Constitution of Pakistan, Art. 199(1)(b)(i)---Guardians and Wards Act (VIII of 1890), S.25---Constitutional petition---Writ of habeas corpus---Custody of minor---Tender Years, doctrine of---Applic…
2022 PLD 120 ISLAMABAD
ABDUL FAROOQ VS Mst. MARYAM FAROOQ S. 491---Constitution of Pakistan, Arts. 9 & 199(1)(b)(i)---Constitutional petition---Habeas corpus, writ of---Custody of child---Scope---Jurisdiction of a Court adjudicating a habeas corpus petition in re…
2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
FAIZAN AND BROTHERS VS ASSISTANT COMMISSIONER, SRB, HYDERABAD Ss.24 & 24B---Registration---Compulsory registration---Scope---Section 24 of the Sindh Sales Tax on Services Act, 2011 provides that registration shall be required for all person…
2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
FAIZAN AND BROTHERS VS ASSISTANT COMMISSIONER, SRB, HYDERABAD S.24B---Compulsory registration---Scope---Appellant, being a distributer of goods, was compulsorily registered under S. 24B of Sindh Sales Tax on Services Act, 2011---Validity---…
2022 PTD 97 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYER UNIT (LTU), LAHORE VS PEPSI COLA INTERNATIONAL (PVT.) LTD. S.122(5a)---Reassessment---Principle---Limitation---Taxpayer was aggrieved of reassessment made by assessing Officer beyond time…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA Ss.18 & 20---Income from business---Deductions in computing income chargeable under the head "income from business"---Scope---Liability as to tax on income from business must…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA S.111---Unexplained income or assets---Scope---Appellant assailed order passed by department as well as Commissioner (Appeals) whereby the amount of gross sales was held to b…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA Ss.18 & 20---Income from business---Deductions in computing income chargeable under the head "income from business"---Scope---Gross sales of a person cannot be treated as tot…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA art.13---Protection against double punishment and self-incrimination---Scope---Issuance of a notice regarding the same taxed amounts tantamount to double jeopardy which canno…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA S.111---Unexplained income or assets---Scope---Scope of S.111(1)(d) of the Income Tax Ordinance, 2001, is very definite for the persons allegedly concealing income or furnish…
2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA Undisclosed income---Scope---Term "undisclosed income" means any income which was chargeable to tax but was not so-charged.
2022 PTD 207 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MUKHTAR-UL-HAQ POWER LOOMS, TOBA TEK SINGH VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO., FAISALABAD Ss.3 & 11---Sales tax---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Sales tax levied on…
2022 PTD 325 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
KARACHI PORT TRUST KARACHI VS COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S.221---Rectification of mistake---Scope---Scope of rectification is limited to the extent of rectification of an "error" or a "mistake" apparent from record-…
2022 PTD 325 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
KARACHI PORT TRUST KARACHI VS COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S.221---Rectification of mistake---Review jurisdiction---Scope---Resolution of once decided issue tantamounts to "review", which is not allowed to the Tribuna…
2022 PTD 325 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
KARACHI PORT TRUST KARACHI VS COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S.221---Rectification of mistake---Pendency of Reference before High Court against the same order---Effect---Appellant sought rectification of order passed by…
2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.7 & 73---Determination of tax liability---Certain transactions not admissible---Scope---Registered person can claim 'input tax…
2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.3 & 11---Sales Tax Special Procedure Rules, 2007, Rr. 58S & 58T---Sales tax---Assessment of tax and recovery of tax not levied…
2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.33 & 34---Offences and penalties---Default surcharge---Establishment of mens rea---Scope---Initial onus of proving mens rea in…
2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE S.45-B---appeal---Remand---Scope---Bare reading of S. 45B(3) of Sales Tax act, 1990, establishes that the Commissioner Inland Revenue (appeals) in exercise of…
2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE What cannot be achieved directly cannot be achieved indirectly.
2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE Expressum facit cessare tacitum---Meaning---What is expressed makes what is implied to cease.
2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE Ss.11 & 8---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Tax credit not allowed---Retrospective application of C…
2022 PTD 420 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MANZOOR AHMAD VS COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S. 122---amendment of assessments---Failure to confront specific provision of law in notice---Scope---It is a right of the taxpayer to know as to under what provision of…
2022 PTD 420 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MANZOOR AHMAD VS COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S.122---amendment of assessments---Failure to confront specific provision of law in notice---Scope---Taxpayer assailed order passed by assessing officer whereby he had a…
2022 PTD 420 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MANZOOR AHMAD VS COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S.122---amendment of assessments---Failure to confront specific provision of law in notice---Scope---Without specifically confronting the specific provision of law and w…
2022 PTD 447 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ENVICRETE LIMITED, KARACHI VS The COMMISSIONER INLAND REVENUE, (WHT) ZONE, RTO-I, KARACHI S.11---Sales Tax Special Procedure (Withholding) Rules, 2007, R.2---SRO No.897(I)/2013, dated, 4-10-2013---Assessment of tax and recovery of tax nor l…
2022 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PRIME AGENCIES VS The COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI Ss. 122, 111, 2(28a) & 177---amendment of assessment---Unexplained income and assets---Imputable income---audit---"Definite information" non-availability of---…
2022 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PRIME AGENCIES VS The COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI S.122---amendment of assessment---"Definite information"---Scope---availability of 'definite information' as envisaged in subsection (5) read with subsection (…
2022 PTD 547 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE VS COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE Ss.161 & 205---Income Tax Ordinance (XXXI of 1979) [since repealed], Ss.50 & 156---Failure to pay tax collected or deducted---Deductio…
2022 PTD 547 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE VS COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE S.205---Default surcharge---Scope---Each and every case has to be decided on its own merits as to whether the evasion of payment of ta…
2022 PTD 547 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE VS COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE Ss.161 & 205---Income Tax Ordinance (XXXI of 1979) [since repealed], Ss.50 & 156---Failure to pay tax collected or deducted---Deductio…
2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI S.113---Minimum tax on the income of certain persons---Scope---Clause (a) of subsection (2) of S.113, Income Tax Ordinance, 2001, provides that t…
2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI S.113---Minimum tax on the income of certain persons---Scope---Appellant/taxpayer adjusted tax under Cl. (c) of subsection (2) of S.113 of Income…
2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Principles Court can evolve for the interpretation of statues, detailed.
2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Taxing statue---Scope---Courts are merely supposed to interpret the law as it is and have no authority to add, delete or subtract any word in or…
2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Principles emerged from case-law on the subject, recorded elaborately.
2022 PTD 645 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Syed HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S.111---Unexplained income or assets---Separate notice, non-issuance of---Effect---Department observed that the appellant had…
2022 PTD 653 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Syed HASSAN MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S.111---Unexplained income or assets---Separate notice, non-issuance of---Effect---Show cause notice under S. 122(9) read with…
2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss.122, 177, 111 & 174(2)---amendment of assessment---audit---Unexplained income or assets---Record or evidence of transaction---Scope---Case of taxpayer was sele…
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