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 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE audi alteram partem---Scope---Order without notice is void because an act performed in disregard of the provisions of the statute and any further action taken on…

• 2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Where an Act confers jurisdiction, it also impliedly grants the powers of doing all such acts or employing such means as are essentially necessary to its executio…

• 2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE S.127---appeal to Commissioner (appeals)---Duty of appellate forum---Scope---appellate forum is not meant to fill in the legal lacuna in the orders appealed again…

• 2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss. 111 & 174(2)---Unexplained income or sources---Record or evidence of the transaction---Issuance of notice---Scope---Law mandates issuance of separate notices…

• 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.8---Tax credit not allowed---Scope---No condition of direct relationship of input goods to manufacturing of finished goods is…

• 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 7 & 8---Determination of tax liability---Tax credit not allowed---Scope---Keyword used in S. 7 and S. 8(1)(a) of the Sales T…

• 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.7---Determination of tax liability---Scope---Once a registered person established that the goods/services in question on which…

• 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.7, 21 & 73---Determination of tax liability---De-registration, blacklisting and suspension of registration---Certain transact…

• 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 7, 8 & 10---Determination of tax liability---Tax credit not allowed---Refund of input tax---Scope---Appellant was registered…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Where show-cause notice issued by the offic…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Question of jurisdiction in forum is considered to be very important and any order passed by a Court or a forum having no jurisdiction, even if it is…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.21 & 73---De-registration, blacklisting and suspension of registration---Certain transactions not admissible---Scope---Appellant had transacted al…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Power vested in any authority can only be exercised by that authority, in default whereof, the entire action would be without jurisdiction, void ab i…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.33 & 34---Offences and penalties---Default surcharge---Scope---In case of penalty for late filing of returns, the initial onus of proving of mens…

• 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.11---Sales Tax Special Procedures Rules, 2007, Chap. XIII [Rr. 58S & 58T]---Special procedure for payment of extra sales tax on specified electric…

• 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S. 21---Deregistration and blacklisting---Change of address---Tax payer was aggrieved of order passed by tax authorities under S. 21(2) of Sales Tax Act, 19…

• 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S.21(2)---Term 'satisfied'---Scope---When term satisfaction is used for the purpose of judicial determination, it is necessary that nothing more nor less it…

• 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S.21(2)---Term 'committed tax fraud'--- Connotation--- Tax fraud occurs when an individual or business entity willfully and intentionally falsifies informat…

• 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss.10, 8, 21 & 73---Tax credit not allowed---Refund of input tax---De-registration, blacklisting and suspension of registration---Certain tra…

• 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD authorities exercising quasi-judicial powers under a statute are bound to conduct fair adjudication.

• 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss.10, 8 & 21---Tax credit not allowed---Refund of input tax---De-registration, blacklisting and suspension of registration---Scope---Invoice…

• 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Time limitation to initiate proceed…

• 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Section 45B of the Sales Tax act, 1990, empowers the Commissioner (appeals) to make further inquiry for…

• 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Commissioner (appeals) may entertain documents or take evidence for the purpose of inquiry at the appel…

• 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD Customary usage of terms of art 'may' and 'shall' when they appear in a statute is that 'may' involves a choice and 'shall' an order.

• 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeals---Inquiry---Scope---Taking evidence is one of the ingredients of an act of inquiry to find out the real truth of the matte…

• 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Once the transaction is complete…

• 2022 PTD 1319 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  SAMINA YASMIN, PROP; FAISAL ELECTRONICS, WAZIRABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.177---audit---Scope---Commissioner after completion of audit shall issue audit observations and findings and then after issuing audit repor…

• 2022 PTD 1319 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  SAMINA YASMIN, PROP; FAISAL ELECTRONICS, WAZIRABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss.122 & 177---amendment of assessments---audit---Definite information---Non-consideration of taxpayer's explanation---Effect---appellant/ ta…

• 2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---appellant was imposed upon a liability for non-…

• 2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---acts of inadvertence on the part of taxpayer du…

• 2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD Ss.11 & 10---Sales Tax Rules, 2006, R. 34---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Refund of input ta…

• 2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S.10---Refund of input tax---Scope---Input tax paid by a registered person is an inalienable and substantive right which cannot be taken away or withheld…

• 2022 PTD 1435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-III, RTO, FAISALABAD VS KAMAL TEXTILE MILLS, FAISALABAD Ss.10 & 7---Sales Tax Rules, 2006, R.33---Determination of tax liability---Refund of input tax---Extent of payment of refund claim---Scope---Consumpti…

• 2022 PTD 1435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  COMMISSIONER INLAND REVENUE, ZONE-III, RTO, FAISALABAD VS KAMAL TEXTILE MILLS, FAISALABAD Ss.3, 8 & 11---SRO No.490(I)/2004---SRO No.450(I)/2013---Tax credit not allowed---Assessment of tax and recovery of tax not levied or short levied or…

• 2022 PTD 1459 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  MUNIR FAZLA VS The COMMISSIONER INLAND REVENUE, ZONE-III RTO, ISLAMABAD S.129(1)(a) [as amended by Finance Act (VII of 2005)]---Remand of case---Appellate Authority, jurisdiction of---In appeal filed by taxpayer against assessment order Com…

• 2022 PTD 1508 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  MASOOD TEXTILE MILLS LIMITED, FAISALABAD VS The COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S.46---appeal to appellate Tribunal---Stay of proceedings pending appeal---Scope---applicant sought grant of stay against initiation of re-assessme…

• 2022 PTD 1542 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ANWAR TRADERS, GUJRANWALA VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss.3 & 2(12)---Sales tax---Further tax---"Goods"---Scope---Appellant declared supplies made to unregistered person on which sales tax at the rate of 17% was correctly…

• 2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  NAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination of tax liability---Scope---Any agreement between an Association of taxpayers and the revenue departm…

• 2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  NAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.10---Refund of sales tax---Scope---Appellant assailed disallowing of input tax against packing material---Validity---Consumption of packing mater…

• 2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  NAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.4---"Zero rating"---Scope---Sales tax functionaries were not empowered to restrict and fix input tax refund on exports as it is the Federal Gover…

• 2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  NAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S. 10---Refund of input tax---Scope---Rejection of refund on the basis of an agreement made between sales tax department and an Association of taxp…

• 2022 PTD 1722 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  ZIA STEEL RE-ROLLING MILLS, ISLAMABAD VS COMMISSIONER INLAND REVENUE, ENF-IX, LTU, ISLAMABAD S.182---SRO No.550(I)/2012 dated 23-05-2012---SRO No.494(I) / 2013 dated 10-06-2013---Failure to furnish return of income---Scope---Appellant was i…

• 2022 PTD 1839 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE VS The COMMISSIONER INLAND REVENUE, RTO, LAHORE Ss.221, 131, 129, 128 & 127---Rectification of mistakes---Appeal to the Appellate Tribunal---Decision in appeal---O…

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Where the law requires a thing to be done in a particular manner unless the same is done in the prescribed manner it shall be illegal.

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.177 & 122---audit---amendment of assessment---Scope---audit proceeding under S.177, Income Tax Ordinance, 2001, is only a procedure/mode and method to find…

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.177 & 122---audit---amendment of assessment---Procedure---Scope---Selection for audit or even conducting an audit does not mean modification of assessment--…

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.122 & 177---amendment of assessment---audit---'Definite information'---Failure to obtain taxpayer's explanation on issues raised in the audit report---Effec…

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI No tax shall be levied or collected except by authority of law---Tax can only be imposed by a legislative Act and not by an executive order; it thus, embodies…

• 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

  The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.177 & 122---audit---amendment of assessment---Procedure---Scope---'Definite information'---Scope---Deemed assessment, if selected for audit, may be amended…

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