{"draw":0,"recordsTotal":3598,"recordsFiltered":3598,"data":[["Federal Constitutional Court of Pakistan","2026","Yousuf Abdullah thr. his authorized\r\nrepresentative and another  <br><B>VS<\/B><br>  \r\nFederation of Pakistan through its\r\nSecretary, Revenue Division,\r\nGovernment of Pakistan, Islamabad\r\nand another","Income Tax Ordinance, 2001, 7E","7E ON PROPERTIES","<p style=\"text-align: justify;\"><p>Having heard the learned counsel for the parties at considerable length and upon due deliberation, we are persuaded to hold that Section 7E of the Income Tax Ordinance, 2001, is ultra vires the Constitution, and is accordingly struck down, being void ab initio. For<a href='viewreport?id=3712'> Read More...<\/a><\/p>","<br><b>2026 FCC 02<\/b>","<a href=\"viewreport?id=3712\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Balochistan High Court","2024","MESSRS NOOR UL HAQ THROUGH ABDUL SAMAD <br><B>VS<\/B><br>THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY BALOCHISTAN AN 2 OTHERS\r\n","Balochistan Revenue Authority Act (VII of 2015)\r\nSs.14 & 53\r\n Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr.1(4) & 3\r\n","Project Director - recovery proceedings for tax not withheld","<p style=\"text-align: justify;\"><p>Balochistan Revenue Authority Act (VII of 2015)---Ss.14 &amp; 53---Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr.1(4) &amp; 3---Taxing statute---Applicability---Sale tax, recovery of---Scope---Petitioner company was aggrieved of notice issued<a href='viewreport?id=1879'> Read More...<\/a><\/p>","<br><b>2024 PTD 342<\/b>","<a href=\"viewreport?id=1879\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Balochistan High Court","2024","MESSRS NOOR UL HAQ THROUGH ABDUL SAMAD <br><B>VS<\/B><br>THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY BALOCHISTAN AN 2 OTHERS\r\n","Balochistan Revenue Authority Act, 2015 14,14(1),14(3),53","Interpretation of statutes","<p style=\"text-align: justify;\"><p>Interpretation of statutes----Retrospective effect---Scope---Statute, which is procedural in nature, can operate retrospectively unless it affects an existing right on the date of promulgation or causes injustice or prejudice to a substantive right---If such statute<a href='viewreport?id=1880'> Read More...<\/a><\/p>","<br><b>2024 PTD 342<\/b>","<a href=\"viewreport?id=1880\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Sindh High Court","2024","MESSRS YUNUS TEXTILE MILLS LIMITED THROUGH AUTHORIZE OFFICER AND OTHERS\r\n <br><B>VS<\/B><br>FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND OTHERS\r\n","Sales Tax Rules, 2006\r\n\r\n S.36","Notice for Aduit of refunds laid","<p style=\"text-align: justify;\"><p>Sales Tax Rules, 2006---R. 36---SRO 555(I)\/2006, dated 05.06.2006---Post-sanction audit of refund claims---Notice, issuance of---Scope---Deputy Commissioner or Commissioner Inland Revenue, Powers of---Scope---Petitioners (companies\/registered taxpayers) invoked<a href='viewreport?id=1881'> Read More...<\/a><\/p>","<br><b>2024 PTD 370<\/b>","<a href=\"viewreport?id=1881\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Customs Appellate Tribunal","2024","MESSRS IBKB (PRIVATE) LIMITED THROUGH DIRECTOR AND ANOTHER <br><B>VS<\/B><br>THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION CUSTOMS","Customs Act (IV of 1969)\r\nSs.14,43,32,32(1),32(2),32(5),79,79(1),80,136(1),136(14),156(1),161,168,168(1),171,181,185A186\r\n Constitution of Pakistan, 1973 \r\nSs. 4,10A,18,24,25\r\n","Classification of imported goods","<p style=\"text-align: justify;\"><p>Ss.32, 168 &amp; 171---Notification No.486910\/2007 dated 09-06-2007--Mis-declaration---Classification of imported goods---Seizure of consignments---Agency, powers of---Contravention---Customs Laboratory Test, non-conducting of---Effect---Goods Declaration by the<a href='viewreport?id=1882'> Read More...<\/a><\/p>","<br><b>2024 PTD 393<\/b>","<a href=\"viewreport?id=1882\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],[" CUSTOMS APPELLATE TRIBUNAL","2024","MUHAMMAD MUDASIR AND ANOTHER\r\n <br><B>VS<\/B><br>COLLECTOR OF CUSTOMS (ADJUDICATION) QUETTA AND ANOTHER\r\n","Customs Act (IV of 1969)\r\nSs.14,43,32,32(1),32(2),32(5),79,79(1),80,136(1),136(14),156(1),161,168,168(1),171,181,185A186\r\n\r\n Constitution of Pakistan, 1973 \r\nSs. 4,10A,18,24,25","smugglers ","<p style=\"text-align: justify;\"><p>Ss. 2(s), 16, 156(1), Cls. (8) &amp; (9), 157(1) &amp; 157 (2)--Imports and Exports Control Act (XXXIX of 1950), S. 3(1)--SRO 566(I)\/2005 dated 06-06-2005--Smuggling, charge of--Report of physical examination of the goods, non-submitting of--Allegation was that on<a href='viewreport?id=1883'> Read More...<\/a><\/p>","<br><b>2024 PTD 503<\/b>","<a href=\"viewreport?id=1883\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Supreme Court of Pakistan","2024","COMMISSIONER INLAND REVENUE, LAHORE\r\n <br><B>VS<\/B><br>Messrs MILLAT TRACTORS LIMITED, LAHORE and others","Income Tax Ordinance, 2001 111,122","Unexplained income or assets","<p style=\"text-align: justify;\"><p>----Ss. 111 &amp; 122 (as it existed prior to amendment by the Finance Act, 2020)---Unexplained income or assets---Amendment of an assessment---Notices issued under Sections 111 &amp; 122(9) of the Income Tax Ordinance, 2001 (\"Ordinance\")---Whether a separate notice<a href='viewreport?id=1884'> Read More...<\/a><\/p>","<br><b>2024 PTD 483<\/b><br>2024 SCMR 700","<a href=\"viewreport?id=1884\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Supreme Court of Pakistan","2024","COMMISSIONER INLAND REVENUE, LAHORE\r\n <br><B>VS<\/B><br>Messrs MILLAT TRACTORS LIMITED, LAHORE and others","Income Tax Ordinance, 2001 111,122","Proceedings under Section 111(1)","<p style=\"text-align: justify;\"><p>Before an assessment can be amended under Section 122 on the basis of Section 111, the proceedings under Section 111(1) are to be initiated, the taxpayer is to be confronted with the information and the grounds applicable under Section 111(1) through a separate<a href='viewreport?id=1885'> Read More...<\/a><\/p>","<br><b>2024 PTD 483<\/b><br>2024 SCMR 700","<a href=\"viewreport?id=1885\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Supreme Court of Pakistan","2024","COMMISSIONER INLAND REVENUE, LAHORE\r\n <br><B>VS<\/B><br>Messrs MILLAT TRACTORS LIMITED, LAHORE and others","Income Tax Ordinance, 2001 111,122","Notice and proceedings under Section 111","<p style=\"text-align: justify;\"><p>----Ss. 111, Explanation &amp; 122---Explanation introduced in Section 111 of the Income Tax Ordinance, 2001 ('Ordinance') pursuant to the Finance Act, 2021---Effect---On a plain reading of the said Explanation, it appears that it is couched in clarificatory and<a href='viewreport?id=1886'> Read More...<\/a><\/p>","<br><b>2024 PTD 483<\/b><br>2024 SCMR 700","<a href=\"viewreport?id=1886\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"],["Supreme Court of Pakistan","2024","COMMISSIONER INLAND REVENUE, LAHORE\r\n <br><B>VS<\/B><br>Messrs MILLAT TRACTORS LIMITED, LAHORE and others","Income Tax Ordinance, 2001 111,122","Explanation to an enactment","<p style=\"text-align: justify;\"><p>----Explanation to an enactment---Rationale and scope---Purpose of an Explanation is ordinarily to explain some concept or expression or phrase occurring in the main provision---It is not uncommon for the legislature to accord either an extended or restricted<a href='viewreport?id=1887'> Read More...<\/a><\/p>","<br><b>2024 PTD 483<\/b><br>2024 SCMR 700","<a href=\"viewreport?id=1887\"><button class=\"btn btn-primary\" style=\"width: 100%;\">View<\/button><\/a>"]]}