Sindh High Court
2026
THLN 4306
2023 PTD 149
Laws Cited
Income Tax Ordinance, 2001,
Sections
7E

Yousuf Abdullah thr. his authorized representative and another

VS

Federation of Pakistan through its Secretary, Revenue Division, Government of Pakistan, Islamabad and another

Petitioner(s) by: Mr. Rashid Anwer, ASC [Assisted by Mr. Yousuf Khalid Anwer, Adv] Mr. Salman Akram Raja, ASC [Assisted by Mr. M.Shakeel Mughal, Adv] Mr. Faisal Siddiqi, ASC Mr. Abid H. Shaban, ASC Malik Qamar Afzal, ASC Barrister Jahanzeb Awan, ASC Mr. Shahzad Ata Illahi, ASC [Assisted by Mr. Salman Sohail Khan, Adv] Mr. Hyder Ali Khan, ASC Hafiz Muhammad Idrees, ASC Syed Farid Bukhari, ASC Mr. Shehryar Kasuri, ASC Ms. Samia Faiz Durrani, ASC Mr. Muhammad Aleem, ASC Sheikh Muhammad Akram, ASC Mr. Faisal Jaffar, ASC Mr. Saleem Mangrio, ASC Mr. Arshad Hussain Shahzad, ASC Syed Tauqeer Bukhari, ASC Syed Tanseer Bukhari, ASC Dr. Usman Mirza, AOR Mr. Abdul Ghaffar Khan, AOR Mr. Tariq Aziz, AOR Mr. Anis Muhammad Shahzad, AOR Dr. Tariq Masood, AHC Ch. Hashim Azeem, AHC Mr. Ejaz Hussain Rathore, In-Person
Respondent(s) by: Ms. Asma Hamid, ASC [Assisted by M/s. Mustafa Khalid and Faisal Khalid, Advocates] Dr. Shah Nawaz, ASC Hafiz Ahsan Ahmad Khokhar, ASC [Assisted by Aimal Ejaz, Adv] Malik Itaat Hussain Awan, ASC Mr. Ghulam Shoaib Jally, ASC Mr. Saeed Tahir Sulehri, ASC Mrs. Misbah Gulnar Sharif, ASC Barrister Iftikhar Raza Khan, ASC Mr. Osama Shahid, ASC Mr. Atif Rahim Burki, ASC Ms. Shazia Bilal, ASC Mr. Amjad Hussain Malik, ASC Mr. Irfan Mir Halipota, ASC Mr. Manzoor Hussain, ASC Mr. Ibrar Ahmed, ASC Dr. Raana Khan, AOR Mr. Jawaid Masood Tahir Bhatti, AOR Ms. Samina Mumtaz, AHC Mr. Badshah Wazir, Member Legal FBR Mr. Qaiser Mehmood Sra, Legal Advisor Mr. Yousaf Khan, S.O. Legal
Present: JUSTICE AMIN-UD-DIN KHAN, CHIEF JUSTICE JUSTICE ALI BAQAR NAJAFI
ORDER

The insertion of Section 7E in theIncome Tax Ordinance, 2001, through the Finance Act, 2022, wasassailed before all the provincial High Courts, including the Islamabad High Court, on constitutional grounds. The Peshawar High Court and the High Court of Balochistan declared the impugned provision to be ultra vires the Constitution and struck it down. The Islamabad High Court, while not invalidating the provision in its entirety, read it down and declared subsection (2) thereof to be ultra vires the Constitution. Against the judgment of the Single Judge of the Islamabad High Court, I.C.As were pending before the division bench of the Islamabad High Court and two writ petitions were also pending, which were requisitioned vide order dated 06.04.2026 in the light of Article 175E(5) of the Constitution and same were transferred to this Court. A learned Single Judge of the Lahore High Court allowed the writ petitions; however, the said judgment was reversed in intra-court appeals by a Divisio...

2026 THLN 4306
Sindh High Court
(2023 PTD 149)

PRESENT:
JUSTICE AMIN-UD-DIN KHAN, CHIEF JUSTICE JUSTICE ALI BAQAR NAJAFI

Yousuf Abdullah thr. his authorized representative and another
VS
Federation of Pakistan through its Secretary, Revenue Division, Government of Pakistan, Islamabad and another

Petitioner(s) by: Mr. Rashid Anwer, ASC [Assisted by Mr. Yousuf Khalid Anwer, Adv] Mr. Salman Akram Raja, ASC [Assisted by Mr. M.Shakeel Mughal, Adv] Mr. Faisal Siddiqi, ASC Mr. Abid H. Shaban, ASC Malik Qamar Afzal, ASC Barrister Jahanzeb Awan, ASC Mr. Shahzad Ata Illahi, ASC [Assisted by Mr. Salman Sohail Khan, Adv] Mr. Hyder Ali Khan, ASC Hafiz Muhammad Idrees, ASC Syed Farid Bukhari, ASC Mr. Shehryar Kasuri, ASC Ms. Samia Faiz Durrani, ASC Mr. Muhammad Aleem, ASC Sheikh Muhammad Akram, ASC Mr. Faisal Jaffar, ASC Mr. Saleem Mangrio, ASC Mr. Arshad Hussain Shahzad, ASC Syed Tauqeer Bukhari, ASC Syed Tanseer Bukhari, ASC Dr. Usman Mirza, AOR Mr. Abdul Ghaffar Khan, AOR Mr. Tariq Aziz, AOR Mr. Anis Muhammad Shahzad, AOR Dr. Tariq Masood, AHC Ch. Hashim Azeem, AHC Mr. Ejaz Hussain Rathore, In-Person.

Respondent(s) by: Ms. Asma Hamid, ASC [Assisted by M/s. Mustafa Khalid and Faisal Khalid, Advocates] Dr. Shah Nawaz, ASC Hafiz Ahsan Ahmad Khokhar, ASC [Assisted by Aimal Ejaz, Adv] Malik Itaat Hussain Awan, ASC Mr. Ghulam Shoaib Jally, ASC Mr. Saeed Tahir Sulehri, ASC Mrs. Misbah Gulnar Sharif, ASC Barrister Iftikhar Raza Khan, ASC Mr. Osama Shahid, ASC Mr. Atif Rahim Burki, ASC Ms. Shazia Bilal, ASC Mr. Amjad Hussain Malik, ASC Mr. Irfan Mir Halipota, ASC Mr. Manzoor Hussain, ASC Mr. Ibrar Ahmed, ASC Dr. Raana Khan, AOR Mr. Jawaid Masood Tahir Bhatti, AOR Ms. Samina Mumtaz, AHC Mr. Badshah Wazir, Member Legal FBR Mr. Qaiser Mehmood Sra, Legal Advisor Mr. Yousaf Khan, S.O. Legal.

Law: Income Tax Ordinance, 2001,
Sections: 7E

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2023 PTD 149