Taxhelpline

Case Laws on following Topics:


Smuggling/ goods


Raid and search by Customs authorities


Quashing of F.I.R./ Raid and search


Right of individuals


Best judgment assessment


Amendment of assessment/ Alternate remedy, availability of


Prohibition and restriction on import of certain goods


Adjustable input tax


Assessment of tax and recovery of tax not levied or short levied


Mis-declaration


Selection of audit of taxpayer


Power of the Federal Board and Commissioner IR to call for record


Quo Warranto


Unexplained income and assets


Unexplained income or assets


Unexplained income or assets


Power of adjudication/ Exercise of power


Power of adjudication/ Exercise of power


Tort


Power of adjudication/ Exercise of power


Exemption


Audit, selection for/ Opportunity before selection


Posting of Officers of Inland Revenue at manufacturing premises


Protection against double punishment


Declared value, acceptance of


Tax fraud/ Failure to apply for registration


Reference to High Court


Seizure of things liable to confiscation/ Option to pay fine


Confiscation of smuggled vehicle/ Option to pay fine


Value of imported and exported goods


Tax credit not allowed/ Determination of sales tax liability


Fine and penalty/ remit


Chassis plate of the vehicle was cut and welded


Appeal to the Appellate Tribunal/ Limitation


Joint and several liabilities of registered persons


Money Bill


Smuggling/ Seizure of goods/ Option to declare the goods


Jurisdiction of High Court/ Factual controversy


Tax Credit not allowed/ Adjustment of input tax


Minimum tax on income of certain persons


Rectification of mistake


Double taxation


Appeal/ Limitation


ADRC


Show-cause notice


Mis-declaration/ Checking of goods declaration by customs


Assessment of tax and recovery


Constitutional responsibility existed upon High Court to take notice


Seizure of things liable to confiscation/ Burden of proof


Refunds of amount deposited


Recovery of dues/ Blocking of consignment


Locally manufactured goods


Section 71 of the Sales Tax Act, 1990 override all other provisions of the Sales Tax Act


Further tax/ Special procedure/ Supplies to un-registered persons


Power to search and arrest without warrant


Power to issue search warrant


Seizure of things liable to confiscation


Classification of goods/ Pakistan Customs Tariff Heading/ Public notice


Valuation/ Imported and Exported Goods


Territorial jurisdiction


Advance Income Tax and Sales Tax


Forged documents


Packing Material/ Essential/ Non-Essential Packing


Prevention of smuggling/ Power to issue search warrant


Levy of Income Tax; autonomous body


Employee & Commission Agent


Audit, selection


Cancellation of bail


Capital Value Tax


Cancellation of bail


Payment of Sales Tax Liability/ Default Surcharge


Protection against double punishment


Assessment of tax and recovery


Commencement of the Finance Act


Jurisdiction of Income Tax Authorities


Cash withdrawal


Departmental Practice


Tax Liability u/s 113


STAY


Defect in accounts


Disallowance expenditure


Proper investigation and enquiry.


Last fact finding forum


Decision without reason


coram- non-judice


Original action illegal, all subsequent action illegal.


Tax dept. cannot dictate taxpayers


Improve the case


Question of law


Tax Accounting


Agriculture Income


Tax deduction and collection Expenses; commission


Members club (social club)/ Tax payable


Declared value of goods/ Re-assessment


Clearance of goods


Clearance of goods


Seizure of goods liable to confiscation


Proviso


Value of supply


Notification, Vires of/ Increase in tax



Case Laws

Case Law
  1. 2021 PTD 1329 | Sindh High Court | Smuggling/ goods | Customs Act, 1969 | Ss. 162 & 163

  2. 2021 PTD 1329 | Sindh High Court | Raid and search by Customs authorities | Customs Act, 1969 | Ss. 162 & 163

  3. 2021 PTD 1329 | Sindh High Court | Quashing of F.I.R./ Raid and search | Customs Act 1969 | Ss.2(s), 10, 156 (1) (8) (89), 162 & 163. Prevention of Smuggling Act 1977, Ss. 8, 9 & 10. Constitution of Pakistan, Arts. 10-A & 199

  4. 2021 PTD 1321 | Lahore High Court | Right of individuals | Constitution of Pakistan | Art. 4

  5. 2021 PTD 1321 | Lahore High Court | Best judgment assessment | Income Tax Ordinance of 2001 | Ss. 120, 121 & 122

  6. 2021 PTD 1321 | Lahore High Court | Amendment of assessment/ Alternate remedy, availability of | Income Tax Ordinance of 2001 | S. 122

  7. 2021 PTD 1273 | Peshawar High Court | Prohibition and restriction on import of certain goods | Customs Act of 1969 | Ss. 16, 17 & 194

  8. 2021 PTD 1270 | Lahore High Court | Adjustable input tax | Sales Tax Act of 1990 | S. 8B

  9. 2021 PTD 1266 | Appellate Tribunal Inland Revenue | Assessment of tax and recovery of tax not levied or short levied | Sales Tax Act, 1990 | Ss. 11 & 3(1A). SRO No. 1125(I)/2011, dated: 31-12-2011 SRO No. 648(I)/2013

  10. 2021 PTD 1259 | Customs Appellate Tribunal | Mis-declaration | Customs Act, 1969 | S.32. SRO No. 1274(I)/2006, dated, 29-12-2006

  11. 2021 PTD 1253 | Lahore High Court | Selection of audit of taxpayer | Sales Tax Act of 1990 | Ss. 72B & 25

  12. 2021 PTD 1249 | Appellate Tribunal Inland Revenue | Power of the Federal Board and Commissioner IR to call for record | Sales Tax Act of 1990 | S. 45A

  13. 2021 PTD 1245 | Sindh High Court | Quo Warranto | Sales Tax Act of 1990 | Ss. 37 & 30A. Constitution of Pakistan, Art. 199

  14. 2021 PTD 1245 | Sindh High Court | Unexplained income and assets | Sales Tax Act of 1990 | Ss. 37 & 30A. Constitution of Pakistan, Art. 199

  15. 2021 PTD 1223 | Inland Revenue Appellate Tribunal | Unexplained income or assets | Income Tax Ordinance (XLIX OF 2001) | Ss. 111 & 39. Income Tax Ordinance (XXXI of 1979), Ss.13 & 30

  16. 2021 PTD 1223 | Inland Revenue Appellate Tribunal | Unexplained income or assets | Income Tax Ordinance of 2001 | Ss. 111 & 122

  17. 2021 PTD 1162 | Customs Appellate Tribunal | Power of adjudication/ Exercise of power | Customs Act (IV of 1969) | Ss. 80(2)(3) & 83

  18. 2021 PTD 1162 | Customs Appellate Tribunal | Power of adjudication/ Exercise of power | Customs Act (IV of 1969) | Ss.32 (2) (3), 79, 80, 83, 179 & 193. Customs Rules, 2001, Rr. 433 438 & 442. Constitution of Pakistan, Arts.4, 18 & 25. Notification No. SRO 371(I)/2002 dated 15-6-2002, Serial No.3 (ii)

  19. 2021 PTD 1162 | Customs Appellate Tribunal | Tort | Interpretation of statute |

  20. 2021 PTD 1162 | Customs Appellate Tribunal | Power of adjudication/ Exercise of power | Customs Act of 1969 | Ss. 179(3) & 194-B

  21. 2021 PTD 1136 | Lahore High Court | Exemption | Income Tax Ordinance 2001 | Ss. 159, 235 & Second Sched. Part-IV, Cl.66

  22. 2021 PTD 1088 | Islamabad High Court | Audit, selection for/ Opportunity before selection | Income Tax Ordinance of 2001 | Ss.120 & 177

  23. 2021 PTD 1082 | Sindh High Court | Posting of Officers of Inland Revenue at manufacturing premises | Sales Tax Act of 1990 | S.40B. Finance Act 2018, S.6(11). General Clauses Act (X of 1897), S.6

  24. 2021 PTD 1078 | Balochistan High Court | Protection against double punishment | Customs Act 1969 | Ss. 85, 89, 156 & 157. Criminal Procedure Code 1898, Ss. 561-A & 403. Constitution of Pakistan, Art.13

  25. 2021 PTD 1062 | Customs Appellate Tribunal | Declared value, acceptance of | Customs Act 1969 | Ss. 80 & 81(5). General Clauses Act 1897, S.24A

  26. 2021 PTD 1047 | Islamabad High Court | Tax fraud/ Failure to apply for registration | Sales Tax Act 1990 | Ss. 2(37), 33(13), 33(7), 11 & 74A

  27. 2021 PTD 1042 | Sindh High Court | Reference to High Court | Customs Act 1969 | S. 196. Exercise of Jurisdiction under S. 196

  28. 2021 PTD 1035 | Balochistan High Court | Seizure of things liable to confiscation/ Option to pay fine | Customs Act 1969 | Ss.168 & 18. SRO No. 499(I)/2009 dated 13-06-2009

  29. 2021 PTD 1026 | Sindh High Court | Confiscation of smuggled vehicle/ Option to pay fine | Customs Act (IV of 1969) | Ss.181, 168 & 196. SRO No. 499(I)/2009 dated 13.06.2009

  30. 2021 PTD 1020 | Customs Appellate Tribunal | Value of imported and exported goods | Customs Act 1969 | Ss. 25, 25A & 26

  31. 2021 PTD 1007 | Sindh High Court | Tax credit not allowed/ Determination of sales tax liability | Sales Tax Act (VII of 1990) | Ss. 8, 7, 4 & 3. SRO 450(I)/2013 dated 27.05.2013

  32. 2021 PTD 993 | Balochistan High Court | Fine and penalty/ remit | Customs Act (IV of 1969) | Ss.196 & 168. Customs Baggage Rules, 2016, R.17. SRO No. 574(I)/2005, dated: 06-06-2005. SRO No. 499(I)/2009, dated 13-06-2009. SRO No. 886(I)/2012, dated: 18-07-2012

  33. 2021 PTD 991 | Islamabad High Court | Chassis plate of the vehicle was cut and welded | Customs Act 1969 | Ss. 2(s) & 17. SRO 568(I)/2008, dated 11-06-2008

  34. 2021 PTD 986 | Punjab Revenue Appellate Tribunal | Appeal to the Appellate Tribunal/ Limitation | Punjab Sales Tax on Services Act 2012 | Ss. 14 & 19

  35. 2021 PTD 986 | Punjab Revenue Appellate Tribunal | Joint and several liabilities of registered persons | Punjab Sales Tax on Services Act 2012 | Ss. 14 & 19

  36. 2021 PTD 971 | Sindh High Court | Money Bill | Income Tax Ordinance 2001 | S. 5A. Constitution of Pakistan, Art. 73. Companies Act 2017, Ss. 240 & 243

  37. 2021 PTD 962 | Peshawar High Court | Smuggling/ Seizure of goods/ Option to declare the goods | Customs Act (IV of 1969) | Ss.2(s) 168 & 196. Foreign Exchange Regulations Act (VII of 1947), S.8. Notification No. SRO 760(I)/2013 dated 2-9-2013.

  38. 2021 PTD 949 | Sindh High Court | Jurisdiction of High Court/ Factual controversy | Customs Act 1969 | S. 196

  39. 2021 PTD 945 | Lahore High Court | Tax Credit not allowed/ Adjustment of input tax | Sales Tax Act 1990 | Ss. 8, 8B, 66, 3 & 47

  40. 2021 PTD 913 | Sindh High Court | Minimum tax on income of certain persons | Income Tax Ordinance 1979 | S. 156, 80D & 136

  41. 2021 PTD 913 | Sindh High Court | Rectification of mistake | Income Tax Ordinance 1979 | S. 156, 80D & 136

  42. 2021 PTD 885 | Sindh High Court | Double taxation | Customs Act of 1969 | Ss.179(3) & 194-B

  43. 2021 PTD 879 | Islamabad High Court | Appeal/ Limitation | Customs Act of 1969 | S.179(3) & 194-B

  44. (2016)113 TAX 160 | Federal Tax Ombudsman | ADRC | Income Tax Ordinance (XLIX of 2001) | 134A

  45. 2021 PTD 875 | Sindh High Court | Show-cause notice | Constitution of Pakistan, 1962 | Art. 199

  46. 2021 PTD 875 | Sindh High Court | Mis-declaration/ Checking of goods declaration by customs | Customs Act of 1969 | Ss. 32 & 80

  47. 2021 PTD 871 | Lahore High Court | Assessment of tax and recovery | Sales Tax Act of 1990 | S. 11. General Clauses 1897, S. 24-A

  48. 2021 PTD 867 | Sindh High Court | Constitutional responsibility existed upon High Court to take notice | Constitution of Pakistan, 1973 | Art. 199

  49. 2021 PTD 863 | Customs Appellate Tribunal | Seizure of things liable to confiscation/ Burden of proof | Customs Act of 1969 | Ss. 2(s), 16, 156(1)(8)(89) & 168. Imports and Exports (Control) Act 1950, S. 3

  50. 2021 PTD 858 | Sindh High Court | Refunds of amount deposited | Customs Act, 1969 | Ss. 33, 19A & 30A

Judgments

Judgments
  1. Lahore High Court | 2002 PTD 3106 | Income Tax Ordinance, 2001 | 239

  2. INCOME TAX APPELLATE TRIBUNAL | 2002 PTD 3107 | Income Tax Ordinance, 1979 | 62,65,59(1),13,132

  3. INCOME TAX APPELLATE TRIBUNAL | 2002 PTD 3114 | Income Tax Ordinance, 1979 | 156

  4. INCOME TAX APPELLATE TRIBUNAL | 2002 PTD 3118 | Income Tax Ordinance, 1979 | Income Tax Ordinance, 1979

  5. INCOME TAX APPELLATE TRIBUNAL | 2002 PTD 3123 | Income Tax Ordinance, 1979 | 66A,85,59(1)

  6. Income-tax Appellate Tribunal Pakistan | 2002 PTD 3129 | Income Tax Ordinance, 1979 | 136

  7. Sindh High Court | 2002 PTD 102 | Sales Tax Act, 1990 | 28

  8. Appellate Tribunal Inland Revenue | 2002 PTD 1525 | Sales Tax Act, 1990 | 7(1)

  9. | 2002 PTD 1525 | |

  10. Appellate Tribunal Inland Revenue | 2002 PTCL 302 | Sales Tax Act, 1990 | 8(1)(a)(b),8,2(16),7

  11. Income-tax Appellate Tribunal Pakistan | 2002 PTD 111 | |

  12. Lahore High Court | 2002 PTD 495 | Sales Tax Act, 1990 | 13

  13. Lahore High Court | 2002 PTD 495 | Sales Tax Act, 1990 | 13

  14. Appellate Tribunal Inland Revenue | 2002 PTD 822 | Sales Tax Act, 1990 | 33,56

  15. | 2002 PTD 822 | Sales Tax Act, 1990 | 56,33(1)

  16. Lahore High Court | 2002 PTD 1800 | Sales Tax Act, (III of 1951) | 7,7(1)

  17. Federal Tax Ombudsman | 2002 PTD 2007 | Sales Tax Act, 1990 | 14,18,33,33(1),45A(4)

  18. Federal Tax Ombudsman | 2002 PTD 2019 | Sales Tax Act, 1990 | 13

  19. Federal Tax Ombudsman | 2002 PTD 2153 | Sales Tax Act, 1990 | Sales Tax Act, 1990

  20. Appellate Tribunal Inland Revenue | 2002 PTD 2504 | Sales Tax Act, 1990 | 9,7,8,66,3B(1),(2)

  21. Appellate Tribunal Inland Revenue | 2002 PTD 2751 | Sales Tax Act, 1990 | 2,3,2(33)(a),2(46),45A,33,34S.R.O.178(I)

  22. Sindh High Court | 2002 PTD 2890 | Sales Tax Act, (III of 1951) | 17,7,14,15,17(I)

  23. Sindh High Court | 2002 PTD 2890 | Sales Tax Act, (III of 1951) | 17,7,14,15,17(I)

  24. Federal Tax Ombudsman | 2002 PTD 3043 | Federal Tax Ombudsman Ordinance, 2000 | 9

  25. Lahore High Court | 2002 PTD 2545 | Constitution of Pakistan, 1973 | 199

  26. Lahore High Court | 2002 PTD 2545 | Constitution of Pakistan, 1973 | 199

  27. Lahore High Court | 2001 PTD 1 | Income Tax Ordinance, 1979 | 80,SecondSched.

  28. Lahore High Court | 2001 PTD 10 | Income Tax Ordinance, 1979 | 68,68(2),68(4),68(5)

  29. Appellate Tribunal Inland Revenue | 2001 PTD 17 | Income Tax Ordinance, 1979 | 12,12(18),

  30. Calcutta High Court (India) | 2001 PTD 55 | Income Tax Act, 1961 | 143,143(1),143(3),158BA(2),158B(1)(b),158BB,158BC,158BFA

  31. Madras High Court (India) | 2001 PTD 81 | Income Tax Act, 1961 | 256(1)

  32. Madras High Court (India) | 2001 PTD 84 | Income Tax Act, 1961 | 2,194A(3)

  33. Madras High Court (India) | 2001 PTD 89 | Income Tax Act, 1961 | 16(i)

  34. | 2001 PTD 92 | Income Tax Act, 1961 | 115J,143(1)(a)

  35. Kerala High Court (India) | 2001 PTD 97 | Income Tax Act, 1961 | 6(1)(b),256(2)

  36. Madras High Court (India) | 2001 PTD 101 | Income Tax Act, 1961 | 36,36(1)(iii)

  37. Madras High Court (India) | 2001 PTD 108 | Income Tax Act, 1961 | 22,263

  38. Madras High Court (India) | 2001 PTD 113 | Income Tax Act, 1961 | 139,215,40,117,117A

  39. Patna High Court (India) | 2001 PTD 118 | Income Tax Act, 1961 | 139,139(8),215,246

  40. Madras High Court (India) | 2001 PTD 121 | Income Tax Act, 1961 | 254,254(2)

  41. Kerala High Court (India) | 2001 PTD 127 | Income Tax Act, 1961 | 256,256(2)

  42. Madras High Court (India) | 2001 PTD 129 | Income Tax Act, 1961 | 69,69D

  43. Orissa High Court | 2001 PTD 131 | Income Tax Act, 1961 | 206,206C

  44. Kerala High Court (India) | 2001 PTD 138 | Income Tax Act, 1961 | 139,139(8)

  45. Madhya Pradesh High Court (India) | 2001 PTD 141 | Income Tax Act, 1961 | 148,256

  46. Calcutta High Court (India) | 2001 PTD 143 | Income Tax Act, 1961 | 132,226

  47. Allahabad High Court (India) | 2001 PTD 154 | Income Tax Act, 1961 | 256,256(1)

  48. Gujarat High Court (India) | 2001 PTD 160 | Income Tax Act, 1922 |

  49. Supreme Court of Pakistan | 2001 PTD 1203 | Income Tax Ordinance, 1979 | 80,80CC,80D,6,

  50. Supreme Court of Pakistan | 2001 PTD 1203 | |

SROs

sros
  1. 1733(I)/2022 | Manual Income Tax Return Forms for Tax Year 2022

  2. 1734(I)/2022 | Updation of Valuation of Immovable Properties (Rawalpindi)

  3. 1735(I)/2022 | Updation of Valuation of Immovable Properties (Dera Ismail Khan)

  4. 1639(I)/2022 | Exemption of Income Tax on on Import of Tomatoes and Onions

  5. 1634(I)/2022 | EXEMPTION OF INCOME TAX ON GOODS FOR RELIEF OPERATION FOR FLOOD AFFECTEES

  6. 1612(I)/2022 | Draft Manual Income Tax Return Form

  7. 1610(I)/2022 | Further amendments in SRO 1180(I)/2022 - Islamabad

  8. 1602(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SHEIKHUPURA

  9. 1590(I)/2022 | Exemption from Income Tax to the PM Flood Relief Fund 2022

  10. 1570(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002

  11. 1640(I)/2022 | Exemption of Sales Tax on Import of Tomatoes and Onions

  12. 1635(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION

  13. 1636(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT AND SUPPLY OF GOODS AS CERTIFIED BY NDMA AND PDMA FOR FLOOD AFFECTEES

  14. 1264(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWAL NAGAR

  15. 1263(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR

  16. 1268(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL

  17. 1261(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA

  18. 1260(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HAFIZABAD

  19. 729(I)/2022 | Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose

  20. 587(I)/2022 | FIXATION OF VALUE FOR SUPPLY OF CNG FOR SALES TAX PURPOSES

  21. 563(I)/2022 | Amendment in Sales Tax Rules ,2006 (Refund to Agriculture Tractor Manufacturers)

  22. 541(I)/2022 | Amendment in Rule 150 ZF of Chapter XIV-B in Sub-Chapter-1

  23. 500(I)/2022 | Change in STR-7 Form

  24. 1265(I)/2022 | VALUE OF IMMOVABLE PROPERTIES OF HARIPUR

  25. 489(I)/2022 | FIXATION OF VALUE OF STEEL PRODUCTS FOR SALES TAX PURPOSE

  26. 1270(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHELUM

  27. 407(I)/2022 | Change in STR-7 Form

  28. 1256(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KHUSHAB

  29. 383(I)/2022 | Amendment in Sales Tax Rules, 2006

  30. 1266(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LASBELA

  31. 1269(I)/2022 | VALUE OF IMMOVABLE PROPERTIES OF LODHRAN

  32. 321(I)/2022 | Change in rate of Sales Tax on petroleum products

  33. 1259(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANDI BAHAUDIN

  34. 252(I)/2022 | Amendments in Sales Tax Rules, 2006.

  35. 1267(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN

  36. 1262(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAHIM YAR KHAN

  37. 1257(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SARGODHA

  38. 1258(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF TOBA TEK SINGH

  39. 1272(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHANG

  40. 1255(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SAHIWAL

  41. 1271(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR

  42. 1180(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD

  43. 978(I)/2022 | Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022

  44. 820(I)/2022 | Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022

  45. 597(I)/2022 | Amendment in Rule 74 - Service Documents Electronically

  46. 593(I)/2022 | Amendment in SRO 337(I)/2022 dated 02.03.2022

  47. 588(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002

  48. 548(I)/2022 | Amendment in S.R.O 345(I)/2022 dated 02.03.2022

  49. 549(I)/2022 | Draft amendment in Rule 74- Service Documents Electronically

  50. 428(I)/2022 | Amendment in SRO 342(I)/2022


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S.M Ramzan Gillani

S.M. Ramzan Gillani

Advocate High Court (MA , LL.B & LL.M)
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