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Income Tax (Judgments)

Income Tax (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD
Vs
MESSRS CRESCENT TEXTILE MILLS, LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
124, 221		 2023 PTD 789
Sindh High Court 2023 COMMISSIONER (LEGAL DIVISION)
Vs
PAKISTAN SERVICES LIMITED 		Income Tax Ordinance (XXXI OF 1979)
62, 111, 111(2)(b)		 2023 PTD 773
Sindh High Court 2023 IRFAN HUSSAIN HALAI and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 2001
9, 116(2)
(2023)127 TAX 49
Islamabad High Court 2023 FAIRDEAL EXCHANGE COMPANY (PRIVATE) LIMITED THROUGH DIRECTOR OF COMPANY
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
20, 122(9), 171(1), 177(7), 214C		 2023 PTD 919
Inland Revenue Appellate Tribunal 2023 FILTER PAKISTAN (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, MTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 131(5)		 2023 PTD 889
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S PRIME COMMERCIAL BANK LTD 		Income Tax Ordinance (XLIX of 2001)
4(3)(c), 20, 20(1), 21(k), 22(3), 24, 24(4), 29, 67, 120, 120(1), 122, 122(1), 122(5), 122(5A), 122(9), 124A, 133, 147(8), 151(1)(d), 171(1) -
(2023)127 TAX 29
Punjab Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN
Vs
M/S BANK AL-HABIB LIMITED, MULTAN 		Income Tax Ordinance, 2001
128(4), 151, 159(1), 161 & 205
(2023)127 TAX 12
Appellate Tribunal Inland Revenue 2023 THE BANK OF PUNJAB, LAHORE
Vs
THE CIR, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
18(3), 22(12), 151, 161, 161(1), 161(2),122(5A), 221
(2023)127 TAX 1
Islamabad High Court 2023 M/S ASKARI BANK LIMITED
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
49, 161(1A), 205		 2023 PTD 316
(2022)126 TAX 452
2023 PTCL 53
Lahore High Court 2023 PAK ARAB REFINERY LIMITED
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX (APPEALS), ZONE-I, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 122(5A), 221		 2023 PTD 1158
Supreme Court of Pakistan 2023 NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI
Vs
THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2023 PTD 1177
Appellate Tribunal Inland Revenue 2023 RIZWAN ANWAR
Vs
THE COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
120(1), 121, 122, 122(1), 122(4), 122(5), 122(9), 174, 177, 177(10)		 2023 PTD 1237
Peshawar High Court 2023 MESSRS CGGC-DESCON JOINT VENTURE THROUGH AUTHORIZED SIGNATORY, LAHORE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
29, 80, 148, 150, 152(1), 153, 154, 156, 156A, 233, 233A, 234(5)		 2023 PTD 1323
Inland Revenue Appellate Tribunal 2023 MESSRS SUPER VICTORIA STORE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165		 2023 PTD 179
Peshawar High Court 2023 THE COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ABBOTTABAD AND ANOTHER
Vs
MESSRS SAIM TRADERS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
3, 3(1)(b), 47, Fifth Schedule		 2023 PTD 763
Lahore High Court 2023 COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA
Vs
MESSRS CRYSTAL DISTRIBUTORS, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 111(1)(d), 122(1), 128(5), 129, 129(1)(a), 132, 132(3)(c), 133, 133(5)		 2023 PTD 758
Sindh High Court 2023 MESSRS ZAM ZAM LPG (PVT.) LIMITED THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
25, 177		 2023 PTD 689
Sindh High Court 2023 MESSRS ZAM ZAM LPG (PVT.) LIMITED THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
25, 177		 2023 PTD 649
Sindh High Court 2023 SHELL PAKISTAN LIMITED THROUGH LEGAL COUNSEL AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
Constitution of Pakistan		 2023 PTD 607
Islamabad High Court 2023 COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD and others
Vs
HAMEEDA BEGUM and others 		Income Tax Ordinance (XLIX of 2001)
136		 2023 PTD 603
Supreme Court of Pakistan 2023 SNAMPROGETTI ENGINEERING B.V. through Special Attorney
Vs
COMMISSIONER OF INLAND REVENUE ZONE-II, L.T.U, ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
107, 107(2)(c), 122(5A), 122(9)		 2023 PTD 863
2023 PTCL 722
2023 SCMR 1055
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE
Vs
MESSRS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) 		Income Tax Ordinance (XLIX of 2001)
133, 161, 174		 2023 PTD 569
Inland Revenue Appellate Tribunal 2023 MESSRS EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, CRTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131		 2023 PTD 567
Peshawar High Court 2023 MESSRS SOHAIL STEEL GL SHEET COMPANY THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 159		 2023 PTD 556
Lahore High Court 2023 PEPSI COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
147(7), 147(8), 161, 161(1B), 162, 162(2), 174(3)		 2023 PTD 541
Sindh High Court 2023 NESTLE PAKISTAN LIMITED THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148		 2023 PTD 527
Inland Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN
Vs
MESSRS SHAH SONS PAKISTAN (PVT.) LTD. INDUSTRIAL ESTATE MULTAN 		Income Tax Ordinance (XLIX of 2001)
127, 153, 161, 205		 2023 PTD 524
Lahore High Court 2023 MESSRS PRESSON DESCON INTERNATIONAL
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
124, 124(4), 221, 226, 226(b)(ii)		 2023 PTD 516
Islamabad High Court 2023 MESSRS PAKISTAN OILFIELDS LIMITED THROUGH MANAGING DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(9)		 2023 PTD 505
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD
Vs
Messrs WI-TRIBE PAKISTAN LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
128(4), 129(1)(a), 152, 153, 161, 161(1)(b), 162, 205		 2023 PTD 499
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS DESCON ENGINEERING LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 133, 177		 2023 PTD 492
Inland Revenue Appellate Tribunal 2023 MESSRS KBS STEEL, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, LTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
35, 111, 111(1)(b), 111(1)(c), 122, 129, 129(1), 129(1)(a), 129(1)(b)		 2023 PTD 467
Islamabad High Court 2023 THE ATTOCK OIL COMPANY LIMITED
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2023 PTD 455
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, RTO, LAHORE
Vs
Messrs PAKISTAN WAPDA FOUNDATION, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 221		 2023 PTD 424
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE (ZONE-II) LTU, ISLAMABAD
Vs
MESSRS INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD. 		Income Tax Ordinance (XLIX of 2001)
221		 2023 PTD 390
Islamabad High Court 2023 MESSRS ARMY WELFARE TRUST, RAWALPINDI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
Ss.2(29), 9, 10, 11, 80(2)(b)(v), 133 & Second Sched., Part-1, Cl.58(2)(1)		 2023 PTD 351
Appellate Tribunal Inland Revenue 2023 M/S ATLAS POWER LIMITED; 23-C, AZIZ AVENUE, CANAL PARK, GULBERG-V, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2023 PTD 344
Federal Tax Ombudsman 2023 MS. RIFAT USTO, HOUSE NO. 05, STREET NO. T, KHAYABAN-E-RAHAT, PHASE-VI, DHA KARACHI
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5), 122(9), 218		 2023 PTCL 337
Lahore High Court 2023 THE COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS TASNEEM AKHTAR 		Income Tax Ordinance (XLIX of 2001)
111, 122(6A), 133		 2023 PTD 312
2023 PTCL 543
Peshawar High Court 2023 COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR.
Vs
M/S. KHYBER TEA & FOOD MANUFACTURING COMPANY, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
2(16), 2(17), 29C, 133, 153, 153(7)(iv)(b)		 2023 PTCL 266
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S. RICE EXPORTERS ASSOCIATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
133(5), 205		 2023 PTCL 260
Sindh High Court 2023 M/S. SKF PAKISTAN (PVT.) LIMITED THROUGH M/S. ANWAR KASHIF MUMTAZ & USMAN ALAM, ADVOCATES.
Vs
FEDERATION OF PAKISTAN & OTHERS THROUGH MR. KAFEEL AHMED ABBASI, ADVOCATE FOR INLAND REVENUE. 		Income Tax Ordinance (XLIX of 2001)
122, 174, 177, 214A, 214C		 2023 PTCL 211
Sindh High Court 2023 RELIANCE PETROCHEM INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, EX-OFFICIO CHAIRMAN, FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
65D, 120, 122, 122(5A), 122(9), 177 		2023 PTD 186
Inland Revenue Appellate Tribunal 2023 M. SARWAR SONS, HAFIZABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 121, 122		 2023 PTD 167
Supreme Court of Pakistan 2023 MUHAMMAD TAHIR
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
170		 2023 PTD 163
2023 PTCL 396
Lahore High Court 2023 MUBASHIR YAMEEN
Vs
ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(1), 137(2), 138, 140		 2023 PTD 146
2023 PTCL 423
Inland Revenue Appellate Tribunal 2023 NAEEM RAFIQUE BHATTI, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
2(22A), 113, First Schedule		 2023 PTD 134
Sindh High Court 2023 Ghulam Shabbir & others Through Mr. Abdul Sattar Pirzada, Advocate along with Mr. Inzimam Sharif, Advocate.
Vs
Altaf Hussain Khuhro & others Through Syeda Abida Bukhari, Advocate. 		Income Tax Ordinance (XLIX of 2001)
207		 2023 PTCL 109
Inland Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE
Vs
MUHAMMAD IQBAL, PROP. BRIGHT STAR ENGINEERING WORKS, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(d), 170, 122		 2023 PTD 96
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-I, LTU, LAHORE
Vs
M/S MARWAT ENTERPRISES PVT. LIMITED, LAHORE 		Income Tax Ordinance, 2001
161,161(1B), 162, 162(2)		 2023 PTD 732
2023 PTCL 85
Lahore High Court 2023 RAO TARIQ ISLAM, ETC.
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance, 2001 (XLIX OF 2001)
236D		 2023 PTD 223
(2023)127 TAX 363
2023 PTCL 40
Sindh High Court 2023 MUMTAZ ALI RAJPAR AND BROTHERS THROUGH MANAGING PARTNER AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY MINES AND MINERALS DEVELOPMENT AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
161, 161(2), 236(A) 		2023 PTD 39
2023 PTCL 329
Sindh High Court 2023 EURO TILES AND GRANITE THROUGH PROPRIETOR AND 4 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY COMMERCE DIVISION AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
40, 55		 2023 PTD 21
Sindh High Court 2023 UNITED CARPETS LTD AND OTHERS
Vs
PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
119, 122, 122(a), 137, 177, 214(1)(a), 214(1)(b), 214D, 214D(a), 214D(b), 214E		 (2023)127 TAX 770
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE
Vs
M/S SHEZAN INTERNATIONAL LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(k). 37, 75, 97, 120, 133		 (2023)127 TAX 763
Supreme Court of Pakistan 2023 ALLIED BANK LIMITED
Vs
THE COMMISSIONER OF INCOME TAX, LAHORE ETC. 		Income Tax Ordinance (XLIX of 2001)
2(13), 120, 120(1), 122(5A), 122(9), 127, 210, 210(1A)		 (2023)127 TAX 757
Islamabad High Court 2023 SHAH ZAMAN
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 148		 (2023)127 TAX 709
Islamabad High Court 2023 M/S EMAAR DHA ISLAMABAD LIMITED
Vs
COMMISSIONER INLAND REVENUE (LEGAL), LARGE TAXPAYERS UNIT ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 36, 36(1), 36(3), 100D, 100D(9), 111,111(1)(a), 111(1)(b), 122(1), 122(5), 122(9), 177		 (2023)127 TAX 680
Sindh High Court 2023 SAPPHIRE TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN & others 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
65B, 65B(1), 65B(2) & 65B(3)		 (2023)127 TAX 639
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) Lahore
Vs
MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, Lahore 		Income Tax Ordinance, 2001
39, 111, 111(1)(d), 122, 122(5), 122(8), 122(9) 		2023 PTD 435
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
WASEEF ULLAH AND OTHERS 		Income Tax Ordinance, 2001
148 & 182		 2023 PTD 396
Lahore High Court 2023 PEPSI COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
161, 161(1B), 162, 173(4), 174(3)		 2023 PTCL 71
(2023)127 TAX 284
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S LAHORE RUBBER STORE 		Sales Tax Act (VII of 1990)
47(5), 57		 2023 PTD 182
2023 PTCL 555
Sindh High Court 2023 HAKIMSONS (IMPEX) (PVT) LTD AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
7E, 7E(2) & 7E(2)(g)
(2023)127 TAX 247
2023 PTCL 118
Lahore High Court 2023 SYNTHETIC PRODUCTS ENTERPRISES LIMITED AND OTHERS
Vs
FEDERAL BOARD OF REVENUE, ETC. 		Income Tax Ordinance (XLIX of 2001)
120(2A), 122, 122(1), 122(5), 122(5A), 138(1), 168(2), 168(5), 170(3), 170(3)(a)		 2023 PTD 252
(2023)127 TAX 233
2023 PTCL 482
Lahore High Court 2023 COMMISSIONER OF INCOME TAX
Vs
UNION BANK LTD 		Income Tax Ordinance (XLIX of 2001)
23(1)(x)
(2023)127 TAX 197
Lahore High Court 2023 BANK OF PUNJAB
Vs
INCOME TAX APPELLATE TRIBUNAL 		Income Tax Ordinance (XLIX of 2001)
133
(2023)127 TAX 177
Lahore High Court 2023 M/S UNION BANK LTD
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
17, 23(1)(x)
(2023)127 TAX 169
Lahore High Court 2023 ALFALAH INSURANCE COMPANY LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 120(1), 121, 122, 122(5), 122(9), 122(1)(4), 174, 177, 177(6), 177(10), 236M		 (2023)127 TAX 127
Sindh High Court 2023 SHELL PAKISTAN LIMITED & OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinannce, 2001
4B, 4C
(2023)127 TAX 112
2023 PTCL 162
Inland Revenue Appellate Tribunal 2023 M/S. NOA HEMIS PHARMACEUTICALS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- IV, RTO, III KARACHI 		Income Tax Ordinance, 2001
23(4), 111(1)(a), 114(3)(4), 115(5), 120, 120(1), 121, 121(1), 121(1)(d), 122, 122(1), 122(1)(d), 122(4) 122(5), 122(5A), 174, 176, 177, 177(1), 177(6), 177(10), 214-C
(2023)127 TAX 103
Inland Revenue Appellate Tribunal 2023 M/S. NOA HEMIS PHARMACEUTICALS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- IV, RTO, III KARACHI 		Income Tax Ordinance, 2001
23(4), 111(1)(a), 114(3)(4), 115(5), 120, 120(1), 121, 121(1), 121(1)(d), 122, 122(1), 122(1)(d), 122(4) 122(5), 122(5A), 174, 176, 177, 177(1), 177(6), 177(10), 214-C
(2023)127 TAX 103
Inland Revenue Appellate Tribunal 2022 THE COMMISSIONER INLAND REVENUE, RTO, LAHORE
Vs
Messrs HABIB STEEL RE-ROLLING MILLS, LAHORE 		Income Tax Ordinance (XLIX of 2001)
129, 161, 161(1A), 205		 2022 PTD 1935
Sindh High Court 2022 THE COMMISSIONER INLAND REVENUE
Vs
MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5), 133(5), 177(6A), 214C(2)		 2022 PTD 1806
(2022)125 TAX 164
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LTD AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC 		Income Tax Ordinance (XLIX of 2001)
2(63), 4, 4B, Division 11A of Part I to First Schedule		 2022 PTD 1730
(2022)125 TAX 151
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD
Vs
ABDUL HAMEED, LABOUR CONTRACTOR 		Income Tax Ordinance (XLIX of 2001)
53(1)(b), 153, 153(1)(c), 153(9)		 2022 PTD 1673
(2022)126 TAX 438
Lahore High Court 2022 The COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE
Vs
SHAZIA ZAFAR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 122, 133		 2022 PTD 1942
Inland Revenue Appellate Tribunal 2022 MESSRS NEW DADU SUGAR MILLS (PVT.) LTD. KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2022 PTD 1927
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-II, LAHORE
Vs
SHAZIA ZAFAR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 122, 122(1), 122(5), 122(5)(ii), 122(9), 133(1), 		2022 LHC 4360
Lahore High Court 2022 D.G. Khan Cement Company Limited etc.
Vs
The Federal Board of Revenue etc. 		Income Tax Ordinance, 2001
120(1), 120(1A), 122(5A), 177, 177(1), 177(2), 214, 214C		 (2023)127 TAX 721
Balochistan High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS BALOCHISTAN ONYX DEVELOPMENT CORPORATION LTD. 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(4), 122(5), 133		 2022 PTD 1889
Islamabad High Court 2022 COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD
Vs
MESSRS PEARL SECURITY (PVT.) LIMITED 		Income Tax Ordinance (XLIX of 2001)
133, 170, 170(4), 170(5)(b)		 2022 PTD 1876
Balochistan High Court 2022 THE COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, QUETTA 		Income Tax Ordinance (XLIX of 2001)
113, 133(5), Clause (102A) Part I of the Second Schedule 		2022 PTD 1844
Inland Revenue Appellate Tribunal 2022 MESSRS CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
127, 128, 129, 129(4), 131, 131(1), 122 		2022 PTD 1839
Appellate Tribunal Inland Revenue 2022 SYED TARIQ AYUB BUKHARI, HOUSE NO.R-42, BLOCK-5, FEDERAL B AREA, KARACHI
Vs
THE COMMISSIONER-IR, RANGE-D, ZONE-II, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
3, 4, 9, 11, 12, 12(18), 15, 18, 37, 39, 39(3), 122, 122(5A), 122(9)		 2022)125 TAX 341
PDS
Supreme Court of Pakistan 2022 FARRUKH RAZA SHEIKH
Vs
The APPELLATE TRIBUNAL INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
132(1), 132(2)		 2022 SCMR 1787
Islamabad High Court 2022 MESSRS PAKISTAN LNG LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY REVENUE DIVISION, MINISTRY OF FINANCE, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
138, 138(1), 140		 2022 PTD 1763
(2022)126 TAX 584
Sindh High Court 2022 THE COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI
Vs
MUHAMMAD HAMID 		Income Tax Ordinance (XLIX of 2001)
62, 65, 136		 2022 PTD 1752
Lahore High Court 2022 RAZA MOTOR INDUSTRIES.
Vs
THE FEDERATION OF PAKISTAN, etc 		Income Tax Ordinance (XLIX of 2001)
122, 177, 177(1), 177(1)(a)(d), 177(2), 172(4), 214C		 2022 PTD 19
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE ETC.
Vs
JAHANGIR KHAN TAREEN and others 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(4), 122(5), 122(5A), 122(9), 209 & 209(2)		 2022 PTD 232
Islamabad High Court 2022 SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4(1)(s), 122(5A), 140, 170		 2022 PTD 1690
Sindh High Court 2022 MESSRS SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA)
Vs
THE COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
84		 2022 PTD 1679
Supreme Court of Pakistan 2022 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2022 PTD 1632
Sindh High Court 2022 THE COMMISSIONER INLAND REVENUE
Vs
DAWOOD ISLAMIC BANK LIMITED (NOW BURJ BANK) 		Income Tax Ordinance (XLIX of 2001)
108, 109, 122, 122(1), 122(5), 122(5)		 2022 PTD 1474
Lahore High Court 2022 ASHIQ ALI CHAUDHARY
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
127, 161, 205		 2022 PTD 1627
Sindh High Court 2022 MESSRS TELENOR MICRO FINANCE BANK LTD. THROUGH AUTHORIZED ATTORNEY
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
53, 133, 150, 151, 159, 159(1), 159(2), 161, 233, Second Sched. Part IV, Cl. 47B		 2022 PTD 1619
Sindh High Court 2022 SANOFI-AVENTIS PAKISTAN LIMITED & OTHERS
Vs
PAKISTAN & OTHERS 		Income Tax Ordinance 2001 (XLIX OF 2001)
80 & 148		 2022 PTD 1205
Sindh High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I
Vs
MESSRS EXCELL PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
20, 32, 34, 122, 133		 2022 PTD 1535
Lahore High Court 2022 UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, THROUGH CHIEF EXECUTIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF LAW, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
174, 174(3)		 2022 PTD 1502
Supreme Court of Pakistan 2022 FARRUKH RAZA SHEIKH
Vs
THE APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132(2)		 2022 PTD 1467
(2022)126 TAX 335
Sindh High Court 2022 MESSRS CELLANDGENE PHARMACEUTICAL INTERNATIONAL THROUGH PARTNER
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
177, 177(7)		 2022 PTD 1464
Lahore High Court 2022 The COMMISSIONER INLAND REVENUE, MULTAN ZONE
Vs
MUHAMMAD IQBAL RIND & SONS D.G. KHAN 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(5A), 122(9), 133(1), 231A		 2022 PTD 1411
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COCA COLA PAKISTAN LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 2(54), 67, 120, 122(5A), 133, 153(1)(b)		 2022 PTD 1400
Lahore High Court 2022 CRESCENT EDUCATIONAL TRUST THROUGH SECRETARY
Vs
REGISTRAR OF TRADE UNIONS LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
100C		 2022 PTD 1384
Appellate Tribunal Inland Revenue 2022 SAMINA YASMIN, PROP; FAISAL ELECTRONICS, WAZIRABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122 & 177		 2022 PTD 1319
Balochistan High Court 2022 The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA 		Income Tax Ordinance, 2001
182, 182(2), 205, 205(5)		 2022 PTD 1265
(2023)127 TAX 693
Sindh High Court 2022 MESSRS AKHTER EYE HOSPITAL (PVT.) LTD. THROUGH CHIEF ACCOUNTANT
Vs
The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2022 PTD 1253
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE,LAHORE
Vs
MESSRS HNR COMPANY (PVT.) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121(1)(d), 122(2), 177(10)		 2022 SCMR 1240
Islamabad High Court 2022 USMAN ARSHAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
176(1)(b), 207, 209(6), 230(2)		 2022 PTD 1235
Federal Tax Ombudsman 2022 UMER AYAZ KHAN
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 149, 153, 153(1)(b)		 2022 PTD 1187
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
227		 2022 PTD 1174
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
TOYOTA WALTON MOTORS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 122(5A), 122(9), 133(1), 161, 205		 2022 PTD 1161
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS S
Vs
MESSRS PEPSI COLA INTERNATIONAL, LAHORE AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
122		 2022 SCMR 1140
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE
Vs
MESSRS PANTHER SPORTS AND RUBBER INDUSTRIES (PVT.) LTD. AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165(2B), 174, 174(3)
2022 SCMR 1135
Appellate Tribunal Inland Revenue 2022 M/S. KARACHI PORT TRUST KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2022 PTD 325
(2021)123 TAX 300
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
SUI NORTHERN GAS PIPELINES LIMITED 		Income Tax Ordinance (XLIX of 2001)
20, 120, 122(5A), 133		 2022 PTD 1135
(2022)126 TAX 73
Lahore High Court 2022 FEDERAL BOARD OF REVENUE
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 153(1)(b)		 2022 PTD 1123
(2022)126 TAX 548
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
THE BANK OF PUNJAB, LAHORE 		Income Tax Ordinance (XXXI of 1979)
First Sched. Part V, Paras. A & D
2022 SCMR 1110
Supreme Court of Pakistan 2022 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
MESSRS ASKARI BANK LIMITED, RAWALPINDI AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
23, 23(2)
2022 SCMR 1104
Islamabad High Court 2022 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(63), 54, 57, 121, 122, 124, 124(2), 127, 127(2), 127(5), 131, 131(5), 133(7), 134A, 137(1), 137(2), 138, 143, 144, 162, 170, 182, 205		 2022 PTD 1097
Sindh High Court 2022 MESSRS YUNUS TEXTILE MILLS LIMITED THROUGH CONSTITUTED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(4)(a), 122(4)(b), 122(5A)		 2022 PTD 1082
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
227		 2022 PTD 1040
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
TOYOTA WALTON MOTORS and others 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 122(5A), 122(9), 133(1) 		2022 PTD 1035
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE
Vs
MESSRS DAEWOO PAKISTAN MOTORWAY SERVICES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
80D, 113, 113(1), 113(3), 133(1)		 2022 PTD 1019
2022 PTCL 852
Sindh High Court 2022 ZONA PAKISTAN (PVT.) LTD.
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN AND 3 OTHERS 		Income Tax Ordinance 2001
111(4), 154		 2022 PTD 984
Peshawar High Court 2022 QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY, FINANCE AND REVENUE DIVISION, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
Preamble		 2022 PTD 981
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS NIAGRA MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 122, 122C, 122(1), 122(5A), 133(1), 169(2)		 2022 PTD 978
(2022)126 TAX 43
Lahore High Court 2022 COMMISSIONER OF INCOME TAX
Vs
MESSRS GRAYS LEASING LTD. 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(5), 161		 2022 PTD 951
2022 PTCL 811
Sindh High Court 2022 MESSRS SAKRAND SUGAR MILLS LIMITED THROUGH AUTHORIZED REPRESENTATIVE/MANAGER FINANCE
Vs
FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY REVENUE DIVISION PAKISTAN SECRETARIAT, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(a), 111(d)(i), 122, 122(1), 127, 182, 182(2)		 2022 PTD 901
Appellate Tribunal Inland Revenue 2022 M/s. Peshawar Electric Supply Company, Limited, (PESCO), Peshawar.
Vs
The CIR, RTO, Peshawar. 		Income Tax Ordinance (XLIX of 2001)
153, 153(1)(b), 161, 177, Second Schedule-Part (IV)-Clause 46AA		 2023 PTD 911
2022 PTCL 899
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE
Vs
MESSRS TECHLOGIX PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
113(3)(b), 133(1), 153(1)(b), 153(6)		 2022 PTD 893
Supreme Court of Pakistan 2022 PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), WAPDA HOUSE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122A
(2022)126 TAX 255
2022 SCMR 824
Supreme Court of Pakistan 2022 PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), WAPDA HOUSE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122A
2022 SCMR 824
Sindh High Court 2022 SALEEM BUTT
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 9 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1A), 121, 122(1), 122(5A), 176, 176(1)(a), 177, 177(1)		 2022 PTD 812
Lahore High Court 2022 COMMISSIONER OF INCOME TAX LEGAL DIVISION, RTO, LAHORE
Vs
MESSRS MECO (PVT.) LTD. LAHORE 		Income Tax Ordinance (XLIX of 2001)
50(4), 52, 86, 133, 133(5)		 2022 PTD 809
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS SAMAD ENTERPRISES 		Income Tax Ordinance (XLIX of 2001)
148		 2022 PTD 796
2022 PTCL 781
Peshawar High Court 2022 LUCKY CEMENT LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY ECONOMIC AFFAIRS, REVENUE DIVISION, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11, 11(2), 11(3), 30, 30(1), 34		 2022 PTD 729
(2022)126 TAX 600
2022 PTCL 776
Sindh High Court 2022 SALEEM BUTT
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177, 177(1)		 2022 PTD 716
2022 PTCL 793
Sindh High Court 2022 GOVIND RAM
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
111, 174, 175, 176, 176(1)(b), 177, 178, 179, 180, 181, 182, 205, 207, 221		 2022 PTD 634
Sindh High Court 2022 COMMISSIONER INLAND REVENUE (ZONE-III), LARGE TAXPAYERS UNIT
Vs
M/S NEW JUBILEE INSURANCE CO. LIMITED 		Income Tax Ordinance (XLIX of 2001)
26(a), 99, 122(5A), 133, Fourth Schedule		 2022 PTD 618
2022 PTCL 624
Sindh High Court 2022 ALLIED ENGINEERING AND SERVICES LTD. THROUGH ATTORNEY
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(2), 2(29), 7, 11, 11(2), 11(3), 18, 20, 21, 35, 56, 67, 80D, 101, 120, 122(5A), 148, 150, 152(1), 153, 156, 156A, 169, 169(2)(a), 169(2)(b), 233, 233A, 234(5)		 2022 PTD 558
Sindh High Court 2022 TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 174, 205		 2022 PTD 547
(2023)127 TAX 166
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE
Vs
M/S PANTHER SPORTS & RUBBER INDUSTRIES (PVT.) LTD, ETC 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165, 174, 174(3), 214A		 2022 PTD 888
(2022)126 TAX 9
2022 PTCL 544
Inland Revenue Appellate Tribunal 2022 MESSRS PRIME AGENCIES
Vs
THE COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(28A), 111, 111(1)(b), 122, 122(5), 122(9), 177		 2022 PTD 524
Customs Appellate Tribunal 2022 MUHAMMAD SAJID ABBASSI, MEMBER JUDICIAL (CHAIRMAN)
Vs
THE DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(kka), 3DD, 25A, 26A, 26(2), 32, 79(1), 80, 83, 193, 195, 193A		 2022 PTD 484
Sindh High Court 2022 COMMISSIONER (LEGAL DIVISION) LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs BROOK BOND PAKISTAN LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
50(4A), 52, 86, 136(1)		 2022 PTD 467
2022 PTCL 487
Lahore High Court 2022 MESSRS ASIAN FOOD INDUSTRIES LIMITED THROUGH GENERAL MANAGER FINANCE AND OTHERS
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 174(3), 177		 2022 PTD 1069
Supreme Court of Pakistan 2022 FAWAD AHMAD MUKHTAR AND OTHERS
Vs
COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(a), 4(4), 4(5), 5, 8, 39, 150		 2022 PTD 454
(2022)125 TAX 481
Islamabad High Court 2022 PAKISTAN OILFIELDS LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 122(5A), 122(5AA)		 2022 PTD 413
(2022)126 TAX 218
2022 PTCL 503
Lahore High Court 2022 MESSRS EMIRATES SUPPLY CHAIN SERVICES (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2022 PTD 404
Balochistan High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
M/S. SAINDAK METALS LTD, QUETTA 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(1), 122(2), 122(4), 122(5A)		 2022 PTD 1290
Supreme Court of Pakistan 2022
Vs
 Income Tax Ordinance, 2001
2(38A), 2(68)		 2022 PTCL 346
Sindh High Court 2022 HONG KONG SHANGHAI BANKING CORPORATION LTD.
Vs
DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
61, 62, 135, 136		 2022 PTD 310
2022 PTCL 437
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS MONNOOWAL TEXTILE MILLS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
67, 122(1), 122(5), 122(9), 133, 154(4), 169(1)		 2022 PTD 305
(2022)125 TAX 65
2022 PTCL 430
Peshawar High Court 2022 COMMISSIONER INLAND REVENUE AND OTHERS
Vs
MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 133, Second Schedule		 2022 PTD 283
(2022)126 TAX 370
2022 PTCL 513
Appellate Tribunal Inland Revenue 2022 M/s National Highway Authority, 28, Mauve Area, Sector G-9/1, Islamabad
Vs
Commissioner Inland Revenue, CTO, Islamabad 		Income Tax Ordinance (XLIX of 2001)
34(3), 34(5), 120, 120(1)(b), 122, 122(2), 122(4), 122(5A), 122(9), 214A		 2022 PTCL 145
Customs Appellate Tribunal 2022 SALMAN ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(a), 80, 83, 186, 193-A, 202		 2022 PTD 144
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS.
Vs
THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS. 		Income Tax Ordinance (XLIX of 2001)
122		 2022 PTD 1027
(2022)125 TAX 361
2022 PTCL 127
Sindh High Court 2022 PAKISTAN PETROLEUM LTD
Vs
PAKISTAN & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
127(1), 152, 172, 172(3), 172(5), 172(3)(b), 172(3)(f), 173, 227(1)		 2022 PTD 1742
(2022)126 TAX 107
Sindh High Court 2022 COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
NEWAGE CABLES (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 122(5), 122(9), 148(7), 153(5), 153(7), 177		 2022 PTD 910
(2022)125 TAX 388
Lahore High Court 2022 ROMEX INTERNATIONAL
Vs
THE FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
127(2), 128(1AA)		 2022 PTD 760
(2022)125 TAX 370
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 121, 121(1) (d), 121(a), 121(d), 177(10)		 2022 PTD 1169
(2022)125 TAX 354
2022 PTCL 463
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
177, 177(6)		 2022 PTD 965
(2022)125 TAX 351
2022 PTCL 480
Sindh High Court 2022 SUMMIT BANK LTD AND OTHERS
Vs
SINDH AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 1222(2), 122(5A), 239(1)		 2022 PTD 1279
(2022)125 TAX 126
Inland Revenue Appellate Tribunal 2022 M/s Zia Steel Re-Rolling Mills, 1-10, Islamabad.
Vs
Commissioner Inland Revenue, Enf-IX, LTU, Islamabad. 		Income Tax Ordinance (XLIX of 2001)
182(1)		 2022 PTD 1722
(2021)123 TAX 239
Appellate Tribunal Inland Revenue 2022 M/S. INDUS PENCIL INDUSTRIES (PVT) LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- I, LTU-II, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
113, 122, 122(1) & 122(5A)		 2022 PTD 599
(2020)122 TAX 102
Inland Revenue Appellate Tribunal 2022 THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI
Vs
M/S. A.O. CLINIC, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(m), 111, 111(1)(a), 111(1)(2), 122(1), 122(5), 122(9), 128(5), 174(2), 176, 214C		 2022 PTD 1895
(2019)120 TAX 125
Supreme Court of Pakistan 2022 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
ASKARI BANK LIMITED, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
23, 23(5)		 2022 PTD 1109
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC. 		Income Tax Ordinance, 2001
120, 120(1A), 121, 122, 122(1), 122(5), 122(2), 122(9), 127, 174, 177(1), 177(4), 177(9), 214C		 2022 PTD 1574
Sindh High Court 2022 OBS PAKISTAN (PVT.) LTD. THROUGH MANAGER LEGAL
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE EX-OFFICIO CHAIRMAN FEDERAL BOARD OF REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
170, 170(2), 221		 2022 PTD 290
2023 PTCL 466
Lahore High Court 2022 PEPSI COLA INTERNATIONAL (PRIVATE) LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
161, 161(3), 162, 174, 174(3)		 2022 PTD 51
(2022)125 TAX 55
2023 PTCL 60
Sindh High Court 2022 ATLAS HONDA LTD.
Vs
PAKISTAN & OTHERS. 		Income Tax Ordinance, 2011
177, 177(1), 213, 214, 214C		 2022 PTD 866
Supreme Court of Pakistan 2022 FAWAD AHMAD MUKHTAR AND OTHERS
Vs
COMMISSIONER INLAND REVENUE (ZONE-II),REGIONAL TAX OFFICE, MULTAN AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(a), 4(4), 4(5), 5, 8, 39, 150		 2022 PTCL 327
Lahore High Court 2022 COMMISSIONER INLAND REVENUE (ZONE-1), RTO, RAWALPINDI
Vs
TARIQ MAHMOOD. PROPRIETOR STANDARD MEDICAL STORE 		Income Tax Ordinance (XLIX of 2001)
113, 122(5A), 133(1) & Second Schedule, Part-III, clause 8		 2022 PTD 1
Peshawar High Court 2022 SIKANDAR HAYAT AND 16 OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, Second Schedule, Part-I, Clause 146, Part-IV, Clause 110		 2022 PTD 11
Federal Tax Ombudsman 2022 MESSRS SPRINT OIL AND GAS SERVICE, FZC
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(3), 120(6)		 2022 PTD 80
Inland Revenue Appellate Tribunal 2022 COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYER UNIT (LTU), LAHORE
Vs
MESSRS PEPSI COLA INTERNATIONAL (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
24(11), 122, 120(1)(b), 122(2), 122(5A)		 2022 PTD 97
Sindh High Court 2022 DR. ZAFAR SAJJAD THROUGH AUTHORIZED ATTORNEY
Vs
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(20), 12, 18(b), 120, 122(9), 133, Schedule II, Part-III Clause 1(2) proviso		 2022 PTD 109
Inland Revenue Appellate Tribunal 2022 MESSRS SHAHPOSH GARMENTS, GUJRANWALA
Vs
THE CIR ZONE-II, RTO, GUJRANWALA 		Constitution of Pakistan, 1973
13		 2022 PTD 187
Federal Tax Ombudsman 2022 ALAMGIR KHAN FEROZE
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111, 122(5A), 124, 140, 170(3)		 2022 PTD 1297
Appellate Tribunal Inland Revenue 2022 MANZOOR AHMAD
Vs
COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
21(m,), 111, 111(1)(b), 120, 122, 122(5A), 122(9), 127, 131, 231A		 2022 PTD 420
Sindh High Court 2022 ALPHA INSURANCE COMPANY LIMITED
Vs
THE COMMISSIONER OF INCOME TAX CENTRAL ZONE-A, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
10(4), 24, 65, 136		 2022 PTD 439
2022 PTCL 534
Customs Appellate Tribunal 2021 MESSRS SSJ BROTHERS (SMC-PVT.) LTD., KARACHI
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT- EAST, CUSTOM HOUSE, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
40, 148, 161		 2021 PTD 2151
Lahore High Court 2021 MST. FOUZIA RAZZAK
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
138, 140		 2021 PTD 162
Inland Revenue Appellate Tribunal 2021 DR. SYED FARHAT ABBAS, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 122(5), 122(9), 153(1)(b), 153(3)		 2021 PTD 157
CUSTOMS APPELLATE TRIBUNAL 2021 M/S ORIENT PAK INTERNATIONAL, LAHORE
Vs
THE DEPUTY COLLECTOR, GROUP-VI, MCC, (APPRAISEMENT-EAST). KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
162		 2021 PTD 138
Inland Revenue Appellate Tribunal 2021 MESSRS SEFAM (PVT.) LTD, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
127, 128, 129		 2021 PTD 47
Lahore High Court 2021 CRESCENT TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
209(8A)		 2021 PTD 689
Inland Revenue Appellate Tribunal 2021 MESSRS HUSSAIN MILLS LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182, 165		 2021 PTD 35
Lahore High Court 2021 COMMISSIONER INLAND REVENUE.
Vs
M/S THREE STAR RICE FACTORY 		Income Tax Ordinance (XLIX of 2001)
133(5)		 2021 PTD 1
Appellate Tribunal Inland Revenue 2021 M/S. MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE - I, CORPORATE RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(36), 100C, 111(1)(c), 122, 122(1), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 177, 177(6), 214C, clause (58) of Part 1 of 2nd Schedule 		2021 PTD 1456
(2020)121 TAX 37
Sindh High Court 2021 M/S STATE LIFE INSURANCE CORPORATION OF PAKISTAN
Vs
THE COMMISSIONER INCOME TAX, COS. III, KARACHI AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
26(a), 80D, 136, 156		 2021 PTD 913
Lahore High Court 2021 M/S AAM DEVELOPERS (PRIVATE) LIMITED
Vs
FEDERAL BOARD OF REVENUE AND OTHERS 		Income Tax Rules, 2002
44(4)		 2021 PTD 1060
Islamabad High Court 2021 M/S FIRST MICRO FINANCE BANK LTD.
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
113, 113C, 131, 137, 137(2), 138(1), 140, 147, 147(1), 147(4), 147(6), 168		 (2022)126 TAX 408
Supreme Court of Pakistan 2021 THE COMMISSIONER INLAND REVENUE
Vs
THE SECRETARY REVENUE DIVISION AND OTHERS 		INCOME TAX ORDINANCE, 2001
122(5A), 126F, 153(1)(c), 153(3), 159, 169, 169(b), 169(2)(C), 169(2)(e), 233, 233(3)		 2021 PTD 11
Islamabad High Court 2021 M/S TELENOR PAKISTAN (PVT.) LTD
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance (XLIX of 2001)
20, 20(1), 21(a), 24, 24(3), 24(11), 32(1), 34(1), 34(3), 34(11), 71, 71(2), 120, 121, 122(4)(a), 122(5A).133, 134(A), 177, Clause (102A) of part I of Second Schedule20, 20(1), 21(a), 24, 24(3), 24(11), 32(1), 34(1), 34(3), 34(11), 71, 71(2), 120, 121, 122(4)(a), 122(5A).133, 134(A), 177, Clause (10		 (2021)124 TAX 391
Islamabad High Court 2021 M/S TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 (2021)124 TAX 389
Appellate Tribunal Inland Revenue 2021 SAAD ULLAH, BRANCH MANAGER, HBL, SARGODHA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
140, 140(5), 182, 182(1)		 (2021)124 TAX 157
Appellate Tribunal Inland Revenue 2021 SAAD ULLAH, BRANCH MANAGER, HBL, SARGODHA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
140, 140(5), 182, 182(1)		 (2021)124 TAX 157
Appellate Tribunal Inland Revenue 2021 M/S. HAZARA EFFICIENT GAS, Karachi
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-IV, LTU, Karachi 		Income Tax Ordinance (XLIX of 2001)
2(29), 2(29C), 122B,, 122(5A), 129, 129(4), 131, 148, 153, 153(7), 153(7)(iv), 153(7)(iv)(a), 153(7)(iv)(b), 159(1), 162, 162(1), clause (72B) of Part IV of the Second Schedule		 (2021)124 TAX 99
Appellate Tribunal Inland Revenue 2021 M/S SIBTAIN HAIDER & BROTHERS
Vs
CIR, RTO, RAWALPINDI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
111, 111(1)(a), 122(9) & 214C 		(2021)124 TAX 69
Appellate Tribunal Inland Revenue 2021 M/S SIBTAIN HAIDER & BROTHERS
Vs
CIR, RTO, RAWALPINDI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
111, 111(1)(a), 122(9) & 214C 		(2021)124 TAX 69
Appellate Tribunal Inland Revenue 2021 M/S MUHAMMAD BROTHER, KARACHI
Vs
THE COMMISSIONER IR, ZONE-IV, RTO-III, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
2(29)(c), 111(1)(b), 114. 120, 122(1), 122(5), 122(5A), 122(9), 148, 170(4), 171, 174(2), 177		 (2021)124 TAX 18
Peshawar High Court 2021 PIR MUHAMMAD S/O SHAIB KHEL R/O GHUNDI JAMROD, KHYBER AGENCY AND 06 OTHERS.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, GOVT, OF PAKISTAN, AT ISLAMABAD AND 09 OTHERS. 		Income Tax Ordinance (XLIX of 2001)
153, 159		 (2021)123 TAX 473
Lahore High Court 2021 CHENAB FLOUR & GENERAL MILLS AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
209		 2021 PTD 892
(2021)123 TAX 399
2021 PLD 343
Lahore High Court 2021 COMMISSIONER OF INCOME TAX, LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
M/S SERVICE INDUSTRIES LIMITED, SERVICES HOUSE, MAIN GULBERG, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(24), 7(b)(i)		 2021 PTD 1153
(2021)123 TAX 321
Appellate Tribunal Inland Revenue 2021 MUHAMMAD RIAZ KHALIL, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
4, 153, 170, 170(4)		 (2021)123 TAX 245
Appellate Tribunal Inland Revenue 2021 SHAHEEN FOUNDATION PAF COMPLEX, SECTOR E-9 ISLAMABAD
Vs
CIR, LTU, ISLAMABAD 		Income Tax Ordinance, 2001, (XLIX OF 2001)
21(c), 32, 60, 61, 64, 67, 120, 122(1), 124, 149, 161, 169, 177		 (2021)123 TAX 205
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MST. FARRAH NAZ 		Income Tax Ordinance (XLIX of 2001)
133		 2021 PTD 2189
(2021)123 TAX 183
Lahore High Court 2021 NESTLE PAKISTAN LTD. & ANOTHER
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
21, 21(4), 116, 208, 209(1), 230		 2021 PTD 521
(2021)123 TAX 96
PDS
Islamabad High Court 2021 THE COMMISSIONER OF INCOME TAX
Vs
MESSRS FAUJI FOUNDATION 		Income Tax Ordinance (XXXI of 1979)
15(d), 15(f), 22, 30, 30(2)(b) 		2021 PTD 1951
Supreme Court of Pakistan 2021 THE COMMISSIONER IR (LEGAL), RTO, PESHAWAR AND OTHERS
Vs
AGE INDUSTRIES (PVT.) LTD., 97-A INDUSTRIAL ESTATE JAMRUD ROAD, PESHAWAR THROUGH DIRECTOR AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
80C,		 2021 PTD 1315
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE MULTAN
Vs
SH. MUHAMMAD AMIN ARSHAD 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
39, 111(1), 122(5A), 182(2)		 2021 PTD 639
Islamabad High Court 2021 MESSRS FEDERAL BANK FOR COOPERATIVES, ISLAMABAD
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
54		 2021 PTD 1203
Islamabad High Court 2021 MEENA MUNAWAR KHAN
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
53, 148		 2021 PTD 407
(2020)122 TAX 386
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE ZONE BAHAWALPUR, REGIONAL TAX OFFICE, BAHAWALPUR
Vs
MESSRS BASHIR AHMED (DECEASED) THROUGH LRS 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 122, 122(1), 122(5), 122(9)		 2021 PTD 1182
Lahore High Court 2021 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS SUPER FINE INDUSTRY 		Income Tax Ordinance (XLIX of 2001)
122(1), 133, 133(5), 177, 177(4)(a), 177(4)(d)		 2021 PTD 2149
Sindh High Court 2021 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS SUPER FINE INDUSTRY 		Income Tax Ordinance (XLIX of 2001)
122(1), 133, 133(5), 177, 177(4)(a), 177(4)(d)		 2021 PTD 2149
Sindh High Court 2021 MESSRS M. MUBBASHIR TRADER THROUGH OWNER
Vs
APPELLATE TRIBUNAL SINDH REVENUE BOARD, KARACHI AND 3 OTHERS 		Sindh Sales Tax on Services Act (XII of 2011)
24B		 2021 PTD 2101
Inland Revenue Appellate Tribunal 2021 DR. FARRUKH ANSARI, ACCOUNTANT MEMBER
Vs
MESSRS SHAHEEN ENTERPRISES 		Contract Act, 1872
182, 186, 188		 2021 PTD 2078
Federal Tax Ombudsman 2021 SECRETARY, REVENUE DIVISION, ISLAMABAD AND OTHERS
Vs
DEALING OFFICER APPRAISAL OFFICER 		Income Tax Ordinance (XLIX of 2001)
172, 172(3), 170(3)(f), 173, 170, 218		 2021 PTD 2045
Federal Tax Ombudsman 2021 SECRETARY, REVENUE DIVISION, ISLAMABAD AND OTHERS
Vs
DEALING OFFICER APPRAISAL OFFICER 		Income Tax Ordinance (XLIX of 2001)
172, 172(3), 170(3)(f), 173, 170, 218		 2021 PTD 2045
Supreme Court of Pakistan 2021 MESSRS NISHAT MILLS LIMITED AND ANOTHER
Vs
THE COMMISSIONER OF INCOME/WEALTH TAX, COMPANIES ZONE, FAISALABAD (NOW CIR, LTU, LAHORE) 		Income Tax Ordinance (XLIX of 2001)
213		 2021 PTD 1986
Inland Revenue Appellate Tribunal 2021 MESSRS CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
236A, 236A(1)		 2021 PTD 1959
Inland Revenue Appellate Tribunal 2021 ASAD ALI
Vs
THE COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
37, 37(3), 129, 221		 2021 PTD 1924
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS ZAHID MAJEED CORPORATION, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-VIII, MCC APPRAISEMENT-EAST, KARACHI AND ANOTHER 		Customs Act (IV of 1969)
25, 25A, 32, 79(1), 156(1), 156(14), 179, 180, 202		 2021 PTD 1879
Sindh High Court 2021 MESSRS CIVIL AVIATION AUTHORITY THROUGH AUTHORIZED REPRESENTATIVE
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133, 133(12), 161, 205, 236A, Division VIII of Part-IV of First Schedule 		2021 PTD 1867
Sindh High Court 2021 MESSRS CIVIL AVIATION AUTHORITY THROUGH AUTHORIZED REPRESENTATIVE
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133, 133(12), 161, 205, 236A, Division VIII of Part-IV of First Schedule 		2021 PTD 1867
Lahore High Court 2021 MUHAMMAD MUNIR PIRACHA
Vs
DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
114(2), 120, 120(1), 122, 174, 176, 177(1)		 2021 PTD 1861
Peshawar High Court 2021 MESSRS HADI KHAN SILK MILLS AND ANOTHER
Vs
GOVERNMENT OF PAKISTAN, THROUGH FEDERAL SECRETARY FINANCE AND 7 OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 53(2), 148, 159, Schedule Second, Part-I, Cl. 146, Part-IV, Cl. 110		 2021 PTD 1842
Islamabad High Court 2021 COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE
Vs
MESSRS WATEEN TELECOM LIMITED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(2), 122(9), 133, 137(2)		 2021 PTD 1827
Sindh High Court 2021 S.M. ALI ZAMAN GARDEZI AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND OTHERS 		Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)
9, 10		 2021 PTD 1788
Sindh High Court 2021 S.M. ALI ZAMAN GARDEZI AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND OTHERS 		Income Tax Ordinance, 2001
227		 2021 PTD 1788
Inland Revenue Appellate Tribunal 2021 THE COMMISSIONER INLAND REVENUE, RTO-II, LAHORE
Vs
MESSRS SAJID FLOUR MILLS (PVT.) LTD., LAHORE
2021 PTD 1737
Inland Revenue Appellate Tribunal 2021 MESSRS MUSTAQIM DYEING AND PRINTING INDUSTRIES (PVT.) LTD. KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-VI, CRTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
108, 122(5A)		 2021 PTD 1718
Inland Revenue Appellate Tribunal 2021 MESSRS MUSTAQIM DYEING AND PRINTING INDUSTRIES (PVT.) LTD. KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-VI, CRTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
108, 122(5A)		 2021 PTD 1718
Islamabad High Court 2021 RAJA FIDA HUSSAIN HAFEEZ
Vs
DEPUTY DIRECTOR-I, ESTATE MANAGEMENT DIRECTORATE-II, CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
236-A		 2021 PTD 1710
Lahore High Court 2021 COMMISSIONER INLAND REVENUE, FAISALABAD
Vs
MESSRS ZAHID JEE FABRICS LIMITED 		Income Tax Ordinance (XLIX of 2001)
114, 114(6), 120, 122, 122(3), 122(5A), 122(9), 133, 177 		2021 PTD 1705
Inland Revenue Appellate Tribunal 2021 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD
Vs
MESSRS FIRDOUS CLOTH MILLS (PVT.) LTD., FARIDABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 122, 122(2), 122(4), 151		 2021 PTD 1673
Inland Revenue Appellate Tribunal 2021 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD
Vs
MESSRS FIRDOUS CLOTH MILLS (PVT.) LTD., FARIDABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 122, 122(2), 122(4), 151		 2021 PTD 1673
Islamabad High Court 2021 PKP EXPLORATION LIMITED AND OTHERS
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132		 2021 PTD 1644
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE PRINCIPAL APPRAISER (R&D), MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS 		Customs Act (IV of 1969)
Customs Rules, 2001		 2021 PTD 1628
Customs Appellate Tribunal 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE PRINCIPAL APPRAISER (R&D), MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
177		 2021 PTD 1628
Lahore High Court 2021 COMMISSIONER OF INLAND REVENUE, LAHORE
Vs
MESSRS SARITOW SPINNING MILLS LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
50, 50(4), 80C, 153(1)		 2021 PTD 1572
Appellate Tribunal Inland Revenue 2021 MUHAMMAD FAROOQ PROP, AL-NOOR FOOD INDUSTRIES, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU-II, KARACHI 		Income Tax Ordinance, 2001
62, 63, 65, 66(A), 67, 110(2), 111, 111(1), 111(1)(b), 111(C), 114(1), 120, 122, 122(1), 122(4), 122(5), 122(5A), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(8), 122(9), 129, 161, 172(2), 174, 174(2), 176(1), 177, 177(6), 205, 214C		 2021 PTD 1534
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MESSRS OLYMPIA CHEMICALS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
13(2)(c), 133		 2021 PTD 1512
Supreme Court of Pakistan 2021 SUI NORTHERN GAS PIPELINES LIMITED
Vs
COMMISSIONER INLAND REVENUE, LEGAL DIVISION LARGE TAXPAYERS UNIT 		Income Tax Ordinance (XLIX of 2001)
170, 171 		2021 PTD 1582
Lahore High Court 2021 COMMISSIONER INLAND REVENUE, LAHORE
Vs
Messrs KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 133, 133(2), 221		 2021 PTD 1396
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE ZONE-I, LTU
Vs
MCB BANK LIMITED 		Income Tax Ordinance (XLIX of 2001)
52, 86, 161, 176		 2021 PTD 1367
Lahore High Court 2021 RAMZAN SUGAR MILLS LIMITED
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122(4), 12(9)		 2021 PTD 1321
Islamabad High Court 2021 ABDULLAH KHAN
Vs
COMMISSIONER INLAND REVENUE (APPEALS-II) REGIONAL TAX OFFICE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
12, 138(1), 161, 161(1), 161(1A)		 2021 PTD 1275
Inland Revenue Appellate Tribunal 2021 MUHAMMAD YOUNAS
Vs
The COMMISSIONER INLAND REVENUE, SIALKOT 		Income Tax Ordinance (XLIX of 2001)
13, 30, 30(e), 39, 111, 111(1)(d), 122, 122(1), 122(5), 122(9)		 2021 PTD 1223
Lahore High Court 2021 MAJEED FABRICS (PVT) LTD, ETC.
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF ENERGY, ETC. 		Income Tax Ordinance (XLIX of 2001)
159, 159(1), 235, Second Sched. Part-IV, Cl. 66		 2021 PTD 1136
Islamabad High Court 2021 MESSRS ATTOCK GEN LTD. REFINERY, P.O. MORGAH, RAWALPINDI THROUGH CHIEF EXECUTIVE
Vs
CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, RAWALPINDI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2021 PTD 1088
Federal Tax Ombudsman 2021 MIAN KALEEM AKHTAR
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3), 9, 9(2)(b), 10, 10(1)		 2021 PTD 984
Sindh High Court 2021 SAPPHIRE TEXTILE MILLS LIMITED THROUGH COMPANY SECRETARY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND EX-OFFICIO CHAIRMAN, FBR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
5A		 2021 PTD 971
Sindh High Court 2021 THE COMMISSIONER INLAND REVENUE, ZONE-IV, CORPORATE REGIONAL TAX OFFICE, KARACHI AND OTHERS
Vs
MESSRS MSC SWITZERLAND GENEVA AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B, 107		 2021 PTD 885
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE, MULTAN ZONE, RTO, MULTAN.
Vs
FALAH UD DIN QURESHI. 		Income Tax Ordinance (XLIX of 2001)
111		 (2021)124 TAX 547
Inland Revenue Appellate Tribunal 2021 SARDAR LIAQAT HUSSAIN, CHAIRPERSON SHAKIL AHMAD, ACCOUNTANT MEMBER
Vs
The BANK OF PUNJAB MIRPUR (A.K) 		Income Tax Ordinance (XLIX of 2001)
122, 122(2), 122(5)		 2021 PTD 634
Peshawar High Court 2021 GUL AYAZ PLASTIC INDUSTRY
Vs
TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE THROUGH CHIEF EXECUTIVE AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(29), 100C, 148, 150, 152(1), 153, 154, 156, 156A, 233, 233A, 234(5)		 2021 PTD 795
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Customs Act (IV of 1969)
2(a), 26(2), 32(3), 80, 83A, 193, 205		 2021 PTD 616
Sindh High Court 2021 INDUS MOTOR COMPANY LIMITED THROUGH DULY AUTHORIZED OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
37A, Division VII of Part I of First Schedule		 2021 PTD 460
Customs Appellate Tribunal 2021 MESSRS DJN CORPORATION, KARACHI
Vs
THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI 		Income Tax Ordinance (XLIX of 2001)
177, 228		 2021 PTD 418
Lahore High Court 2021 M/S SYED JAMIL & COMPANY (PRIVATE) LIMITED THROUGH CHIEF EXECUTIVE OFFICER
Vs
PAKISTAN RAILWAYS THROUGH CHIEF COMMERCIAL MANAGER, LAHORE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 170, 170(4), 236A		 2021 PTD 1016
Federal Tax Ombudsman 2021 M/S SHAH SONS PAKISTAN (PVT.) LTD., MULTAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
124, 170, 171(2)(a)		 2021 PTD 416
Islamabad High Court 2021 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
Vs
M/S COMMUNICATION CITY (PVT.) LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
133		 2021 PTD 359
Federal Tax Ombudsman 2021 M/S M. SHAH MUHAMMAD & SONS (PVT.) LTD.
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 170(4), 171, 120		 2021 PTD 344
Supreme Court of Pakistan 2021 Messrs SHAHID GUL AND PARTNERS
Vs
DEPUTY COMMISSIONER OF INCOME TAX, AUDIT-V, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
20, 20(1), 21, 21(n), 22(15), 22(13)(b), 24, Third Sched., Pt. I		 2021 PTD 299
Sindh High Court 2021 AAMEER MUSTAALY KARACHIWALLA.
Vs
DEPUTY COMMISSIONER I.R AND OTHERS. 		Income Tax Ordinance (XLIX of 2001)
114, 116A, 182, 182(2)		 2021 PTD 335
Inland Revenue Appellate Tribunal 2021 AZHAR SADIQ CH. ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 122(1), 122(9), 177(10), 214-C 		2021 PTD 184
Inland Revenue Appellate Tribunal 2021 M/s WAULAR ENGINEERING, ISLAMABAD
Vs
The COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
161, 205, 221		 2021 PTD 166
Appellate Tribunal Inland Revenue 2020 AZHAR MAHMOOD RANJHA THROUGH TAUSEEF-UL-ISLAM
Vs
COMMISSIONER INLAND REVENUE, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b)(c), 114, 114(4), 115, 116(1), 122C(1), 122C(2), 172(3)		 2020 PTD 1292
Inland Revenue Appellate Tribunal 2020 ABDUL ASIF
Vs
COMMISSIONER INLAND REVENUE ZONE (WHT), RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
12, 12(2)(c), Clause 39, Part-I, Second Schedule		 2020 PTD 1258
Customs Appellate Tribunal 2020 Messrs YOUSUF ENTERPRISES, KARACHI
Vs
THE ASSISTANT DIRECTOR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 162, 162(1), 177, 207, 228, 230A		 2020 PTD 1222
Inland Revenue Appellate Tribunal 2020 CITY SUPER STORE-II, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(3), 114(4), 120, 120(3), 120(4), 121, 177		 2020 PTD 1084
Lahore High Court 2020 D.G. KHAN CEMENT COMPANY LIMITED & ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance, 2001
2(28A), 2(63), 4B, 4B(1), 4B(2), 4B(3), 4B(4), 137(1), Division IIA of Part I of the First Schedule, Part IV, Part X, Part XI and Part XII of Chapter X and Part I of Chapter XI		 2020 PTD 1186
Peshawar High Court 2020 Pir Muhammad s/o Shaib Khel r/o Ghundi Jamrod, Khyber Agency and 06 others.
Vs
Federation of Pakistan through Secretary Ministry of Finance, Govt, of Pakistan, at Islamabad and 09 others. 		Income Tax Ordinance (XLIX of 2001)
2(29), 148, 150, 152(1), 153, 154, 156, 156A, 159, 233, 233A, 234(5)		 2020 PTD 1060
Federal Tax Ombudsman 2020 MUHAMMAD SHABBIR
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(1), 120, 170, 170(4), 171, 171(2)(c), 235		 2020 PTD 1057
Lahore High Court 2020 NATIONAL POWER PARKS MANAGEMENT COMPANY (PVT.) LTD.
Vs
NATIONAL POWER PARKS MANAGEMENT COMPANY (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
53, 65D, 113A, 120, 122(5A), 127, 137, 140, 147, 147(A), 147(B), 147(1), 147(4), 147(6), 147(7), 168, 205(1B), 210, Part-II of Chapter X		 2020 PTD 1001
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS MALIK USMAN 		Income Tax Ordinance (XLIX of 2001)
13(1)(aa), 111, 111(1)(a), 111(1)(b), 122(1), 122(5), 133, 133(5)		 2020 PTD 968
Islamabad High Court 2020 SHABNAM ASHRAF, PROPRIETOR OF PREPARATORY SCHOOL, ISLAMABAD
Vs
THE DIRECTOR (HQ) I&I-IR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION IR AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
139,179		 2020 PTD 1917
Federal Tax Ombudsman 2020
Vs
 Income Tax Ordinance (XLIX of 2001)
114		 2020 PTD 966
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
ASHRAF SUGAR MILLS LIMITED 		Income Tax Ordinance (XLIX of 2001)
21(l), 60A, 122, 122(1), 122(5), 122(9), 133, 133(5), 174(2)		 2020 PTD 962
Lahore High Court 2020 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS AKRAM INDUSTRIES LIMITED 		Income Tax Ordinance (XLIX of 2001)
113, 133, 133(5)		 2020 PTD 1700
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS Z&J HYGIENIC PRODUCTS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133, 133(5), Clause 45 of Part IV of the Second Schedule		 2020 PTD 948
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS LAHORE MEDICAL INSTRUMENTS PRIVATE LIMITED 		Income Tax Ordinance (XLIX of 2001)
122, 133, 133(5), 156		 2020 PTD 1680.
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
EMCO INDUSTRIES LIMITED 		Income Tax Ordinance (XLIX of 2001)
34(5), 122(5A), 133, 133(5)		 2020 PTD 904
Supreme Court of Pakistan 2020 HAMID ASHRAF (LATE) THROUGH HIS L.RS., ETC.
Vs
COMMISSIONER INLAND REVENUE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
114, 120, 170, 170(3), 171, 171(2), 171(2)(a) 		2020 PTD 1157
(2020)122 TAX 265
2020 PTCL 412
Customs Appellate Tribunal 2020 MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD
Vs
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD 		Income Tax Ordinance (XLIX of 2001
128, 140, 148, 162, 162(1), 177		 2020 PTD 877
Supreme Court of Pakistan 2020 FBR THROUGH CHAIRMAN, ISLAMABAD ETC. (IN BOTH CASES)
Vs
M/S WAZIR ALI AND COMPANY ETC (IN CA 1460/2013) 		Income Tax Ordinance (XLIX of 2001)
4A, 4(1), 53(2), 74, 114, 115, 148, Part V of Chapter X of Chapter XIII, Part III of the Second Schedule		 2020 PTD 1140
(2020)122 TAX 1
2020 PTCL 393
Islamabad High Court 2020 SHABNAM ASHRAF, PROPRIETOR OF PREPARATORY SCHOOL, ISLAMABAD
Vs
THE DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-III, ZONE-I, REGIONAL TAX OFFICE (RTO), ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(5A), 122(9), 177, 177(4), 177(5)		 2020 PTD 1670
Customs Appellate Tribunal 2020 JEHANZAIB WAHLAH (MEMBER JUDICIAL-IIII)
Vs
THE DEPUTY COLLECTOR, CUSTOMS INTELLIGENCE UNITS, MCC OF PMBQ, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162, 162(1), 228		 2020 PTD 172
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS DESCON ENGINEERING LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
88a, 103, 122(5A), 122(9), 133, 133(1)		 2020 PTD 873
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-RIAZ CHEMICALS
Vs
THE COMMISSIONER (APPEALS), SRB AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
154, 164(2)		 2020 PTD 89
Islamabad High Court 2020 MESSRS TECNIMONT SPA THROUGH SPECIAL ATTORNEY
Vs
PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
50		 2020 PTD 1646
Sindh Revenue Board Appellate Tribunal 2020 JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN AGHA KAFEEL BARIK, TECHNICAL MEMBER
Vs
JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN AGHA KAFEEL BARIK, TECHNICAL MEMBER 		Income Tax Ordinance (XLIX of 2001)
53, 100C		 2020 PTD 836
Sindh High Court 2020 A. P. MOLLER MAERSK AND OTHERS
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
7, 107		 2020 PTD 1614
Appellate Tribunal Inland Revenue 2020 MUHAMMAD SALEEM JAMALI ST AGENCIES, KARACHI
Vs
CIR, ZONE-III, LTU-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
120, 122(1)(5A), 122(9)		 2020 PTD 1045
Sindh High Court 2020 BANK ALFALAH LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
176, 176(1)(a)		 2020 PTD 827
Islamabad High Court 2020 COMMISSIONER INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, ISLAMABAD
Vs
MESSRS PAK STEEL RE-ROLLING MILLS 		Income Tax Ordinance (XLIX of 2001)
85, 108, 109, 133		 2020 PTD 1252
(2021)123 TAX 458
2021 PTCL 315
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
M/S FORMANITE HOUSING SCHEME, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 120(1), 122(9), 133		 2020 PTD 799
Lahore High Court 2020 COMMISSIONER OF INCOME TAX, LAHORE
Vs
MACHINE CRAFT (PVT.) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2020 PTD 788
HIGH COURT (AJ&K) 2020 SHEIKH MUHAMMAD TUFAIL PROPRIETOR DATA CLOTH HOUSE SHAHEED CHOWK, KOTLI AZAD KASHMIR
Vs
THE COMMISSIONER OF INCOME TAX AZAD JAMMU AND KASHMIR COUNCIL, MUZAFFARABAD (AZAD KASHMIR) AND ANOTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 114(1), 114(2), 114(4), 120, 120(1), 120(1)(b), 120(3), 120(4), 122, 122(1), 122(5), 122(9), 133		 2020 PTD 1217
(2021)123 TAX 274
2021 PTCL 347
Lahore High Court 2020 COMMISSIONER OF INCOME TAX (LEGAL) RTO, ABBOTTABAD
Vs
ED-ZUBLIN AG GERMANY and another 		Income Tax Ordinance (XLIX of 2001)
133, 221		 2020 PTD 782
Inland Revenue Appellate Tribunal 2020 MUSHARAF GULZAR AND OTHERS
Vs
COMMISSIONER IR, RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 182		 2020 PTD 733
Sindh High Court 2020 SHEHARYAR AHMED
Vs
THE STATE 		Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 645
Federal Tax Ombudsman 2020 SHAKIR ALI RAJPUT
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115(3)(b), 115(3)(d), 231-A, 236-P		 2020 PTD 642
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
M/S. SHAMIM OIL (PVT.) 		Income Tax Ordinance (XLIX of 2001)
133, 133(5), 153A, 161, Second Schedule Part-IV, Clause (80)		 2020 PTD 1169
Sindh High Court 2020 SCHLUMBERGER SEACO INC.
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE C-12, COMPANIES-I, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
9, 11(b), 12(3)(b), 15, 163		 2020 PTD 386
Federal Tax Ombudsman 2020 SH. QAISER MEHMOOD
Vs
The SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(1), 122A 		2020 PTD 510
Supreme Court of Pakistan 2020 UMAR ATA BANDIAL, JUSTICE MAQBOOL BAQAR, JUSTICE FAISAL ARAB, JUSTICE
Vs
MESSRS ED-ZUBLIN AG GERMANY AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133		 2020 PTD 785
Supreme Court of Pakistan 2020 MESSRS ELITE ESTATE (PVT.) LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
152		 2020 PTD 802
Islamabad High Court 2020 M/S. PAKISTAN OILFIELDS LIMITED THROUGH GENERAL MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122		 2020 PTD 110
Federal Tax Ombudsman 2020 MESSRS MF ENTERPRISES, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-V, MCC OF APPRAISEMENT-EAST, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162, 162(1)		 2020 PTD 454
Sindh High Court 2020 M/s PAKISTAN SERVICES LIMITED KARACHI
Vs
THE COMMISSIONER OF INCOME TAX COMPANIES-II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(26), 25(c), 62, 136, 136(1)		 2020 PTD 439
Lahore High Court 2020 D.G.KHAN CEMENT CO. LTD. ETC.
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
174, 173(3), 177		 2020 PTD 2111
(2021)123 TAX 361
2021 PTCL 130
Inland Revenue Appellate Tribunal 2020 M/S BILAL STEEL MILLS (PVT.) LTD. LAHORE
Vs
The CIR, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
19, 21(c), 39(3), 65-D, 111, 159(1), 221		 2020 PTD 359
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
RAJA MAZHAR HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
11(6), 79(2), 82, 101, 111, 133, 133(5), 172(3)		 2020 PTD 331
Lahore High Court 2020 KHALID NAZIR SPINNING MILLS LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
159		 2020 PTD 274
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
Messrs GREENVELLY PREMIUM SUPER MARKET (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
2(36), 21(a), 61, 111, 122, 122(1), 131, 131(1), 132, 133, 214-C 		2020 PTD 260
Islamabad High Court 2020 MESSRS HONGKONG HUIHUA GLOBAL TECHNOLOGY LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, REVENUE DIVISION AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(41)(c), 11(6), 101, 101(3), 122-B, 152(2A)(5)(7)(a)(i)(ii)(iii)(iv)		 2020 PTD 7
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
GRAYS LEASING LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12(19), 62, 136		 2020 PTD 153
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
BANK OF PUNJAB AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
17, 17(1)(a), 32, 133(4)(5)		 2020 PTD 1
Inland Revenue Appellate Tribunal 2020 M/S. SWEETY TEXTILE (PVT.) LIMITED, FAISALABA
Vs
CIR, CORPORATE ZONE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
122(4)		 2020 PTD 907
Sindh High Court 2020 INDUS MOTOR COMPANY LIMITED AND OTHERS
Vs
PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
177, 214-C		 2020 PTD 297
Supreme Court of Pakistan 2020 COMMISSIONER OF INCOME TAX (LEGAL) REGIONAL TAX OFFICER, PESHAWAR
Vs
SAFEER JAN 		Income Tax Ordinance (XLIX of 2001)
12(18), 13(aa)		 2020 PTD 278
Appellate Tribunal Inland Revenue 2020 M/S. HONDA PALACE, HYDERABAD
Vs
THE CIR WIIT ZONE, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
153(7), 165(5), 182, 182(1)(1A)(2)		 2020 PTD 940
Sindh High Court 2020 MUHAMMAD AYAZ KHAN AND OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
4, 9, 10, 11, 12, 12(1), 12(2), 12(2)(c), 39, 149		 2020 PTD 2200
Inland Revenue Appellate Tribunal 2020 M. TARIQ PROPRIETOR, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 122(9), 127, 131, 132(10), 221, 214C		 2020 PTD 2189
Inland Revenue Appellate Tribunal 2020 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), LTU, ISLAMABAD
Vs
M/S OPI GAS PRIVATE LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
113, 114(6), 120(1), 120(1)(b), 121, 122, 122(1), 221		 2020 PTD 2163
Sindh High Court 2020 M/S. A.F. FERGUSON & CO. & OTHERS
Vs
PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(10), 2(26), 32, 80, 80(2), 92, 92(1) 92(2), 92(3), 92(4), 92(5), 93		 2020 PTD 27
Sindh High Court 2020 M/S BAWANY SUGAR MILLS LIMITED THROUGH SENIOR MANAGER TAXATION
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2020 PTD 696
Inland Revenue Appellate Tribunal 2020 MUHAMMAD HANIF
Vs
THE CIR, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
153(1)(a), 115(4), 120(1), 122, 153, 153(7), 221, 221(4)		 2020 PTD 698
Customs Appellate Tribunal 2020 MESSRS K.B. CORPORATION AND ANOTHER
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162, 162(1), 228		 2020 PTD 713
Sindh High Court 2020 THE COMMISSIONER (LEGAL), INLAND REVENUE, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS FATEH TEXTILE MILLS LTD. 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(1)		 2020 PTD 203
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
/S PUNJAB POULTRY FEED (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2020 PTD 224
Inland Revenue Appellate Tribunal 2020 RAJA M. RAHEEL
Vs
The COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, SIALKOT 		Income Tax Ordinance (XLIX of 2001)
82, 82(a), 111, 121, 121(1), 122, 122-C, 129, 141, 172, 172(5), 218, 218(1)(a)		 2020 PTD 403
Supreme Court of Pakistan 2020 COMMISSIONER INLAND REVENUE (ZONE-I) LTU, KARACHI
Vs
M/S LINDE PAK LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
50(7D), 52		 2020 PTD 549
Lahore High Court 2020 COMMISSIONER INLAND REVENUE LYALLPUR ZONE, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS CERTIFICATION TRENDS, 147-C, PEOPLES COLONY, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
133, Part-I to the Second Schedule 		2020 PTD 2187
Islamabad High Court 2020 M/s Askari Bank Limited, Rawalpindi
Vs
Commissioner of Income Tax (Legal), Large Taxpayer Unit, etc. 		Income Tax Ordinance (XLIX of 2001)
22, 22(15), 23, 23(1), 120, 122(5), 122(5A), 133		 2020 PTD 2119
Lahore High Court 2020 SH. ZAFAR UL ISLAM
Vs
SH. ZAFAR UL ISLAM 		Income Tax Ordinance (XLIX of 2001)
4, 149, First Schedule		 2020 PTD 2056
Inland Revenue Appellate Tribunal 2020 SHAHEEN FOUNDATION PAF COMPLEX, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 120, 121, 122(1), 122(4), 124, 149, 160, 161, 169, 174, 177		 2020 PTD 2015
Inland Revenue Appellate Tribunal 2020 DILDAR HUSSAIN
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
140, 129, 160, 161, 162, 163, 182, 182(1), 182(14)		 2020 PTD 1988
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, SARGODHA
Vs
MESSRS BHALWAL KINNOW GRADING FACTORY, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1), 111(1)(d), 122(1), 122(5), 133(5)		 2020 PTD 1977
Federal Tax Ombudsman 2020 BOARDS OF INTERMEDIATE AND SECONDARY EDUCATION, ABBOTTABAD
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171, 171(2)(a)		 2020 PTD 557
Sindh High Court 2020 KIRTHAR PAKISTAN BV THROUGH AUTHORIZE ATTORNEY
Vs
KIRTHAR PAKISTAN BV THROUGH AUTHORIZE ATTORNEY 		Income Tax Ordinance (XLIX of 2001)
172, 172(3), 172(3)(b), 172(5)		 2020 PTD 1927
Federal Tax Ombudsman 2020 NISAR AHMAD
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
115(4), 115(6), 120, 153(1)(a), 170(4), 171, 231A, 236P		 2020 PTD 602
Sindh High Court 2020 SHAFQAT ELAHI SHAIKH
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
62, 135		 2020 PTD 604
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS ARFAT OIL INDUSTRIES 		Income Tax Ordinance (XLIX of 2001)
115, 133, 182, 182(2)		 2020 PTD 1908
Inland Revenue Appellate Tribunal 2020 MESSRS PGS CONSORTIUM LTD., LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(54)(e), 18(1)(c), 107, 152, 152(5)		 2020 PTD 1876
Inland Revenue Appellate Tribunal 2020 MUHAMMAD HANIF
Vs
THE CIR, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
153(1)(a), 115(4), 120(1), 122, 153, 153(7), 221, 221(4)		 2020 PTD 698
Appellate Tribunal Inland Revenue 2020 MESSRS ISLAM SOAP INDUSTRIES (PVT.) LTD.
Vs
MESSRS ISLAM SOAP INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
S.122		 2020 PTD 1850
Islamabad High Court 2020 MESSRS OIL AND GAS DEVELOPMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
183		 2020 PTD 1826
Sindh High Court 2020 COMMISSIONER OF INCOME TAX
Vs
NATIONAL BANK OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2020 PTD 1815
Inland Revenue Appellate Tribunal 2020 MESSRS MAAKSONS, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 121(1)(d), 122, 137(2), 153(1)(C), 161, 174(2), 177, 205		 2020 PTD 1732
Customs Appellate Tribunal 2020 THE DIRECTOR, THROUGH DEPUTY DIRECTOR
Vs
M/S EKADA CORPORATION, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
162(1), 177, 207, 228		 2020 PTD 573
Inland Revenue Appellate Tribunal 2020 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
SUJNANI WINE STORE 		Income Tax Ordinance (XLIX of 2001)
122		 2020 PTD 1692
Islamabad High Court 2020 MESSRS PAKISTAN TELECOMMUNICATION AUTHORITY
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
49, 49(1), 49(2), 49(3), 49(4), 122(5A), 122(9), 147		 2020 PTD 1683
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS LAHORE MEDICAL INSTRUMENTS PRIVATE LIMITED 		Income Tax Ordinance (XLIX of 2001)
122, 133, 133(5), 156		 2020 PTD 1680
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
RAJA MUHAMMAD RAHEEL 		Income Tax Ordinance (XLIX of 2001)
11(6), 79(2), 101, 111, 172(3), 133		 2020 PTD 1662
Supreme Court of Pakistan 2020 MANZOOR AHMAD MALIK, JUSTICE SYED MANSOOR ALI SHAH, JUSTICE QAZI MUHAMMAD AMIN AHMED, JUSTICE
Vs
MESSRS RAFEH LIMITED 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2020 PTD 1657
Inland Revenue Appellate Tribunal 2020 MESSRS ZIAUDDIN UNIVERSITY, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I 		Income Tax Ordinance (XLIX of 2001)
2(36), 2(36)(c), 100C, 100C(2)(d), 122, 122(5A), 159, 177, Clauses 58A, 92 of Part I of Second Schedule		 2020 PTD 1583
Inland Revenue Appellate Tribunal 2020 MESSRS HUSSAIN MILLS LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYER UNIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
165, 182(1)(1A) & 182(1)(14)		 2020 PTD 1569
Inland Revenue Appellate Tribunal 2020 CIR, RTO, ISLAMABAD
Vs
MESSRS STAR MARKETING (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122C, 182, 182(1)		 2020 PTD 1559
Customs Appellate Tribunal 2020 MESSRS AFU INTERNATIONAL, KARACHI
Vs
THE DEPUTY COLLECTOR, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
140, 162(1)		 2020 PTD 1517
Lahore High Court 2020 RELIANCE COMMODITIES (PRIVATE) LTD
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)-
4B, 4B(3), 4B(4), 4B(5), 120, 122(5A), 122(9), 137(1), 210, 210(1), 210(1A)		 2020 PTD 1464 -- 2020 PTCL 620 -- (2021)124 TAX 490
Sindh High Court 2020 YAQOOB AHMED THROUGH ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY OF LAW, MINISTRY OF LAW AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
115		 2020 PTD 1407
Customs Appellate Tribunal 2020 MESSRS TAGERS, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2020 PTD 1359
Inland Revenue Appellate Tribunal 2020 MESSRS MAGNUM MANAGEMENT SOLUTIONS (PVT.) LTD. KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I KARACHI 		Income Tax Ordinance (XLIX of 2001)
149, 161, 161(1A), 165, 182, 182(1), 205		 2020 PTD 1345
Customs Appellate Tribunal 2020 MESSRS MIANOOR ENTERPRISES KARACHI AND OTHERS
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 1330
Islamabad High Court 2020 TERADATA IRELAND LIMITED AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 152, 152A		 2020 PTD 1316
Customs Appellate Tribunal 2019 M/S. SHARIF CUSTOMS CLEARING AGENCY, NWR PLAZA, QAYYUM STADIUM, PESHAWAR
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION), ISLAMABAD AND 2 OTHERS. 		Law: Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 1214
Lahore High Court 2019 MESSRS STARLET INNOVATIONS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 154, 169(3), 177		 2019 PTD 60
Lahore High Court 2019 ABDUL GHANI
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(2)		 2019 PTD 764
(2019)120 TAX 216
2021 PTCL 240
Customs Appellate Tribunal 2019 MESSRS AL-AMNA INTERNATIONAL
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS, FBR-KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2019 PTD 212
Customs Appellate Tribunal 2019 M/S HAFEEZ MOTOR STORE AND ANOTHER
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 187
Sindh High Court 2019 AZEE SECURITIES (PVT.) LIMITED.
Vs
FEDERAL BOARD OF REVENUE & OTHERS. 		Income Tax Ordinance, 2001
120, 120(1), 122, 122(9), 177, 177(2), 177(6), 214, 214C, 214C, 214(C)(1A),		 2019 PTD 903
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
M/S EDUCATION EXCELLENCE LTD. 		INCOME TAX ORDINANCE, 2001
(XLIX OF 2011)
120 TAX 91
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
MESSRS MUHAMMAD RAMZAN & CO., KANDHKOT 		Income Tax Ordinance (XLIX of 2001)
2(64), 4(5), 8, 9, 9(5), 11, 12(2), 122(5A), 169		 2019 PTD 1256
Sindh High Court 2019 RANA NADEEM AHMED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF PETROLEUM AND NATURAL RESOURCES, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 122C, 144		 2019 PTD 1264
Inland Revenue Appellate Tribunal 2019 WASHDEV
Vs
The COMMISSIONER INLAND REVENUE, LARKANA ZONE, R.T.O., SUKKUR 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 122, 138(1)		 2019 PTD 1286
Inland Revenue Appellate Tribunal 2019 The COMMISSIONER INLAND REVENUE, SPECIAL RTO, MULTAN
Vs
M/S ATTIQ-UR-REHMAN, MULTAN 		Income Tax Ordinance (XLIX of 2001)
177, 182(1)(8)(a), 214C		 2019 PTD 1294
Sindh High Court 2019 M/S. DIAMOND METALS (AOP) THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
159(1)(3)(4)(6), 235		 2019 PTD 1296
Inland Revenue Appellate Tribunal 2019 MESSRS M.F. & CO., PROP. FAISAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O.-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 111(1)(c), 122, 122(1), 122(4), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 161, 205		 2019 PTD 1347
Sindh High Court 2019 MESSRS ASIO AFRICAN CO. (PVT.) LTD. AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 2nd Schedule		 2019 PTD 1368
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, TRO, FAISALABAD
Vs
FAQIR HUSSAIN & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(a), 111(1)(b), 111(1)(c), 111(2), 122(5A), 122(9), 133(5)		 2019 PTD 1828
Supreme Court of Pakistan 2019 PETITIONER(S): H.M. EXTRACTION GHEE AND OIL INDUSTRIES (PVT.) LTD. AND ANOTHER
Vs
RESPONDENT(S): FEDERAL BOARD OF REVENUE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
65D, 100C, 148, 159(1)(a)		 2019 PTD 1479
Lahore High Court 2019 MESSRS GHANI GLASS LIMITED THROUGH MANAGER LEGAL, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, LARGE TAXPAYER UNIT, LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
120, 132, 133		 2019 PTD 1559
HIGH COURT (AJ&K) 2019 COMMISSIONER INLAND REVENUE, MUZAFFARABAD AND OTHERS
Vs
KHAWAJA MUHAMMAD ANWER, PROPRIETOR BISMILLAH TRADERS, DISTRIBUTOR HALEEB MILK GULSHAN COLONY, MUZAFFARABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)(2), 133, 177, 177(1)(3)(4), 214-C		 2019 PTD 1608
Sindh High Court 2019 SEASONS EDIBLE OIL LIMITED (FORMERLY WALI OIL MILLS LIMITED) THROUGH AUTHORIZED ATTORNEY
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN, FBR, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 122(4)(a)(b)(5A)(9)		 2019 PTD 1619
Supreme Court of Pakistan 2019 CHIEF COMMISSIONER INLAND REVENUE, RTO, PESHAWAR
Vs
MESSRS SABRINA TENT SERVICES 		Income Tax Ordinance (XLIX of 2001)
62, 122(1), 122(8)		 2019 PTD 2001
Supreme Court of Pakistan 2019 COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI
Vs
MESSRS TRILLIUM PAKISTAN (PVT.) LTD., RAWALPINDI AND OTHERS 		Income Tax Ordinance, 2001
114, 115, 116, 165, 182(1)		 2019 PTD 2072
Peshawar High Court 2019 MESSRS ABID FOUNDRY THROUGH AUTHORIZED REPRESENTATIVE AND ANOTHER
Vs
PAKISTAN THROUGH FEDERAL SECRETARY, FINANCE AND REVENUE DIVISION, ISLAMABAD AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 100C, 159, Second Schedudle		 2019 PTD 1652
Sindh High Court 2019 DR. SEEMA IRFAN AND 5 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1), 122, 122(5A), 122(9)		 2019 PTD 1678
Lahore High Court 2019 ABDUL SALAM
Vs
FEDERATION OF PAKISTAN ETC 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2019 PTD 1862
Peshawar High Court 2019 MESSRS GAS MASTERS CNG STATION
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
116(4), 234-A 		2019 PTD 25
Islamabad High Court 2019 KISSAN SUPPORT SERVICES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LTU, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(7), 133, 133(1), 156(1), 221		 2019 PTD 1694
Inland Revenue Appellate Tribunal 2019 RELACOM PAKISTAN (PVT.) LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113, 120, 122(5A), 153, 153(1)(3)(6)		 2019 PTD 1741
Islamabad High Court 2019 MARI PETROLEUM COMPANY LIMITED THROUGH GENERAL MANAGER FINANCE, ISLAMABAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B, 43, 122(5-A)		 2019 PTD 1774
Inland Revenue Appellate Tribunal 2019 CH. AHSAN ALI AHMED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 122(5-A),(9), 170(4)		 2019 PTD 78
Lahore High Court 2019 SHAHZADA SOHAIL KAMRAN KHAN AND 2 OTHERS
Vs
CHAIRMAN OF STATE LIFE INSURANCE CORPORATION, KARACHI AND 8 OTHERS 		Income Tax Ordinance (XLIX of 2001)
233		 2019 PTD 128
Islamabad High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, ISLAMABAD
Vs
MESSRS WISE COMMUNICATION SYSTEM, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2019 PTD 2313 --- (2020)121 TAX 190
Peshawar High Court 2019 COMMISSIONER INLAND REVENUE
Vs
MESSRS PESHAWAR ELECTRICITY SUPPLY COMPANY LTD. (PESCO) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131(5), 132(2A)		 2019 PTD 2228 --- (2020)121 TAX 133
Inland Revenue Appellate Tribunal 2019 MESSRS MOTI FABRICS (PVT.) LIMITED, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 182, 214D, 214E		 2019 PTD 1898
Inland Revenue Appellate Tribunal 2019 M/s. Al-Haq Autos, Shop No.4, N-124, Circular Road, RAWALPINDI
Vs
Commissioner Inland Revenue, R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 111(1)(b), 111(1)(d), 121(1)(d), 122(1), 122(5), 153(7)(i), 169(1)(b), 177(10), 182(1), 182(2), 233		 2019 PTD 179
Supreme Court of Pakistan 2019 MESSRS SUPER ENGINEERING AND ANOTHER
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(2)(5A), 153, 153(6A), 153(6B)		 2019 PTD 1912
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
MESSRS EDUCATION EXCELLENCE LTD. 		Income Tax Ordinance (XLIX of 2001)
113, 113(2)(c), 133, 133(1)		 2019 PTD 1994
Sindh High Court 2019 AGHA STEEL INDUSTRIES LTD. THROUGH AUTHORIZED COMPANY SECRETARY AND ANOTHER
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION THROUGH DIRECTOR AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
65-D, 121, 122, 122(5)(9), 175, 175(1)(3)(a)(b), 214		 2019 PTD 2119 --- (2020)121 TAX 139
Islamabad High Court 2019 SHALIMAR RECORDING AND BROADCASTING COMPANY THROUGH MANAGING DIRECTOR, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), LARGE TAX PAYERS UNIT (LTU), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 131(5), 132(2)(a)		 2019 PTD 2082
Lahore High Court 2019 M/S HAPPY MANUFACTURING COMPANY (PVT.) LTD
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 177(6), 214C(1A)		 2019 LHC 2056 --- 2019 PTCL 609 --- 2019 PTD 1922 --- (2019)120 TAX 510
Inland Revenue Appellate Tribunal 2019 MESSRS MULTINET PAKISTAN (PVT.) LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(c), 113(2)(c), 120, 122(3), 122(5A), 177, 177(6)		 2019 PTD 2162
Federal Tax Ombudsman 2019 FARYAL KHAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
140		 2019 PTD 1902
Inland Revenue Appellate Tribunal 2019 M/S BENSON PHARMACEUTICALS PLOT NO. 119, STREET NO.08 1-10/3, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
133, 153, 153(1)(a), 170(4), CLAUSE 24A PART II OF Second Schedule		 2019 PTD 206
Lahore High Court 2019 THE COMMISSIONER INLAND REVENUE
Vs
M/S MANNOWAL TEXTILE MILLS LIMITED 		Income Tax Ordinance (XLIX of 2001)
17, 18, 19, 21(e), 22, 24, 27, 30, 31, 34, 34(3), 67, 133(5), Rule 11, Rule 14 of Part-III of Sixth Schedule		 2019 PTD 1811
Supreme Court of Pakistan 2019 DEWAN KHALID TEXTILE MILLS LTD
Vs
COMMISSIONER OF INCOME TAX (LEGAL DIVISION), LARGE TAXPAYERS UNIT, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(32), 65(2), 80B(1)		 2019 PTD 291
Sindh High Court 2019 MESSRS PFIZER LABORATORIES LTD.
Vs
THE COMMISSIONER OF INCOME TAX, COS-II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
79, 136, 136(1)(2)		 2019 PTD 2288
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, LAHORE
Vs
MESSRS GHEE CORPORATION OF PAKISTAN (PRIVATE) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(15), 18, 29, 39, 120(1), 122, 122(5A), 122(9), 133, 174		 2019 PTD 2293
Lahore High Court 2019 COMMISSIONER INCOME TAX
Vs
RIAZ BOTTLERS (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
25(c)		 2019 PTD 2305
Customs Appellate Tribunal 2019 M/S. AZIZ IMPEX, KARACHI AND OTHERS
Vs
ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 177, 207, 228, 230A		 2019 PTD 1786
Inland Revenue Appellate Tribunal 2019 DR. SAJID NAZIR BHATTI
Vs
C.I.R., R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
111, 116, 116(3), 122, 122(5), 176		 2019 PTD 334
Customs Appellate Tribunal 2019 MESSRS STAR ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF P.C.A., KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 177, 207		 2019 PTD 1567
Inland Revenue Appellate Tribunal 2019 AIRBLUE LIMITED
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
60-A, 113, 120, 122(5-A)		 2019 PTD 416
Sindh High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, L.T.U., KARACHI
Vs
MESSRS INDEPENDENT NEWSPAPER CORP. (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
119, 133(1), 182, 194		 2019 PTD 447
Customs Appellate Tribunal 2019 BADAR COMPUTER ENTERPRISES
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
S. 148		 2019 PTD 1045
Customs Appellate Tribunal 2019 M/S AL-HIRA INTERNATIONAL, FAISALABAD
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-IV, MCC OF APPRAISEMENT WEST, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 1537
Sindh High Court 2019 HUM NETWORK LTD. THROUGH CONSTITUTED ATTORNEY
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 233, 233(2)		 2019 PTD 987
Lahore High Court 2019 THE COMMISSIONER OF INCOME TAX, LAHORE
Vs
MESSRS CHAUDHARY DAIRIES LTD. 		Income Tax Ordinance (XXXI OF 1979)
50(4), 136(1)(2), First Schedule		 2019 PTD 452
Inland Revenue Appellate Tribunal 2019 COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
AL-SANA OIL MILLS, SUKKUR 		Income Tax Ordinance (XLIX of 2001)
53(2), 113, 113(1), 122(5A), Second Schedule, Part-III, Clause 8		 2019 PTD 503
Supreme Court of Pakistan 2019 OXFORD UNIVERSITY PRESS
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
Second Schedule, 1, Cl. 92		 2019 PTD 523
Islamabad High Court 2019 OIL AND GAS REGULATORY AUTHORITY, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
4, 49, 49(1)(2)(3)(4), 80, 80(1)		 2019 PTD 587
Inland Revenue Appellate Tribunal 2019 MUHAMMAD NAZIR AHMED
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
22(2), 114(4), 120, 122-C, 122(5-A), 122(5A), 172, 218(2), 218(12)		 2019 PTD 598
Inland Revenue Appellate Tribunal 2019 MESSRS MUGHAL ENGINEERING WORKS, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O. RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 177		 2019 PTD 610
Islamabad High Court 2019 MESSRS ATTOCK GEN LTD.
Vs
ADDITIONAL COMMISSIONER (AUDIT), LARGE TAXPAYER UNIT, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(5), 122(9)		 2019 PTD 692
Sindh High Court 2019 SULTAN AHMED THROUGH GENERAL ATTORNEY
Vs
PROVINCE OF SINDH THROUGH SECRETARY REVENUE, KARACHI AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
236, 236K, 236W		 2019 PTD 741
Inland Revenue Appellate Tribunal 2019 RAJA ABDUL GHAFOOR
Vs
CIR, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 111(2), 122(1), 122, 122(5)		 2019 PTD 751
Lahore High Court 2019 THE COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD ASLAM 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2019 PTCL 385
Customs Appellate Tribunal 2019 M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE.
Vs
THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
14, 148		 2019 PTCL 747 ---2020 PTD 950 ---
Appellate Tribunal Inland Revenue 2019 M/S. SWEETY TEXTILE (PVT.) LIMITED, FAISALABAD
Vs
CIR, CORPORATE ZONE, RTO, FAISALABAD. 		Income Tax Ordinance (XLIX of 2001)
122(4)		 2019 PTCL 719 --- 2020 PTD 907
Inland Revenue Appellate Tribunal 2019 HAFIZ ABDUL KARIM
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XXXI OF 1979)
122, 129		 2019 PTD 982.
Lahore High Court 2019 M/S. SHAHZADI POLYPROPYLENE INDUSTRIES THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 170, 170(4)(5)		 2017 PTD 2019
Lahore High Court 2019 WISAL KAMAL FABRICS (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
18(1)(d), 122(5A), 133		 2019 PTD 1077
Inland Revenue Appellate Tribunal 2019 MESSRS GLOBAL HEALTH SERVICES (PUBLIC) LTD., ISLAMABAD
Vs
THE C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 161, 205		 2019 PTD 1081
Inland Revenue Appellate Tribunal 2019 M/S NIT INCOME FUND, KARACHI
Vs
The C.I.R., ZONE-I, C.R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(9), 122(5), 122(5A), 129, 150, 2nd Schedule		 2019 PTD 1100
Lahore High Court 2019 MUHAMMAD NADEEM SOHAIL
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
214C, 214D		 2019 PTD 332
Lahore High Court 2019 M/s LAHORE ELECTRIC SUPPLY COMPANY LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 170		 2019 PTD 1116
Inland Revenue Appellate Tribunal 2019 M/s. MUSLIM TRADERS, CHAKWAL
Vs
The C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
2(68), 74, 129, 161, 205, 221		 2019 PTD 1118
Lahore High Court 2019 MUHAMMAD TARIQ KOMBOH
Vs
THE FEDERATION OF PAKISTAN, FINANCE DIVISION, ISLAMABAD, ETC 		Income Tax Ordinance (XLIX of 2001)
2(68), 74(1), 74(i), 114, 114(4), 114(5), 115(4), 118(2), 118(2)(b), 122C, 122-C,		 2019 PTD 1238
Lahore High Court 2019 MUHAMMAD MUJAHID QURESHI & 4 OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance, 2001
114, 115(4), 116, 118, 119, 119(2), 137(1), 177, 214D, 231(3)		 2019 PTD 535
Inland Revenue Appellate Tribunal 2019 M/s. IMRAN PIPE MILLS (PVT.) LIMITED, LAHORE
Vs
C.I.R., ZONE-IV, R.T.O. 		Income Tax Ordinance (XLIX of 2001)
111, 111(1 )(d)(i), 122, 122-A, , 133, 214(c)		 2019 PTD 4
Lahore High Court 2019 COMMISSIONER INLAND REVENUE ZONE-V
Vs
M/S T.N.W. ENGINEERING WORKS 		Income Tax Ordinance (XLIX of 2001)
120, 122(1), 127, 131, 131(1), 131(5), 132(3), 132(7), 132(10), 133, 133(1),		 2019 PTD 46
Inland Revenue Appellate Tribunal 2019 MESSRS GHANI GLASS LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131		 2019 PTD 1162
Islamabad High Court 2019 HUB POWER CO. LIMITED
Vs
COMMISSIONER INLAND REVENUE, ISLAMABAD 		Income Tax Ordinance (XXXI of 1979)
14, 136 & Second Sched		 2019 PTD 1187
Peshawar High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, PESHAWAR
Vs
M/s. PAKISTAN MINERAL WATER BOTTLING (PVT.) LIMITED, SWABI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(9), 132, 133		 2019 PTD 1219
Lahore High Court 2019 RAWALPINDI DEVELOPMENT AUTHORITY (RDA)
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE (FBR) 		Income Tax Ordinance (XLIX of 2001)
49, 49(1)(2)(4), 80(2), 122(c), 137(2), 138(1)		 2019 PTD 1734
Inland Revenue Appellate Tribunal 2019 MESSRS ASEAN INTERNATIONAL ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 140		 2019 PTD 1227
Inland Revenue Appellate Tribunal 2019 M/S ASEAN INTERNATIONAL SERVICE ROAD NORTH I-8/2, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
124, 152(2), 152(3)(d)		 2019 PTD 1235
Lahore High Court 2019 KHURRAM SHAHZAD
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 175, 175(1)(a), 175(1)(b), 175(7), 176(1)(B)		 2019 PTD 1124
Lahore High Court 2019 E-VISION MANUFACTURING LTD
Vs
FEDERATION OF PAKISTAN, ETC 		Income Tax Ordinance (XLIX of 2001)
65D, 159(1)		 2019 PTD 1565
Inland Revenue Appellate Tribunal 2019 NIAGRA MILLS (PVT.) LIMITED, FA1SALABAD
Vs
C.I.R., CORPORATE ZONE, R.T.O., FAISALABAD
2019 PTD 1317
Appellate Tribunal Inland Revenue 2019 THE CIR, LTU, LAHORE
Vs
KOHINOOR ENERGY LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5A), 221		 2019 PTD 1953
Customs Appellate Tribunal 2019 MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 162, 162(2), 177, 228		 2019 PTD 1242
Federal Tax Ombudsman 2019 SAJJAD AHMED
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(1), 127, 127(1), 170(4)(5)		 2019 PTD 1198
Appellate Tribunal Inland Revenue 2019 MR. JAHANGIR KHAN TAREEN
Vs
CIR ZONE-III, LTU, LAHORE 		Income Tax Ordinance, 2001
111(1), 111(1)(b), 111(c), 120(1), 122(5), 122(9) 		2019 PTD 1453
Appellate Tribunal Inland Revenue 2019 INTERNATIONAL ENTERPRISES KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, RTO II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128(1A), 128(1AA), 207		 2019 PTD 1201
Customs Appellate Tribunal 2019 Messrs HASSAN INTERNATIONAL, FAISALABAD
Vs
The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 230		 2019 PTD 1129
Inland Revenue Appellate Tribunal 2019 M/S. KARSAZ (PVT.) LTD., KARACHI
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, ZONE-II, E & C, KARACHI 		Income Tax Ordinance (XLIX of 2001)
210		 2019 PTD 939 --- (2019)120 TAX 50
Customs Appellate Tribunal 2019 MESSRS PAK INTERNATIONAL
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 834
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
AMEER ABDULLAH KHAN ROKHARI 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(5)		 2019 PTD 1278
Islamabad High Court 2019 M/S SAADULLAH KHAN AND BROTHERS (SKB)
Vs
APPELLATE TRIBUNAL OF INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2019 PTD 776
Supreme Court of Pakistan 2019 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE C-4, KARACHI (IN BOTH CASES)
Vs
M/S NATIONAL BANK OF PAKISTAN, KARACHI (IN BOTH CASES) 		Income Tax Ordinance (XXXI OF 1979)
17, 17(1), 17(1)(a), 32, 32(1), 34, 65		 2019 PTD 1377
(2019)119 TAX 481
2019 PTCL 520
Customs Appellate Tribunal 2019 M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE.
Vs
THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
14, 148		 2019 PTCL 747
Appellate Tribunal Inland Revenue 2019 M/S. SWEETY TEXTILE (PVT.) LIMITED, FAISALABAD
Vs
CIR, CORPORATE ZONE, RTO, FAISALABAD. 		Income Tax Ordinance (XLIX of 2001)
122(4)
Lahore High Court 2019 SYED TAYYAB HUSSAIN RIZVI
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance, 2001
2(38), 2(38A), 2(68), 74, 74(1), 210, 239(1) 		2019 PTD 1414
Sindh High Court 2019 PAKISTAN MERCANTILE EXCHANGE LIMITED
Vs
COMMISSIONER INLAND REVENUE - ZONE 1. 		Income Tax Ordinance (XLIX of 2001)
18, 120, 121, 122		 2019 PTD 1463
Inland Revenue Appellate Tribunal 2018 MESSRS MOL PAKISTAN OIL AND GAS CO. B.V.
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
6, 32(2), 100, 120(1), 122(5-A), 129, 152,Fifth Schedule, Part 1, Rr.1, 2, 3, clause (c) of sub-section (1) of section 105,		 2018 PTD 1344
Supreme Court of Pakistan 2018 COMMISSIONER OF INLAND REVENUE, SIALKOT AND OTHERS
Vs
MESSRS ALLAH DIN STEEL AND ROLLING MILLS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
214C		 2018 SCMR 1328 --- 2018 PTD 1444 --- 2018 PTCL 678 --- (2019)119 TAX 27
Customs Appellate Tribunal 2018 MESSRS RIGHTWAY TRADING COMPANY, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11, 148, 162(1), clause 77 Part-(IV), 207, 		2018 PTD 1318
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
OCCIDENTAL OIL AND GAS PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
60-A, 114, 122(1)		 2018 PTD 1199
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
MESSRS HAZARA EFFICIENT GAS, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(29-C), 153(7)(iv)(a)(b)		 2018 PTD 1188
Supreme Court of Pakistan 2018 THE TAXATION OFFICER/DEPUTY COMMISSIONER OF INCOME TAX, LAHORE
Vs
MESSRS RUPAFIL LTD. AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
2(44), 9, 11, 62, 80-D, 156		 2018 SCMR 1131 --- 2018 PTCL 730 --- 2018 PTD 1134 --- (2019)119 TAX 392
Appellate Tribunal Inland Revenue 2018 SHAUKAT ALI, PROP. SHAUKAT OIL TRADERS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
53(2), 113, 122(5A), 153(1)(b), 221, Second Schedule, Part III, Cl. 8		 2018 PTD 1115
Islamabad High Court 2018 COMMISSIONER OF INCOME TAX (LEGAL), ISLAMABAD
Vs
MESSRS ASKARI COMMERCIAL BANK LIMITED, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
2(12), 18(2), 32, 33, 34, 80(1)(b), 100A		 2018 PTD 1089 --- 2018 PTCL 832
Inland Revenue Appellate Tribunal 2018 M/S. SUNNY JEWELERS, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
113B, 114, 120, 120(1), 122(1), 122(5A), 169(3), 177		 2018 PTD 1062
Inland Revenue Appellate Tribunal 2018 HAJI ABDULLAH AND SONS
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
127, 131		 2018 PTD 2455
Inland Revenue Appellate Tribunal 2018 M/S PAKISTAN TELECOM EMPLOYEES TRUST, ISLAMABAD
Vs
C.I.R., R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(4), 53, 100C, 120, 122(5-A)(6)(9), 239(10), Second Schedule, Part-1, Cl.(57)(3)(ii), Sixth Schedule		 2018 PTD 2428
Inland Revenue Appellate Tribunal 2018 THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O., HYDERABAD
Vs
MESSRS D.S. MOTORS, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 122, 122(2), 122(4), 122(5-A)		 2018 PTD 2235 ---(2018)118 TAX 141
Supreme Court of Pakistan 2018
Vs
Sindh High Court 2018 SOPHIA COM B.V. THROUGH DULY AUTHORIZED OFFICER
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1A), 122, 177, 177(1), 177(2), 214C		 2018 PTD 2208 --- (2019)119 TAX 270 --- 2019 PTCL 271
Peshawar High Court 2018 COMMISSIONER OF INCOME TAX (LEGAL), REGIONAL TAX OFFICE, PESHAWAR
Vs
COMMISSIONER OF INCOME TAX (LEGAL), REGIONAL TAX OFFICE, PESHAWAR 		Income Tax Ordinance, 2001
133(1)		 2018 PTD 2154 --- (2019)119 TAX 292
Inland Revenue Appellate Tribunal 2018 C.I.R., R.T.O., ABBOTABAD
Vs
SHAHID MEHMOOD 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2018 PTD 1054
Inland Revenue Appellate Tribunal 2018 MESSRS R.I. STEEL HATTAR
Vs
C.I.R., R.T.O., ABBOTABAD 		Income Tax Ordinance (XLIX of 2001)
131		 2018 PTD 2114
Inland Revenue Appellate Tribunal 2018 THAHEEM RICE MILLS, SHIKARPUR
Vs
THAHEEM RICE MILLS, SHIKARPUR 		Income Tax Ordinance (XLIX of 2001)
122(2), 122(5A), 122(9)		 2018 PTD 1027
Inland Revenue Appellate Tribunal 2018 MESSRS UNITED FINISHING MILL, NANKANA SAHIB
Vs
THE C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 120, 122(1)(5), 128(5), 177		 2018 PTD 2096
Islamabad High Court 2018 OCEAN PAKISTAN LIMITED THROUGH CHIEF EXECUTIVE OFFICER
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, (AUDIT-I), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11(1)(c), 11(1)(d), 53, 54, 122, 133
Inland Revenue Appellate Tribunal 2018 COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
M/S. NABI BUX GOLD SMITH, UBARO 		Income Tax Ordinance (XLIX of 2001)
122(3), 122(4)(a), 122(5A), 177		 2018 PTD 991
Islamabad High Court 2018 M/S BESTWAY CEMENT LIMITED
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, ETC. 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 122(9)		 2018 PTD 977
Supreme Court of Pakistan 2018 GOVERNMENT OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CBR HOUSE, ISLAMABAD
Vs
MUHAMMAD JUNAID TALAT 		Income Tax Ordinance (XLIX of 2001)
122-A		 2018 PTD 1933 --- (2019)119 TAX 196
Supreme Court of Pakistan 2018 COMMISSIONER OF INCOME TAX, LARGE TAXPAYERS UNIT, KARACHI
Vs
INTERNATIONAL POWER GLOBAL DEVELOPMENTS LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
22, 23, 23(xviii)		 2018 PTD 1128
Federal Tax Ombudsman 2018 M/S. SEVEN ELEVEN CNG STATION, BAHAWALNAGAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(3)(i)(a), 2(3)(ii), 9(2)(b), 10(1), 10(4)		 2018 PTD 943
Inland Revenue Appellate Tribunal 2018 BP PAKISTAN AND PRODUCTION INC. KARACHI
Vs
THE CIR, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
60-A, 120, 122(1), 221		 2018 PTD 1913
Supreme Court of Pakistan 2018 PAKISTAN THROUGH CHAIRMAN FBR AND OTHERS
Vs
HAZRAT HUSSAIN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 148(1), 148(5)		 2018 PTD 1204
(2018)118 TAX 260
2018 PTD 1204
2018 SCMR 939
Inland Revenue Appellate Tribunal 2018 MESSRS Z & J HYGIENIC PRODUCTS (PVT.) LTD., KAMOOKI
Vs
THE CIR, RTO GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
3, 153, 161, 205, Second Schedule, Part-IV, C1.45-A		 2018 PTD 1817
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, WHT, ZONE, RTO-II, KARACHI
Vs
M/S. TIANSHI INTERNATIONAL PAKISTAN CO. (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133, 161, 205		 2018 PTD 900
2018 PTD 900
Inland Revenue Appellate Tribunal 2018 M/s. Azgard Nine Limited, Lahore
Vs
CIR, LTU , Lahore 		Income Tax Ordinance (XLIX of 2001)
131(1), 131(5), 132(3), 132(6)		 2018 PTD 739
Customs Appellate Tribunal 2018 THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI
Vs
THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
148		 2018 PTD 1774
Islamabad High Court 2018 FAUJI FERTILIZER COMPANY LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
147, 147(1), 205		 2018 PTD 719
Inland Revenue Appellate Tribunal 2018 MESSRS BP PAKISTAN EXPLORATION AND PRODUCTION INC, KARACHI
Vs
COMMISSIONER INLAND REVENUE ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131		 2018 PTD 691
Islamabad High Court 2018 WI-TRIBE PAKISTAN LTD.
Vs
DEPUTY COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 127(1), 170		 2018 PTD 654
Customs Appellate Tribunal 2018 MESSRS CHIEF AUTO CENTRE (PVT.) LTD., LAHORE AND ANOTHER
Vs
COLLECTORATE OF CUSTOMS, ADJUDICATION-I, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2018 PTD 1705
Inland Revenue Appellate Tribunal 2018 MESSRS GHULAM HABIB AND CO., PESHAWAR AND OTHERS
Vs
C.I.R., R.T.O., PESHAWAR AND OTHERS
2018 PTD 616
(2018)118 TAX 43
Peshawar High Court 2018 COMMISSIONER INLAND REVENUE-RTO
Vs
DR. GHULAM RASOOL 		Income Tax Ordinance (XLIX of 2001)
111(1) (b), 122(1), 128(4), 128(5), 133(1)		 2018 PTD 612
Customs Appellate Tribunal 2018 MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER
Vs
MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2018 PTD 1685
Inland Revenue Appellate Tribunal 2018 M/s BESTWAY CEMENT (PVT.) LTD, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance, 2001
161, 174(3), 205		 2018 PTD 602
Peshawar High Court 2018 MESSRS SOHAIL VEGETABLE GHEE MILLS (PVT.) LTD. THROUGH ACCOUNTANT
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE (AUDIT), REGIONAL TAX OFFICE, PESHAWAR AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(e), 114(2), 120, 120(1), 122, 122(5), 122(5A), 148, 148(6), 148(8), 154, 154(4), 170, 209, 210, 211		 2018 PTD 2181
Customs Appellate Tribunal 2018 MESSRS ALPHA DAIRIES (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, MCC, (ADJUDICATION-I), KARACHI 		Income Tax Ordinance (XLIX of 2001)
148(1)		 2018 PTD 1587
Inland Revenue Appellate Tribunal 2018 MESSRS MIAN NAWAZ STEEL FURNACE, NAROWAL
Vs
COMMISSIONER INLAND REVENUE, SIALKOT 		Income Tax Ordinance, 2001
129(1)(a), 153(1)(a), 161, 162, 205		 2018 PTD 500
(2018)118 TAX 52
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
MESSRS HAIER PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
120, 133, 2(22A) & Second Schedule, Part-III, Cl. 8, Clause 8 of Part III of the Second Schedule,		 2018 PTD 1582 --- (2018)118 TAX 332
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
Dr. NAZIR ASHRAF LAGHARI 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 133(1)		 2018 PTD 453
Lahore High Court 2018 MESSRS Z & J HYGINIC PRODUCTS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2018 PTD 419
Lahore High Court 2018 SHERAZ ZAKA
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND MINISTRY OF FINANCE AND 2 OTHERS 		Constitution of Pakistan, 1973
Article 14 & 25		 2018 PTD 336
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS MEDIMAKERS PHARMACEUTICAL (AOP), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
4, 5, 6, 7, 113, 114, 120, 120(1), 120(1)(b), 121, 122, 123, 124, 125, 137, 138, 138(A), 145, 153, 153(1)(A), 161, 205		 2018 PTD 1533
Appellate Tribunal Inland Revenue 2018 M/S. SAEED BROTHERS STEEL RE--ROLLING MILLS, LAHORE
Vs
THE C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(1)(d)(i), 111(1)(d)(i)		 2018 PTD 314
(2018)118 TAX 204
Customs Appellate Tribunal 2018 MESSRS ZAIN SONS, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2018 PTD 239
Lahore High Court 2018 M/S HAMZA NASIR WIRE
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
209		 2018 PTD 1071
(2018)117 TAX 311
2018 PTCL 182
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
M/S. IGI INSURANCE COMPANY LTD. 		Income Tax Ordinance (XLIX of 2001)
109, 99, Fourth Schedule Rules 5, 6A		 2018 PTD 114
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
M/S. SIKA PAINT INDUSTRIES 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 122)9),		 2018 PTD 749
Lahore High Court 2018 KOHINOOR SUGAR MILLS
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
114(2)(b), 114(6), 120, 122, 122(9), 174, 176, 177, 177(4)(a), 177(6), 214C		 2018 PTD 821
(2018)118 TAX 393
2018 PTCL 98
Lahore High Court 2018 THE FEDERAL BOARD OF REVENUE ETC.
Vs
M/S CHENONE STORES LTD. 		Income Tax Ordinance 2001
177		 2018 PTD 208
(2018)117 TAX 18
2018 PTCL 141
Inland Revenue Appellate Tribunal 2018 MESSRS SAINDAK METALS LTD., QUETTA
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, QUETTA 		Income Tax Ordinance (XLIX of 2001)
2(13-A), 39, 40, 135		 2018 PTD 2385
(2019)119 TAX 141
Inland Revenue Appellate Tribunal 2018 MESSRS SHAHEEN AIR INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5), 132		 2018 PTD 2310
(2019)119 TAX 1
HIGH COURT (AJ&K) 2018 COMMISSIONER INLAND REVENUE, MIRPUR
Vs
SHAKEEL AHMED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2018 PTD 2228
(2019)119 TAX 257
2019 PTCL 263
Customs Appellate Tribunal, Karachi 2018 MESSRS WASEEM BROTHERS, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Income Tax Ordinance, 2001
148		 2018 PTD 1846
Islamabad High Court 2018 OCEAN PAKISTAN LIMITED THROUGH CHIEF EXECUTIVE OFFICER, ISLAMABAD
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, (AUDIT-I), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11(1)(c), 11(1)(d), 53, 54, 122, 133		 2018 PTD 996
(2019)119 TAX 333
Supreme Court (AJ&K) 2018 COMMISSIONER INLAND REVENUE, AZAD JAMMU AND KASHMIR COUNCIL, MIRPUR
Vs
MOHAMMAD NASEER QURESHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 206, Second Schedule, Part III, Clause 1(2)		 2018 PTD 693
(2018)118 TAX 483
Inland Revenue Appellate Tribunal 2018 MESSRS TOWN CRIER (PVT.) LIMITED, FAISALABAD
Vs
THE C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(a), 21(c), 29, 32, 39(3), 39(4), 67, 111(1), 111(1)(a), 111(1)(b), 113(2)(c), 120, 122, 122(5A), 153, 153(2), 177, Clause (45)(b) of Part IV to the Second Schedule		 2018 PTD 552
Peshawar High Court 2018 CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE
Vs
M/S CHERAT CEMENT COMPANY LTD, THROUGH ITS CHIEF EXECUTIVE & 2 OTHERS 		Federal Tax Ombudsman Ordinance, 2000
2(8), 9(2), 32		 2018 PTD 1617
(2018)118 TAX 339
2018 PTCL 325
Lahore High Court 2018 D.G. KHAN CEMENT COMPANY LIMITED
Vs
FEDERAL BOARD OF REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B		 2018 PTD 287
2016 LHC 214
2016 PLJ 541
Supreme Court of Pakistan 2018 ADDITIONAL COMMISSIONER INLAND REVENUE, AUDIT RANGE, ZONE-I AND OTHERS
Vs
M/S EDEN BUILDERS LIMITED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(2), 122(5A)		 2018 PTD 1474
(2018)117 TAX 509
2018 PTCL 661
2018 SCMR 991
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2018 M/S OILCO TRADING COMPANY, FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
113, 113(1) 115(4), 120(1), 122, 122(5A), 129, Clause (8) & (13) of Part III of Second Schedule		 2018 PTD 573
(2018)117 TAX 8
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2018 M/S. SHAHEEN AIR INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
129, 161, 182, 205		 2018 PTD 479
(2018)117 TAX 1
Appellate Tribunal Inland Revenue 2018 M/S NIT INCOME FUND, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
4B, 4B(2), 4B(4), 9, 10(a), 10(b), 53(A), Clause (99) of Part I, Second Schedule		 2018 PTD 1723
Peshawar High Court 2018 MUHAMMAD ASIF and others
Vs
THE FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
12(1), 12(2), 12(2)(c), 127, Clause (39), Part-I of Second Schedule		 2018 PTD 806
Inland Revenue Appellate Tribunal 2018 MESSRS SALEEM FLOUR MILLS, USTA MUHAMMAD, BALOCHISTAN
Vs
C.I.R. (WHT), R.T.O., QUETTA 		Income Tax Ordinance (XLIX of 2001)
137(2), 140, 153, 153(1), 153(7)(1)(b), 161, 205, 221		 2018 PTD 1480
Inland Revenue Appellate Tribunal 2018 M/S. AL-RAHEEM TEXTILE PROCESSING, FAISALABAD
Vs
C.I.R., LYALLPUR ZONE, R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(5-A)		 2018 PTD 1406
Supreme Court of Pakistan 2018 FARRUKH SHAHZAD
Vs
COMMISSIONER INLAND REVENUE (LEGAL) RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
18, 37(1)(A), 111(1)(b), 111(2)		 2018 PTD 2009
Islamabad High Court 2017 COMMISSIONER INLAND REVENUE (ZONE-II), LTU, ISLAMABAD
Vs
MESSRS GHAZI BAROTHA CONTRACTORS ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
78, 133, 161, 161(1)(b), 205, 239, 239(4)		 2017 PTD 150
Appellate Tribunal Inland Revenue 2017 AMRELI STEELS LTD., KARACHI
Vs
The Commissioner Inland Revenue, Zone-I, L.T.U., Karachi 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5A), 205 		2017 PTCL 166
Customs Appellate Tribunal 2017 M/S. FATEH TEXTILE MILLS, HYDERABAD.
Vs
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE, HYDERABAD. 		Income Tax Ordinance (XLIX of 2001)
148		 2017 PTD 744
Lahore High Court 2017 SUFI MUHAMMAD FARRUKH AMIN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
116, 116(2)		 2017 PTD 83
Lahore High Court 2017 PEPSI-COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(5A), 122(9)		 2017 PTD 636
Appellate Tribunal Inland Revenue 2017 QAISER PERVAIZ
Vs
COMMISSIONER INLAND REVENUE, R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(5), 122(9), 177(1), 177(4), 214C		 2017 PTD 506
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II INCOME TAX
Vs
TRIPLE TREE ASSOCIATES 		Income Tax Ordinance (XLIX of 2001)
133, 174, 174(2)		 2017 PTD 662
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I
Vs
MESSES INDUSTRIAL CHEMICALS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21l, 21(c), 122(1), 122(5), 133, 149, 174(2), 231A		 2017 PTD 756
High Court (AJ&K) 2017 MESSRS AZAD KASHMIR LOGGING AND SAW MILLS CORPORATION (AKLASC), MUZAFFARABAD
Vs
COMMISSIONER INCOME TAX, INLAND REVENUE, MUZAFFARABAD 		Income Tax Ordinance (XLIX of 2001)
62, 62(1), 65, 134, 135, 136 		2017 PTD 1058
Inland Revenue Appellate Tribunal 2017 Miss HAJRA BIBI, KARACHI
Vs
OIR, UNIT-06, ZONE-IV, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
129, 131, 177, 177(1), 182, 182(1), 182(8), 214C		 2016 PTD 2861
Sindh High Court 2017 ANWAR YAHYA AND 3 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 4 OTHERS
2017 PTD 1069
Inland Revenue Appellate Tribunal 2017 MESSRS RESILIENCE EXPERT (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, RANGE-B, WHT, RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182(1A), 115, 131, 149, 153(7), 165, 165-A, 182, 182(1), 182(1A), 182(1)(2), Division-II, Part IV of Chapter XII		 2017 PTD 1080
Sindh High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS PAK ARABPIPE LINE COMPANY LTD 		Income Tax Ordinance (XLIX of 2001)
122(5A), 133		 2017 PTD 1100
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
Messrs. MULLER AND PHIPPS PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
28(1)(a), 133		 2017 PTD 1115
Lahore High Court 2017 FOUNDATION WIND ENERGY-I LTD. THROUGH G.M. FINANCE
Vs
ASSISTANT COMMISSIONER INLAND REVENUE, (WHAT) AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 128(1A), 131 		2017 PTD 1119
Inland Revenue Appellate Tribunal 2017 MESSRS SUI SOUTHERN GAS COMPANY LTD., KARACHI
Vs
C.I.R., ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2017 PTD 1126
Lahore High Court 2017 SHAHNAWAZ PROPRIETOR TOOBA TRADERS
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(5), 132(7), 133		 2017 PTD 1134
Lahore High Court 2017 MESSRS GHEE CORPORATION OF PAKISTAN (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)40, 131, 132, 133
40, 131, 132, 133		 2017 PTD 1153
Lahore High Court 2017 COMMISSIONER OF INCOME TAX
Vs
GHEE CORPORATION OF PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
50(7D), 52A, 131, 132, 133		 2017 PTD 1167
Sindh High Court 2017 COMMISSIONER OF INCOME TAX
Vs
MESSRS KING PIN INVESTMENT LTD. 		Income Tax Ordinance (XLIX of 2001)
12(5), 80-AA, 133		 2017 PTD 1171
Inland Revenue Appellate Tribunal 2017 MESSRS MCB EMPLOYEES SECURITY SYSTEM AND SERVICES (PVT.) LTD.
Vs
DCIR, UNIT-05 WHT ZONE RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
127, 128, 128(1A), 131, 137, 138		 2017 PTD 1175
Islamabad High Court 2017 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(29C) (a)(I), 2(29C) (a)(ii), 2(29C) (a)(iii), 2(29C) (a)(iv), 2(29C) (ii), 2(29C) (iii), 2(29C) (iv), 133, 148, 148(7)		 2017 PTD 1181
Sindh High Court 2017 COMMISSIONER INLAND REVENUE ZONE-I
Vs
MESSRS FAISALABAD OIL REFINERY MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
131, 132, 133, b(ii) to the Clause 21(I)		 2017 PTD 1211
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-II, R.T.O., SUKKUR
Vs
Messrs. PAWAN KUMAR AND CO. THUL 		Income Tax Ordinance (XLIX of 2001)
131		 2017 PTD 1228
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
ALLIANZ EFU HEALTH INSURANCE CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
67, 133		 2017 PTD 1263
Sindh High Court 2017 MESSRS PAKISTAN MOTOR CAR CO. (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
17(2)(a), cls. (79-A), (79-B), 133, 11-Schedule		 2017 PTD 1266
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS CRESCENT CARRIERS 		Income Tax Ordinance (XLIX of 2001)
177, 177(i), 177(i)(d)		 2017 PTD 1387
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Vs
M/S. PAK SAUDI FERTILIZER LTD 		Income Tax Ordinance (XXXI OF 1979)
Second Schedule Pt. 1, Clause 170		 2017 PTD 1514
Federal Tax Ombudsman 2017 MESSRS SHAH SONS PAKISTAN (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 120(3), 170, 170(4), 170(5)(b), 231A, 234, 235, 236		 2017 PTD 1447
Inland Revenue Appellate Tribunal 2017 M/S. BANK ISLAMI PAKISTAN LTD., KARACHI
Vs
The C.I.R., AUDIT UNIT-4 ZONE-II, LTU, KARACHI 		Indian Income Tax Act, 1922
35		 2017 PTD 1517
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), LTU, ISLAMABAD
Vs
MESSRS GEOFIZYKA KRAKOW PAKISTAN LTD 		Income Tax Ordinance (XXXI OF 1979)
24(i), 163(4)		 2017 PTD 1526
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX
Vs
M/S. GILANI TRANSPORT COMPANY 		Income Tax Ordinance (XXXI OF 1979)
80-C(4), 89		 2017 PTD 1540
Supreme Court of Pakistan 2017 HUSNAIN COTEX LIMITED THROUGH CHIEF EXECUTIVE AND OTHERS
Vs
COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
153(1)(c), 153(3) & 169(b)		 2017 PTD 1561
Sindh High Court 2017 STANDARD CHARTERED BANK (PAKISTAN) LTD. THROUGH SENIOR MANAGER (TAXATION)
Vs
PAKISTAN THROUGH SECRETARY FINANCE (REVENUE DIVISION) AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
24, 24(1)(a), 97, 97(2)(c), 100A, 122(5A), 133(5)		 2017 PTD 1585
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE FBR THROUGH COMMISSIONER INLAND REVENUE
Vs
M/S. ICI PAKISTAN 		Income Tax Ordinance (XXXI OF 1979)
65, 66, 66-A		 2017 PTD 1606
Inland Revenue Appellate Tribunal 2017 M/S. S.S.D. RICE MILLS, DAHARKI
Vs
COMMISSIONER INLAND REVENUE, AUDIT-II, UNIT, RTO, SUKKUR 		Income Tax Ordinance (XLIX of 2001)
113, 133(3), 120, 122(5A), 122(9)		 2017 PTD 1638
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, KARACHI
Vs
KHALID TEXTILE MILLS and others 		Income Tax Ordinance (XLIX of 2001)
23(1)(v), 107, Third Schedule, R. 8(8)(b)		 2017 PTD 1642
Federal Tax Ombudsman 2017 M/S. M. SHAH SONS PAKISTAN (PVT.) LTD.
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD
120, 120(3), 170, 170(4)		 2017 PTD 1651
Inland Revenue Appellate Tribunal 2017 M/S. DEWAN TEXTILE MILLS LTD., KARACHI
Vs
THE ACIR-B, AUDIT-D-I, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122(5-A), 129 & 131		 2017 PTD 1663
Supreme Court of Pakistan 2017 FANCY FOUNDATION
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(11), 15, 22, 22(a), 27, 27(1), 27(2)(ii), 27(2)(a), 136		 2017 PTD 1687
Inland Revenue Appellate Tribunal 2017 MESSRS B.P. PAKISTAN EXPLORATION AND PRODUCTION INC
Vs
THE CIR, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
223, 223(2)		 2017 PTD 1725
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, RAWALPINDI
Vs
MESSRS KHAN CNG FILLING STATION, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1A), 121, 122(1), 122(5), 122(5A), 122(8), 176, 176(1)(a), 177		 2017 PTD 1731
Lahore High Court 2017 SUI NORTHERN GAS PIPELINES LIMITED (SNGPL)
Vs
FEDERATION OF PAKISTAN AND OTHERS
2017 PTD 1774
Inland Revenue Appellate Tribunal 2017 MESSRS BASF CHEMICAL AND POLYMERS PAKISTAN LTD
Vs
TAXATION OFFICER, ACIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 133, 221		 2017 PTD 1785
Sindh High Court 2017 CONTINENTAL BISCUITS LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY DEFENCE, MINISTRY OF DEFENCE, ISLAMABAD AND 3 OTHERS 		Constitution of Pakistan, 1973
77, 162, 163		 2017 PTD 1803
Inland Revenue Appellate Tribunal 2017 M/S. ROYAL WEAVING FACTORY, PROP: UMAR IMTIAZ, SMALL INDUSTRIAL ESTATE
Vs
C.I.R., R.T.O. FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 120(1), 122(1), 122(5), 122(8), 122(9)		 2017 PTD 1821
Lahore High Court 2017 M/S GHEE CORPORATION PAKISTAN (PVT.) LTD. LAHORE
Vs
DCIT, OFFICER, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(43), 54, 80-D, 80-D(1), 88, 136, 136(6)		 2017 PTD 1824
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
SIEMENS PAKISTAN ENGINEERING, COMPANY LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(g), 133		 2017 PTD 1832
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SUKKUR
Vs
Messrs RANIPUR CNG STATION, RANIPUR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 120, 133		 2017 PTD 1839
Sindh High Court 2017 CHINA HARBOUR ENGINEERING COMPANY LTD. THROUGH LIUCE
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
121, 122(5-A)(4), 124(4), 129, 132, 137(2), 221		 2017 PTD 1852
Inland Revenue Appellate Tribunal 2017 MESSRS BOC PAKISTAN LTD.
Vs
THE COMMISSIONER INLAND REVENUE, (L.D) LARGE TAXPAYER UNIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 85(2), 108, 120, 122, 122(1), 131, 177		 2017 PTD 1865
Lahore High Court 2017 MUHAMMAD ANWAR
Vs
FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2017 PTD 2011
Inland Revenue Appellate Tribunal 2017 MESSRS CENTRAL INSURANCE CO. LTD., KARACHI
Vs
C.I.R., ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 221		 2017 PTD 2013
Sindh High Court 2017 S. NASIM AHMED SHAH AND 115 OTHERS
Vs
STATE BANK OF PAKISTAN THROUGH GOVERNOR AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
2 (c)(i), 16, 16(2)(a)(iii)		 2017 PTD 2029
Lahore High Court 2017 BLI PAKISTAN (PVT.) LTD. AND OTHERS
Vs
GOVERNMENT OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
165, 182, 182(1)		 2017 PTD 2050
Peshawar High Court 2017 M/s Vincraft (Pvt.) Ltd.
Vs
Federal Board of Revenue and others. 		Income Tax Ordinance (XLIX of 2001)
122, 175, 175(1) (e), 216(3)(g)		 2017 PTD 2114
Lahore High Court 2017 COMMISSIONER INCOME TAX.
Vs
M/S SEFAM (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 111(1)(d), 120(1), 122, 122(1), 122(5), 122(9)		 2017 PTD 2162
Inland Revenue Appellate Tribunal 2017 M/S. HABIB BANK LTD.
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
127, 128(1A), 131(5), 132, 170		 2017 PTD 2169
Balochistan High Court 2017 M/S. SAINDAK METALS LTD. THROUGH MANAGING DIRECTOR
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122, 133, 221		 2017 PTD 2227
Inland Revenue Appellate Tribunal 2017 M/S. A.H. SYED AND COMPANY (PVT.) LTD., JHANG
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
113, 233		 2017 PTD 2234
Inland Revenue Appellate Tribunal 2017 RESOURCE MARKING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111		 2017 PTD 2280
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-III, LTU, KARACHI
Vs
MAL PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 114, 120, 122(5A), 122(9)		 2017 PTD 2291
Lahore High Court 2017 USMAN HASSAN & ANOTHER
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(23A), 2(35C), 37A, 47B, 53, 53(1)(a), 53(1)(d), 100C, 150, 151, 159, 159(1), 159(2), 233, 236P, Clause 57, Clause 47(B), Part I, Part-I, Second Schedule, Division VII, First Schedule		 2017 PTD 2340
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD KHALID SETHI 		Income Tax Ordinance (XLIX of 2001)
115(4), 113A, 122, 122(5), 133, 133(5)		 2017 PTD 2461
Lahore High Court 2017 Nestle Pakistan Limited etc.
Vs
The Federal Board of Revenue etc. 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(4), 122(9), 174, 174(2), 177, 177(1), 177(2), 177(3), 214C, 214C(1), 237		 2017 PTD 686
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
AL-HAMAD INTERNATIONAL CONTAINER TERMINAL (PVT.) LTD. Muhammad Sarfaraz Ali Metlo for Applicant. 		Income Tax Ordinance (XLIX of 2001)
24, 131, 132, 133, 152(1)		 2017 PTD 2212
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, LTU
Vs
Messrs N.P. SPINNING MILLS LTD. 		Income Tax Ordinance (XLIX of 2001)
121, 122, 122(c), 133, 137, 177(10), 182, 182(1)		 2017 PTD 1441
Islamabad High Court 2017 FAUJI FERTILIZER COMPANY LIMITED EMPLOYEES GRATUITY FUND
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance, 2001
159		 2017 PTD 1544
Lahore High Court 2017 SARDAR QASIM HASSAN KHAN
Vs
FEDERATION OF PAKISTAN ETC 		Income Tax Ordinance (XLIX of 2001)
148, 231B, 231B(2), 231B(4)		 2017 PTD 2064
Inland Revenue Appellate Tribunal 2017 OFFICE WORLD
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O.-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128, 128(1A), 128(1AA), 207		 2018 PTD 2170 --- (2018)118 TAX 187
Lahore High Court 2017 TREET CORPORATION LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS W.P. NO. 11253 OF 2017, DECIDED ON 21ST MARCH, 2018. 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2018 PTD 1942 --- 2018 PTCL 596
Customs Appellate Tribunal, Karachi 2017 ABDUL JABBAR
Vs
DIRECTOR 		Income Tax Ordinance (XLIX of 2001)
148, 161(2) 		2017 PTD 2435
Sindh High Court 2017 COMMISSIONER INLAND REVENUE (ZONE-IV)
Vs
MESSRS SAIMA PACKAGING (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
12(2)(d), 12(2)(c), 13(7), 85(1), 85(2), 85(3), 108, 109, 133		 2017 PTD 2413
Sindh High Court 2017 SUI SOUTHERN GAS COMPANY-LPG PRIVATE LIMITED THROUGH REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN, MINISTRY OF PETROLEUM AND NATURAL RESOURCES, CENTRAL SECRETARIAT, ISLAMABAD THROUGH SECRETARY AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(42), 80, 80(2)(b)(vi), 98B, 145, 147(1), 161, 162, 162(1), 182(2), 205, 236A		 2017 PTD 2366
Inland Revenue Appellate Tribunal 2017 M/S. BELA LUBRICANTS (PVT.) LTD.
Vs
COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
2017 PTD 2210
Customs Appellate Tribunal 2017 M/S ALLAH WALA AUTO ENGINEERING
Vs
DEPUTY COLLECTOR OF CUSTOMS & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2017 PTD 2201
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, KARACHI
Vs
MESSRS HASSAN ASSOCIATES (PVT.) LTD. AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
23(1)(xviii), 24(j), 136 		2017 PTD 2054
Inland Revenue Appellate Tribunal 2017 Mohammad Shabbar Zaidi, FCA, Asim Zulfiqar, FCA and Muhammad Arshad, FCA
Vs
Amjad Javed Hashmi, D.R. and Dr. Farrukh Ansari, CIR, LTU
2017 PTD 1911
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS INTERLINK INTERNATIONAL, PESHAWAR
Vs
THE ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 182(14)		 2017 PTD 1792
Customs Appellate Tribunal 2017 MESSRS INTERLINK INTERNATIONAL, PESHAWAR
Vs
THE ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 182(14)		 2017 PTD 1792
Federal Tax Ombudsman 2017 MUHAMMAD ZAFAR IQBAL
Vs
The SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2017 PTD 1405
Supreme Court of Pakistan 2017 M/S PAKISTAN TELEVISION CORPORATION LTD
Vs
COMMISSIONER INLAND REVENUE (LEGAL), LTU, ISLAMABAD ETC.
2017 PTD 1372
Islamabad High Court 2017 JAVED IQBAL AND ANOTHER
Vs
PAKISTAN MOBILE COMMUNICATIONS LTD. AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
130		 2017 PTD 1257
Islamabad High Court 2017 JAVED IQBAL AND ANOTHER
Vs
PAKISTAN MOBILE COMMUNICATIONS LTD. AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
130		 2017 PTD 1257
Sindh High Court 2017 MESSRS A & B FOOD INDUSTRIES (PVT.) LIMITED THROUGH MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN AND 3 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
177		 2017 PTD 1237
Federal Tax Ombudsman 2017 MESSRS MUSLIM TRADERS
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 165, 165(2)		 2017 PTD 1205
Inland Revenue Appellate Tribunal 2017 SEARLE COMPANY LTD
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128(1-A), 131(5), 135		 2017 PTD 1044
Inland Revenue Appellate Tribunal 2017 SEARLE COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128(1-A), 131(5), 135		 2017 PTD 1044
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS
Vs
DIGICOM TRADING (PVT.) LTD., AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131(5), 132, 132(2), 132(3), 132(6), 133, 133(7)		 2017 PTD 1042
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS
Vs
DIGICOM TRADING (PVT.) LTD., AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131(5), 132, 132(2), 132(3), 132(6), 133, 133(7) 		2017 PTD 1042
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
HUNZA GHEE INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 221		 2017 PTD 1024
Sindh High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MADINA ENTERPRISES LIMITED 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5), 133, 148(9), 148(8)		 2017 PTD 1001
Sindh High Court 2017 ENGRO ELENGY TERMINAL (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(2), 159(3) & Second Schedule, Part-1, cl. 141		 2017 PTD 959
Sindh High Court 2017 ENGRO ELENGY TERMINAL (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(2), 159(3) & Second Schedule, Part-1, cl. 141 		2017 PTD 959
Sindh Revenue Board Appellate Tribunal 2017 ENGRO ELENGY TERMINAL (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(2), 159(3) & Second Schedule, Part-1, cl. 141 		2017 PTD 959
Sindh High Court 2017 MESSRS JFK INTERNATIONAL THROUGH PROPRIETOR
Vs
COMMISSIONER INLAND REVENUE, ZONE-I AND 2 OTHERS
2017 PTD 941
Sindh High Court 2017 MESSRS JFK INTERNATIONAL THROUGH PROPRIETOR
Vs
COMMISSIONER INLAND REVENUE, ZONE-I AND 2 OTHERS
2017 PTD 941
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I
Vs
MESSRS SIEMENS PAKISTAN ENGG. CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 122(1), 132(3), 133, 221, 131(B), Clause (3) of Part-II , Part-I of Second Schedule		 2017 PTD 903
Inland Revenue Appellate Tribunal 2017 MESSRS SHAHID GUL PARTNER, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
20(1), 21(l), 22(15), 24(11), 122(4), 122(5), 177, 177(2), 177(4), 177(4)(d), 210, 211		 2017 PTD 891
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICES, KARACHI
Vs
MESSRS RELIANCE SECURITIES LTD. 		Income Tax Ordinance (XLIX of 2001)
Cl. 110, Part 1, Second Schedule, 53, 122(5A), 133		 2017 PTD 876
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICES, KARACHI
Vs
MESSRS RELIANCE SECURITIES LTD. 		Income Tax Ordinance (XLIX of 2001)
Cl. 110, Part 1, Second Schedule, 53, 122(5A), 133		 2017 PTD 876
Islamabad High Court 2017 NATIONAL TESTING SERVICE PAKISTAN THROUGH COMPANY SECRETARY
Vs
ASSISTANT COMMISSIONER I.R., UNIT-I, ZONE-I AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5), 124, 132, 132(2A)		 2017 PTD 873
Islamabad High Court 2017 NATIONAL TESTING SERVICE PAKISTAN THROUGH COMPANY SECRETARY
Vs
ASSISTANT COMMISSIONER I.R., UNIT-I, ZONE-I AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5), 124, 132, 132(2A)		 2017 PTD 873
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-I, R.T.O., LAHORE
Vs
MESSRS DIVINE DEVELOPERS (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
15(6), 113, 113(1), 113(1)(d), 113(2)(b), 113(2)(c), 113(3), 120, 122(3), 122(5A), 131, Part I, Division II of the First Schedule		 2017 PTD 764
(2017)115 TAX 201
HIGH COURT (AJ&K) 2017 MESSRS AMIN SPINNING MILLS LTD., INDUSTRIAL AREA MIRPUR AZAD KASHMIR THROUGH DIRECTOR (AUTHORIZED)
Vs
COMMISSIONER OF INCOME TAX (AJ&K) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 133(4)		 2017 PTD 201
(2017)115 TAX 436
2017 PTCL 227
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
LUCKY COTTON MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
18(1)(d), 133(1)		 2017 PTD 864
Lahore High Court 2017 M/S SARWAR & COMPANY
Vs
THE APPELLATE TRIBUNAL INLAND (PVT.) LIMITED, REVENUE ETC 		Income Tax Ordinance (XLIX of 2001)
113, 122, 122(5A), 153(1)(c)		 2017 PTD 558
2016 PCTLR 921
2017 PLJ 134
2016 LHC 2808
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 M/S. HABIB INDUSTRIES (PVT) LTD. KARACHI
Vs
THE I.A.C RANGE-III, COMPANIES-IV, KARACHI 		Wealth Tax Act (XV of 1963)
2(e)(ii), 16(3), 17B, 23, 24, 29		 2017 PTD 2316
(2017)115 TAX 1
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 Saqib Masood, FCA & Shabbir Veejlani, FCA[AR],
Vs
Najeeb Ahmed [D.R], 		Income Tax Ordinance (XLIX of 2001)
39, 108, 109, 122(5), 122(a), 122(5A)		 2017 PTD 1416
(2016)114 TAX 49
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 MESS FAYSAL BANK LIMITED
Vs
C.I.R. (APPEALS-I), L.T.U., KARACHI 		Income Tax Ordinance (XLIX of 2001)
151, 152, 161, 165, 205, 221		 2017 PTD 867
(2016)114 TAX 27
Sindh High Court 2017 NEW HAMPSHIRE INSURANCE COMPANY, PAKISTAN BRANCH THROUGH ATTORNEY
Vs
COMMISSIONER OF INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
32(2), 34, 34(3), 120, 122(5A), 133, Rule 5(a) or 5(c) of the Fourth Schedule		 2017 PTD 851
Sindh High Court 2017 NEW HAMPSHIRE INSURANCE COMPANY, PAKISTAN BRANCH THROUGH ATTORNEY
Vs
COMMISSIONER OF INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
32(2), 34, 34(3), 120, 122(5A), 133, Rule 5(a) or 5(c) of the Fourth Schedule		 2017 PTD 851
Lahore High Court 2017 COMMISSIONER OF INCOME TAX AND OTHERS
Vs
MUBASHAR SHEIKH, CITY TOWERS 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 133(5), 148(1), 148(2), 148(9), 170		 2017 PTD 795
Inland Revenue Appellate Tribunal 2017 MESSRS USMAN TRADERS, LAHORE
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., LAHORE
2017 PTD 776
(2017)115 TAX 171
Lahore High Court 2017 CRESCENT SUGAR MILLS AND DISTILLERY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(m), 32, 133		 2017 PTD 774
Inland Revenue Appellate Tribunal 2017 C.I.R. WHT, R.T.O., HYDERABAD
Vs
MESSRS QADIR BUILDERS AND DEVELOPERS, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
153(7), 165, 182 		2017 PTD 770
Lahore High Court 2017 COMMISSIONER OF INCOME TAX
Vs
PAK CHINA CHEMICALS (AOP) 		Income Tax Ordinance (XLIX of 2001)
Third Sched. Rr. 5A, 5B, 5C		 2017 PTD 768
Inland Revenue Appellate Tribunal 2017 C.I.R. ZONE-BAHAWALPUR, R.T.O., BAHAWALPUR
Vs
M/S S.A. COTTON GINNERS, HAROONABAD 		Income Tax Ordinance (XLIX of 2001)
115(4), 126(2)(b), 127, 131, 182(1)		 2017 PTD 672
Lahore High Court 2017 AN INDUSTRIES (PVT.) LTD. THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY & OTHERS 		Income Tax Ordinance (XLIX of 2001)
206, Second Schedule, Part-IV, Cl. 72B		 2017 PTD 665
Supreme Court of Pakistan 2017 1. M/s Squibb Pakistan Pvt. Ltd. In C.As.622 & 623/2008
Vs
Commissioner of Income Tax 		INCOME TAX ORDINANCE, 1979 (XXXI OF 1979)
79		 2017 PTD 1303
APPELLATE TRIBUNAL SINDH REVENUE BOARD 2017 ASSISTANT COMMISSIONER, UNIT-4, SRB.
Vs
M/S. OPTIMUS CAPITAL MANAGEMENT (PVT.) LIMITED. 		Sindh Sales Tax on Services Act (II of 2011)
Serial No. 3 of 43, 43(6)(d), 43(5), 43(8), 43(11), 43(12)		 2017 PTD 2108
(2018)117 TAX 194
2017 PTCL 619
Inland Revenue Appellate Tribunal 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS DEW AN SUGAR MILLS LTD. 		Income Tax Ordinance (XLIX of 2001)
53(2), 221		 2017 PTD 547
Lahore High Court 2017 MUHAMMAD ILYAS QURESHI
Vs
FEDERAL BOARD OF REVENUE etc 		Constitution of Pakistan, 1973
199		 2017 PTD 1528
Customs Appellate Tribunal 2017 Messrs SINGER PAKISTAN LTD.
Vs
COLLECTOR OF CUSTOMS, and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(5), 148(6), 162, 166, Clause (9A) of Second Schedule Part II		 2017 PTD 481
Inland Revenue Appellate Tribunal 2017 NAUMAN MAHMOOD
Vs
COMMISSIONER INLAND REVENUE (APPEALS-III), ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(9), 18(1)(b) , 18(1)(c) , 18(1)(d) , 18(1)(e), 120, 122(5A), 130(8), 205 		2017 PTD 465
Peshawar High Court 2017 COMMISSIONER INLAND REVENUE (RTO), PESHAWAR
Vs
ZUBAIR AHMAD 		Income Tax Ordinance (XLIX of 2001)
122, 133, 177, 177(1), 214-C, 214-C(2)		 2017 PTD 450
CUSTOMS APPELLATE TRIBUNAL 2017 PORT QASIM AUTHORITY THROUGH SECRETARY
Vs
DIRECTOR GENERAL INTELLIGENCE AND INVESTIGATION-FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
Clause (21), Part-II, Second Schedule		 2017 PTD 390
(2018)118 TAX 33
Inland Revenue Appellate Tribunal 2017 MESSRS SERVO MOTOR OIL (PVT.) LTD. MULTAN
Vs
C.I.R., SPECIAL ZONE, R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
132(3)		 2017 PTD 373
Inland Revenue Appellate Tribunal 2017 MESSRS K.B. ENTERPRISES, FAISALABAD
Vs
CIR (APPEALS), RTO., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
131, 131(5), 132, 132(6) 		2017 PTD 324
Lahore High Court 2017 MESSRS KAMAL LTD. THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2017 PTD 243
Sindh High Court 2017 COMMISSIONER INLAND REVENUE ZONE-II, RTO, HYDERABAD
Vs
MESSRS JAMSHORO POWER COMPANY LTD. 		Income Tax Ordinance (XLIX of 2001)
2(68), 11(1)(a), 11(1)(b), 11(1)(c), 11(1)(d), 11(1)(e), 18(1)(d), 74(1), 113 		2017 PTD 237
Lahore High Court 2016 MUHAMMAD AKBAR LEGHARI and 2 others
Vs
The FEDERATION OF PAKISTAN through Revenue Division, Islamabad and 4 others 		Income Tax Ordinance (XLIX of 2001)
153		 2016 PTD 2371
Peshawar High Court 2016 Petitioner(s)------- M/s Cherat Packaging Ltd By Mr. Ishtiaq Ahmad (Senior), Advocate
Vs
Respondent(s) ---------- Govt of Pakistan etc. By Mr. Ishtiaq Ahmad (Junior) Advocate 		Income Tax Ordinance (XLIX of 2001)
53, 53(1), 100, 122-B, 150, 151, 153, 159, 159(1), 159(2), 206, 233, Part I, Division VII of the First Schedule , Clause 47B of Part-IV of the Second Schedule, Schedule-VI		 2016 PTD 2257
(2018)117 TAX 387
Inland Revenue Appellate Tribunal 2016 DUA INTERNATIONAL TRADING SYSTEMS
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
175, 176, 177, 177(1), 177(2), 177(4), 177(4)(a), 177(4)(b), 177(4)(c), 177(4)(d), 177(10), 121, 121(1), 121(1)(d), 122, 122(1)(d), 122(5)(i), 131		 2016 PTD 2936
Islamabad High Court 2016 LINKDOTNET TELECOM LIMITED
Vs
CHIEF COMMISSIONER INLAND REVENUE, ISLAMABAD and 2 others 		Income Tax Ordinance (XLIX of 2001)
152(5) & 2(54)		 2016 PTD 1436
Inland Revenue Appellate Tribunal 2016 ENI PAKISTAN LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
205		 2016 PTD 1462
Customs Appellate Tribunal 2016 PETITIONERS: MESSRS AL-FAJAR ASSOCIATES, KARACHI
Vs
RESPONDENTS: DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS-FBR, KARACHI 		Income Tax Ordinance (XLIX of 2001)
162(1)		 2016 PTD 2125
Customs Appellate Tribunal 2016 COLLECTOR OF CUSTOMS, through Deputy Collector of Customs
Vs
AL-MALIK TRADERS and 2 others 		Income Tax Ordinance (XLIX of 2001)
79, 80, 179, 179(1)		 2016 PTD 1605
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-II, R.T.O., SUKKUR
Vs
SILVER TRADING AND CO. 		Income Tax Ordinance (XLIX of 2001)
131		 2016 PTD 2924
Federal Tax Ombudsman 2016 MUHAMMAD SALEEM
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122A, 121		 2016 PTD 1691
Islamabad High Court 2016 DOWELL SCHLUMBERGER (WASTERN) S.A.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2016 PTD 1702
Sindh High Court 2016 D.J. BUILDERS AND DEVELOPERS through Partner and another
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 6 others 		ncome Tax Ordinance (XLIX of 2001)
111, 122, 122(4), 122(5)(A), 124, 129		 2016 PTD 1723
Inland Revenue Appellate Tribunal 2016 C.I.R., R.T.O., SIALKOT
Vs
MUHAMMAD KHALID SETHI, Prop: New Hafiz Cloth House, Sialkot Cantt. 		Income Tax Ordinance (XLIX of 2001)
113A, 114, 122(1), 122(5), 122(9)		 2016 PTD 1758
Sindh High Court 2016 Syed WAQAR HAYDER ZAIDI through Authorized person
Vs
FEDERATION OF PAKISTAN through Secretary/Chairman and 6 others 		Income Tax Ordinance (XLIX of 2001)
129(4)		 2016 PTD 1783
Lahore High Court 2016 BISMA TEXTILE MILLS LTD., LAHORE through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
221		 2016 PTD 1790
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-III, LTU, KARACHI
Vs
EFU LIFE ASSURANCE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 221		 2016 PTD 1805
Sindh High Court 2016 KHALID MANSOOR
Vs
FEDERAL BOARD OF REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
37A, 37A(2), 100B, First Sched., Part I, Div. VII, Eighth Sched		 2016 PTD 1813
Inland Revenue Appellate Tribunal 2016 PETITIONERS: MESSRS AHMAD TRADERS, GUJRANWALA
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE. R.T.O. GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5-A), 205		 2016 PTD 2098
(2017)115 TAX 112
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-III, RTO, FAISALABAD
Vs
DRAZ RICE MILLS, KOT KHAIRA, JHANG 		Income Tax Ordinance (XLIX of 2001)
53, 113, 221 & Second Schedule, Part III, Cl.13		 2016 PTD 1820
Sindh High Court 2016 ATTOCK CEMENT PAKISTAN LTD. through Senior Manager Finance
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2016 PTD 1872
Lahore High Court 2016 MUHAMMAD ASHRAF
Vs
STATE LIFE INSURANCE CORPORATION OF PAKISTAN through Chairman and another 		Income Tax Ordinance (XLIX of 2001)
118(2)		 2016 PTD 1899
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, ZONE-II, RTO
Vs
TALHA TEXTILE 		Income Tax Ordinance (XLIX of 2001)
113, 114, 133, 120, 122(1), 122(5A), 122(9), 214C		 2016 PTD 1908
Supreme Court of Pakistan 2016 COMMISSIONER OF INCOME TAX, PESHAWAR AND OTHERS
Vs
PAKISTAN ELECTRIC FITTINGS MANUFACTURING COMPANY LIMITED 		Income Tax Ordinance (XLIX of 2001)
2(12), 136, 137		 2016 PTD 1999
Federal Tax Ombudsman 2016 Rao IMRAN NASIR Proprietor
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
175, 175(4), 239D		 2016 PTD 2037
Islamabad High Court 2016 Messrs HUAWEI TECHNOLOGIES PAKISTAN (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 122(5A), 140		 2016 PTD 1799
(2017)116 TAX 469
Federal Tax Ombudsman 2016 BURHAN PRODUCTS (PVT.) LTD., LAHORE
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 164(2), 229, 230		 2016 PTD 2054
Inland Revenue Appellate Tribunal 2016 MUGHAL STEEL METALLURGY CORPORATION LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV, R.T.O., FAISALABAD Shahbaz Butt for Appellant. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21l, 21(c), 122(1), 122(5), 151, 158, 158(a), 158(b)		 2016 PTD 2069
Federal Tax Ombudsman 2016 SHAHSONS PAKISTAN (PVT.) LTD., MULTAN
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2016 PTD 2072
Federal Tax Ombudsman 2016 Messrs CHICAGO METAL WORKS
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
214(4)		 2016 PTD 1797
Inland Revenue Appellate Tribunal 2016 PETITIONERS: ABDUL RASHID AMIR
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(1), 122(5), 122(9), 131		 2016 PTD 2083
Federal Tax Ombudsman 2016 PETITIONERS: MESSRS CHICAGO METAL WORKS (PVT.) LTD., MULTAN
Vs
RESPONDENTS: THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
147, 148, 153, 231A, 235, 236, 170, 170(4), 171		 2016 PTD 2089
Federal Tax Ombudsman 2016 PETITIONERS: MUHAMMAD TARIQ
Vs
RESPONDENTS: THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 122(5), 122(9), 122C, 140		 2016 PTD 2104
Inland Revenue Appellate Tribunal 2016 MESSRS CRYSTAL TEXTILE PROCESSING MILLS (PVT.) LTD., GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
21(c), 40, 40(1), 40(3), 122(5-A), 131		 2016 PTD 2108
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA
Vs
MESSRS KARWAN-E-SIDDIQUE-E-AKBAR (PVT.) LIMITED 		Income Tax Ordinance (XLIX of 2001)
113, 113(3), 114, 120, 122(5A), 131, Second Schedule, Part IV, clause (72-A)		 2016 PTD 2122
Sindh High Court 2016 MUMTAZ HUSSAIN KHAN
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and 4 others 		Income Tax Ordinance (XLIX of 2001)
4B		 2016 PTD 1667
Islamabad High Court 2016 MARI PETROLEUM COMPANY LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(5-A), 122(9)		 2016 PTD 2406
Islamabad High Court 2016 PAKISTAN OIL FIELDS LTD. through Authorised Attorney and General Manager
Vs
FEDERATION OF PAKISTAN through Secretary Revenue and 2 others 		Income Tax Ordinance (XLIX of 2001)
2(2), 3(c), 130, 131, 132, 132(5), 224, 227		 2016 PTD 1590
(2016)114 TAX 75
2016 PTCL 208
Inland Revenue Appellate Tribunal 2016 Messrs SAUDI PAK INDUSTRIAL AND AGRICULTURAL INVESTMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(15), 20, 21, 21(c), 22, 23, 28, 29, 67, 122(5A), 153		 2016 PTD 1519
Lahore High Court 2016 COMMISSIONER OF INCOME TAX
Vs
KHUSHNOOD AHMED 		Income Tax Ordinance (XLIX of 2001)
133, 153, 153(1), 153(9), 153(9)(b), 153(9)(c) 		2016 PTD 1146
(2016)113 TAX 193
2016 PTCL 745
Islamabad High Court 2016 PETITIONER(S): PAKISTAN TELECOMMUNICATION COMPANY LTD.
Vs
RESPONDENT(S): FEDERATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 120(1A), 121, 121(1), 122(1), 122(3), 122(4A), 122(5A), 122(9), 174, 175, 176, 177, 177(1), 177(2), 177(3), 177(4), 177(5), 177(6), 207(1), 207(2), 214C, 214D		 2016 PTD 1484
(2017)115 TAX 27
2016 PTCL 302
Sindh High Court 2016 COMMISSIONER OF INCOME TAX
Vs
Messrs CAFE STUDENT KARACHI and others 		Income Tax Ordinance (XLIX of 2001)
134(5)		 2016 PTD 1072
Federal Tax Ombudsman 2016 SHAHID MUSHTAQ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
17, 121(4), 181		 2016 PTD 1066
(2016)113 TAX 63
Islamabad High Court 2016 PAK GULF CONSTRUCTION (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
127, 131, 131(1), 131(5), 133 		2016 PTD 1061
(2018)117 TAX 69
Sindh High Court 2016 Messrs YUNUS TEXTILE MILLS LTD.
Vs
PAKISTAN through Secretary (Revenue Division) and 4 others 		Income Tax Ordinance (XLIX of 2001)
4B, Division II-A, Pt.-I, First Schedule		 2016 PTD 1056
Customs Appellate Tribunal 2016 Messrs PHILIP MORRIS (PAKISTAN) LTD., KARACHI
Vs
The ADDITIONAL COLLECTOR OF CUSTOMS and others 		Income Tax Ordinance (XLIX of 2001)
148, 162, 207, 228		 2016 PTD 1008
Customs Appellate Tribunal 2016 Messrs ASIF TEXTILE TRADING
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(5), 148(6), 162(1), 230A		 2016 PTD 969
Sindh High Court 2016 Messrs PFIZER PAKISTAN LTD. through Company Secretary and others
Vs
DEPUTY COMMISSIONER and others 		Income Tax Ordinance (XLIX of 2001)
120(1), 120(1A), 122(5), 177, 214C		 2016 P T D 1429
Supreme Court of Pakistan 2016 COMMISSIONER OF INCOME TAX LEGAL DIVISION, LAHORE and others
Vs
KHURSHID AHMAD and others 		Income Tax Ordinance (XXXI OF 1979)
50(4), 50(4)(a), 80C, 80C(2)(a)(i), 80CC, 80D, 80D(2), 143B		 2016 PTD 1393
(2016)113 TAX 369
2016 PTCL 574
2016 PLD 545
Islamabad High Court 2016 Messrs HAQ BAHU SUGAR MILLS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
209(1)		 2016 PTD 955
(2017)116 TAX 478
Customs Appellate Tribunal 2016 Messrs ABDUL AZIZ AND BROTHERS, KARACHI
Vs
DIRECTORATE GENERAL I&I and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(1), 162(1)		 2016 PTD 925
Customs Appellate Tribunal 2016 Messrs A.F.U. INTERNATIONAL, KARACHI
Vs
DIRECTOR GENERAL and another 		Income Tax Ordinance (XLIX of 2001)
148(9)		 2016 PTD 1305
Federal Tax Ombudsman 2016 MUHAMMAD ZAFAR IQBAL
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171, 173, 177		 2016 PTD 1212
Customs Appellate Tribunal 2016 MUHAMMAD ILYAS
Vs
DIRECTOR GENERAL OF PC A, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
106(1), 106(2), 140, 148, 228, 230A, 207		 2016 PTD 843
Peshawar High Court 2016 COMMISSIONER OF INLAND REVENUE (LEGAL), PESHAWAR
Vs
KHALID UMAR KHAN 		Income Tax Ordinance (XLIX of 2001)
120(1), 128(4), 128(5), 133(1)		 2016 PTD 832
Inland Revenue Appellate Tribunal 2016 Messrs ATTA CABLES (PVT.) LTD., LAHORE
Vs
The COMMISSIONER INLAND REVENUE LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
130(1), 130(10)		 2016 PTD 792
Inland Revenue Appellate Tribunal 2016 Messrs SHELL (PAKISTAN) LTD., KARACHI
Vs
C.I.R. ZONE IV, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
130(1)		 2016 PTD 722
Federal Tax Ombudsman 2016 ABDUL HAMID KHAN DARBARI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
234		 2016 PTD 709
(2016)113 TAX 69
Sindh High Court 2016 MUHAMMAD HUSSAIN and others
Vs
PAKISTAN THE SECRETARY REVENUE DIVISION and others 		Income Tax Ordinance (XLIX of 2001)
2(29), 39(1), 236M, 236N, 227		 2016 PTD 622
Islamabad High Court 2016 PAKISTAN TOBACCO COMPANY LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122(1), 122(2), 122(3), 122(4), 122(5), 122(5A), 122(6), 122(7), 122(8), 122(9), 207, 208, 208(2), 209, 210, 210(1), 210(1A), 213, 214		 2016 PTD 596
2016 PTCL 183
Lahore High Court 2016 Maple Leaf Cement Factory Ltd.
Vs
The Federal Board of Revenue & others 		Income Tax Ordinance (XLIX of 2001)
32, 34, 120, 151, 158, 161, 165, 165(1), 165(2), 174, 174(1), 174(3), 177, Division II or Division III of Part V of Chapter X 40(4A), 52, 156		 2016 PTD 2074
2016 PTCL 548
Lahore High Court 2016 Ali Haider Khan
Vs
Province of the Punjab, etc. 		Income Tax Ordinance (XLIX of 2001)
4, 9, 10, 11, 11-A, 15, 16, 18, 19, 20, 29, 31-A, 36, 39, 40, 42, 50(7A), 61, 63, 66, 80(2)(b)(iv), Part VII, 80, Part VA, 100C, 113, 153, 236A, Division VIII of Part IV of the First Schedule		 2016 PTD 2525
(2016)114 TAX 205
Sindh High Court 2016 CHINA HARBOUR ENGINEERING COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN through Secretary, Chairman and others 		Income Tax Ordinance (XLIX of 2001)
50(4)(b)(i), 152, 152(4A), 153		 2016 PTD 427
Customs Appellate Tribunal 2016 Messrs FORT TILES
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, MCC OF PaCCS and another 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2016 PTD 384
Inland Revenue Appellate Tribunal 2016 C.I.R., (ZONE-I), R.T.O., RAWALPINDI
Vs
Ch. MUHAMMAD ABUZAR 		Income Tax Ordinance (XLIX of 2001)
13(1)(d) , 114, 120, 172, 172(3)		 2016 PTD 268
Federal Tax Ombudsman 2016 WAHEED SHAHZAD BUTT
Vs
Abdur Rauf Chaudhry, Federal Tax Ombudsman 		Income Tax Ordinance (XLIX of 2001)
227		 2016 PTD 247
Peshawar High Court 2016 M/S. TAJ PACKAGES COMPANY (PVT.) LTD.,
Vs
GOVERNMENT OF PAKISTAN AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 121, 122, 148, 159, 159(4), 72B OF Second Schedule		 2016 PTD 203
(2018)117 TAX 92
2016 PTCL 402
Inland Revenue Appellate Tribunal 2016 Messrs ARROWS ADVERTIZING (PVT.) LTD., LAHORE
Vs
C.I.R., ZONE-II, R.T.O. 1, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 111(1)(a), 111(1)(d), 111(2), 114, 120, 122, 122(2), 122(5A),		 2016 PTD 189
Sindh High Court 2016 COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II
Vs
Messrs G.M. FISHERS (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
21, 111(1)(c), 124(2), 132(3), 133 		2016 PTD 185
(2017)116 TAX 501
2016 PTCL 370
Sindh High Court 2016 Messrs PAK ARAB PIPELINE COMPANY LTD. through Attorney
Vs
FEDERATION OF PAKISTAN through Secretary and 2 others 		Income Tax Ordinance (XLIX of 2001)
153, 153(1)(a), 153(1)(b), 153(1)(c), 153(3), 153(7), 153(7)(ii), 122(9)		 2016 PTD 100
(2017)115 TAX 451
2016 PTCL 362
Sindh High Court 2016 COMMISSIONER OF INCOME TAX, LEGAL DIVISION, R.T.O.
Vs
Messrs MATRIX PRESS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21(m), 22(15), 122(1), 133		 2016 PTD 97
(2017)115 TAX 337
2016 PTCL 396
Inland Revenue Appellate Tribunal 2016 KHYBER TEA AND FOOD COMPANY and another
Vs
COLLECTOR OF CUSTOMS and another Customs Appeal No.K-845 of 2013, decided on 6th August, 2015. 		Income Tax Ordinance (XLIX of 2001)
50(5), 148, 161(2)		 2016 PTD 80
Inland Revenue Appellate Tribunal 2016 Messrs HONDA POINT (PVT.) LTD., LAHORE
Vs
C.I.R., AUDIT, R.T.O.-1, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
214C		 2016 PTD 57
Customs Appellate Tribunal 2016 Messrs NORTH WEST CORPORATION, KARACHI
Vs
SUPERINTENDENT, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS-FBR and 2 others 		Income Tax Ordinance (XLIX of 2001)
140, 148(1), 162(1)		 2016 PTD 22
(2017)116 TAX 28
2016 PTCL 116
Inland Revenue Appellate Tribunal 2016 Messrs PAKISTAN CYCLE INDUSTRIAL CO-OPERATIVE SOCIETY LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113, 122(5A), 131, 221 		2016 PTD 15
Federal Tax Ombudsman 2016 MAQSOOD AFZAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 137, 177(10), 214C		 2016 PTD 12
Inland Revenue Appellate Tribunal 2016 AKSA SOLUTIONS DEVELOPMENT SERVICES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21(c), 122(1), 122(5), 122(9) 		2016 PTD 7
Lahore High Court 2016 PRIME COMMERCIAL BANK LTD.
Vs
INCOME TAX APPELLATE TRIBUNAL LAHORE, ETC. 		Income Tax Ordinance (XXXI OF 1979)
32, 133, Clause (3) of Part. IV of Second Schedule		 2016 PTD 2091
Lahore High Court 2016 Haider Industries through its Managing Partner
Vs
Federation of Pakistan, through its Secretary, Law Division at Islamabad & others 		Income Tax Ordinance (XLIX of 2001)
2(29c), 2(64), 9, 81(i)(c), 53, 53(2), 53(1)(d), 18A, 148(1), 148(7), 72B of Part IV of Second Schedule, 148		 2016 PTD 2004
(2016)113 TAX 320
2017 PTCL 332
Sindh High Court 2016 COMMISSIONER (LEGAL DIVISION)
Vs
ATLAS INVESTMENT BANK LIMITED 		Income Tax Ordinance (XLIX of 2001)
2(7), 133(5)		 2016 PTD 2426
(2016)113 TAX 261
Lahore High Court 2016 COMMISSIONER INLAND REVENUE, LAHORE
Vs
SARITOW SPINNING MILLS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(g), 120, 122(5A), 133		 2016 PTD 786
(2016)113 TAX 32
Lahore High Court, Multan Bench, Multan 2016 M/S. Asia Poultry Feeds (Pvt.) Ltd.
Vs
Federal Board of Revenue etc. 		Income Tax Ordinance (XLIX of 2001)
148, 153, 161, 205, 221, 233, clause 47A of Part IV of Second Schedule		 2016 PTD 270
(2015)112 TAX 504
2016 PTCL 521
Peshawar High Court 2016 COMMISSIONER OF INCOME TAX
Vs
SHER AKBAR KHAN WORK FORCE CONTRACTOR 		Income Tax Ordinance (XLIX of 2001)
2(8)(f), 2(59A), 122(5A), 131, 133, 153, 153(1), 153(6), 153(1)(c), 153(9), 170		 2016 PTD 325
(2015)112 TAX 479
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD ALI 		Income Tax Ordinance (XLIX of 2001)
114, 115, 122, 153(1 )(b), 153(9), 169(3), 170, 170(2), 170(4), 170(5), 177, 234(5)		 2016 PTD 377
(2015)112 TAX 395
2017 PTCL 373
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 Zeeshan Riaz, ACA Mr.Tahir Mehmood Advocate & Miss Sumaira Khurshid, Advocate,
Vs
Dr. Javed Iqbal Sheikh, D.R., 		Income Tax Ordinance (XLIX of 2001)
39, 111(1)(d)(i), 111(1)(k), , 165, 174(2), 122(9), 214(c) 		2016 PTD 286
(2015)111 TAX 498
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2016 MUHAMMAD ASHRAF THROUGH NASAR MAHMOOD GONDAL, SARGODHA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA 		Income Tax Ordinance (XLIX of 2001)
114, 116, 122C, 172, 218, 221		 2016 PTD 253
(2015)111 TAX 488
Appellate Tribunal Inland Revenue, Headquarters Bench, Islamabad 2016
Vs
 Income Tax Ordinance (XLIX of 2001)
122(4), 122(1)(5), 111(1)(b), 128(5)		 2016 PTD 45
(2015)111 TAX 345
Appellate Tribunal Inland Revenue of Pakistan Islamabad 2016 Atif Waheed Advocate,
Vs
Zia Ullah Khan DR, 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(9), 177 		2016 PTD 283
(2015)111 TAX 122
Inland Revenue Appellate Tribunal 2016 MUHAMMAD SHAFIQUE SHAHID
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 121(1)(d), 131, 214C		 2016 PTD 2905
Inland Revenue Appellate Tribunal 2016 Messrs PUNJAB MACHINERY STORE, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111, 113A, 122, 122(1), 122(5), 177		 2016 PTD 1290
Peshawar High Court 2016 Messrs REHMAN COTTON MILLS LTD.
Vs
FEDERATION OF PAKISTAN through Secretary Cabinet Division and 2 others 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2016 PTD 1256
(2016)113 TAX 307
2016 PLJ 98
Inland Revenue Appellate Tribunal 2016 GHANI BUILDERS AND DEVELOPERS (Pvt.) Ltd., Karachi
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
32, 34, 75, 111, 120, 122, 129, 131		 2016 PTD 1238
Sindh High Court 2016 NORINPACO and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
120(1A), 122(5), 214C, 177		 2016 PTD 1214
Lahore High Court 2016 (Mian Muhammad Sharif) M/s Syed Ibrar Hussain Naqvi Advocate, A.K. Dogar Advocate, Tariq Aziz Advocate and Shahid Parvaiz Jami Advocate.
Vs
(Income Tax Appellate Tribunal Lahore) Syed Sajjad Haider Rizvi Advocate. 		Income Tax Ordinance (XLIX of 2001)
2(20)(e), 13(1)(c), 62, 134(2), 134(4), 136(1)		 2016 PTD 296
(2015)112 TAX 341
Supreme Court (AJ&K) 2016 COMMISSIONER INLAND REVENUE, MUZAFFARABAD
Vs
MUHAMMAD ABBAS QADRI 		Income Tax Ordinance (XLIX of 2001)
132(3), 133, 133(1), 177(4)		 2016 PTD 2874
(2017)115 TAX 169
Islamabad High Court 2016 M/S. INFOTECH (PRIVATE) LTD.
Vs
FEDERATION OF PAKISTAN and 4 others 		Income Tax Ordinance (XLIX of 2001)
4, 113,153, 153(1)(b), 153(3), Division III of Part-III of First Schedule, Clause (79) of Part (IV) of the Second Schedule		 2016 PTD 2839
(2017)116 TAX
Sindh High Court 2016 MOTIWALA SECURITIES (PVT.) LTD. through Chief Executive/MD
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
122(5A), 131, 168, 170, 233A(1)(a), 233(1)(b), 233A(1)(c), 133, Division IIA of Part IV of First Schedule		 2016 PTD 2831
(2017)116 TAX 103
Supreme Court of Pakistan 2016 MEEZAN ISLAMIC FUND and others
Vs
D.G. (WHT) FBR and others 		Income Tax Ordinance (XLIX of 2001)
100C, 150, 151, 159, 159(1), 159(2), 233, Second Sched. Part IV, Cl. 47B		 2016 PTD 1204
Customs, Central Excise and Sales Tax Appellate Tribunal 2016 Messrs GENERAL FOOD CORPORATION, KARACHI and another
Vs
DIRECTORATE GENERAL OF INTELLIGENCE and Investigation-FBR, Karachi and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207, 228, 229, 230, 203A		 2016 PTD 2777
Lahore High Court 2016 Messrs ARSHAD CORPORATION (PVT.) LTD. through General Manager Finance
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD and 2 others 		Income Tax Ordinance (XLIX of 2001)
114, 115 ,115(4), 120, 120(4), 154		 2016 PTD 1168
Islamabad High Court 2016 COMMISSIONER INLAND REVENUE, (ZONE-III), L.T.U., ISLAMABAD
Vs
M/S. OIL AND GAS DEVELOPMENT CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(2), 122(5)		 2016 PTD 2727
(2017)116 TAX 386
2017 PTCL 41
Inland Revenue Appellate Tribunal 2016 MESSRS SECURITY GENERAL INSURANCE COMPANY LTD., LAHORE
Vs
The CIR, ZONE-III, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
5, 67, 99, 120, 122(5A), First Schedule, Part-I, Division III & Fourth Sched., R. 5		 2016 PTD 2695
(2017)115 TAX 128
Federal Tax Ombudsman 2016 Messrs BISMILLAH CNG FILLING STATION, KOT ADDU ROAD, LAYYAH
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 171, 235, Part VI of the First Schedule 2(3), 2(3)(ii), 10		 2016 PTD 2681
Sindh High Court 2016 CHINA HARBOUR ENGINEERING COMPANY LTD. through Authorized Officer
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs and 2 others 		Income Tax Ordinance (XLIX of 2001)
122A, 122B, 152, 153, 153(4) 		2679
(2017)116 TAX 294
Sindh High Court 2016 PAKISTAN PETROLEUM LIMITED through Authorized Officer
Vs
PAKISTAN through Secretary Finance and 4 others 		Income Tax Ordinance (XLIX of 2001)
120(1), 120(1A), 122, 122(9), 176, 176(6), 177, 177(2), 214C, 227		 2016 PTD 2664
(2018)117 TAX 493
Islamabad High Court 2016 Messrs SIEMENS AKTIENGESELLSCHAFT (SIEMENS AG) 2 through Authorized Person
Vs
PAKISTAN through Secretary Revenue Division and 3 others 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9)		 2016 PTD 1158
(2016)113 TAX 453
2016 PTCL 52
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2016 M/s A&J Engineering (Pvt) Ltd. Through: CEO Atif Ijaz But, Plot No.15, RCCI, National Industrial Appellant Zone, NS-1 Road, Rawat, Rawalpindi------Appellant
Vs
Commissioner Inland Revenue, Zone-I, RTO, Rawalpindi--- Respondent 		Income Tax Ordinance (XLIX of 2001)
39(3), 111(1)(b), 122(1), 122(5), 122(9), 214C		 2016 PTD 2643
Lahore High Court 2016 MUHAMMAD AKRAM
Vs
The STATE and another 		Income Tax Ordinance (XLIX of 2001)
156(1), 156(77), 156(81), 156(83)		 2016 PTD 2616
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI
Vs
M/S ABS ENTERPRISES, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182(1A), 115, 131, 153(7), 165, 165-A, 182, 182(1)		 2016 PTD 2610
(2017)116 TAX 101
2017 PTCL 26
Islamabad High Court 2016 COMMISSIONER INLAND REVENUE (LEGAL), L.T.U., ISLAMABAD
Vs
Messrs BAHAWALPUR ENGINEERING (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
118-C, 122, 133, 221, 221(4)		 2016 PTD 2579
Lahore High Court 2016 COMMISSIONER INLAND REVENUE, MULTAN
Vs
Messrs BANK AL-HABIB LTD. 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2016 PTD 2548
Lahore High Court 2016 Messrs ROYAL STEEL MILLS through Managing Member and another
Vs
The FEDERATION OF PAKISTAN through Secretary Ministry of Law, Islamabad and 2 others 		Income Tax Ordinance (XLIX of 2001)
205		 2016 PTD 2396
Inland Revenue Appellate Tribunal 2016 SWANCI KARYANA STORE, MIANWALI and others
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA and others 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 114(6), 120, 122, 122(1), 122(2), 122(4), 122(5), 131		 2016 PTD 2376
Inland Revenue Appellate Tribunal 2015 Messrs CITRO PAK LTD. Lahore
Vs
C.I.R., ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
67, 65A, 122(2), 122(5A), 122(9)		 2015 PTD 269
Lahore High Court 2015 AKHTAR SAEED MEDICAL AND DENTAL COLLEGE
Vs
FOP and others 		Income Tax Ordinance (XLIX of 2001)
161, 205		 2015 PTD 267
Appellate Tribunal Inland Revenue 2015 QASIM BUTT
Vs
The C.I.R., R.T.O., SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b)(c), 122(1), 122(5), 114 , 116		 2015 PTD 218
Lahore High Court 2015 Messrs ZIA BROTHERS
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
3(1A), 2(41), 13		 2015 PTD 175
2014 PTCL 659
HIGH COURT (AJ&K) 2015 LARAIB ENERGY LTD. through Chief Executive Officer
Vs
COMMISSIONER INLAND REVENUE (PROVINCIAL TAXES), MIRPUR, AZAD JAMMU AND KASHMIR and 5 others 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 165
2015 PTCL 547
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
2(63), 5, 8, 169(3) & 122(5A), 113(3), 221		 2015 PTD 138
109 TAX 245
Inland Revenue Appellate Tribunal 2015 MUSADDAQ FARHAN CHUGHTAI
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
111, 111(4), 120(1A), 122(5A), 177		 2015 PTD 125
109 TAX 331
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
TARIQ MEHMOOD and 2 others 		Income Tax Ordinance (XLIX of 2001)
132, 133 , 221		 2015 PTD 120
2015 PTCL 158
Inland Revenue Appellate Tribunal 2015 KOHAT CEMENT COMPANY LTD., LAHORE
Vs
COMMISSIONER OF INCOME TAX (LEGAL) LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21 & 32		 2015 PTD 9
Federal Tax Ombudsman 2015 MUHAMMAD ASLAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
70(4), 171, 120, 235		 2015 PTD 2558
(2016)113 TAX 27
Sindh High Court 2015 MESSRS PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH DULY AUTHORIZED ATTORNEY AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY, MINISTRY OF FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
62		 2015 PTD 2072
Inland Revenue Appellate Tribunal 2015 Sajjad Tasleem, D.R.
Vs
Waheed Shahzad Butt 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(a), 111(1)(b)		 2015 PTD 906
Customs Appellate Tribunal, Karachi 2015 Messrs CLASSIC TRADING CORPORATION, KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
148		 2015 PTD 694
Inland Revenue Appellate Tribunal 2015 Haroon Masood, D.R.
Vs
Shahid Jan 		Income Tax Ordinance (XLIX of 2001)
122(5A), 111, 148, 153(1), 168(3), 122(4), 122(2), 169(2)(e), 148(1) 		2015 PTD 434
109 TAX 127
Inland Revenue Appellate Tribunal 2015 KOHAT CEMENT COMPANY LTD., LAHORE
Vs
COMMISSIONER OF INCOME TAX (LEGAL) LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21 & 32		 2015 PTD 9
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
TARIQ MEHMOOD and 2 others 		Income Tax Ordinance (XLIX of 2001)
132, 133 , 221		 2015 PTD 120
Peshawar High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs SANA ALUMINUM INDUSTRIES (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
20(2), 21(l), 111, 133(1), 177(4)(d)		 2014 PTD 1931
2015 PTCL 679
Inland Revenue Appellate Tribunal 2015 MUSADDAQ FARHAN CHUGHTAI
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
111, 111(4), 120(1A), 122(5A), 177		 2015 PTD 125
Inland Revenue Appellate Tribunal 2015 Messrs GHULAM RASOOL AND CO. (PVT.) LTD. LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1)(a), 161(1)(b), 205, 153		 2015 PTD 478
Federal Tax Ombudsman 2015 IQ STUDIO (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 153 , 171		 2015 PTD 485
Supreme Court of Pakistan 2015 AMJAD QADOOS
Vs
CHAIRMAN, NATIONAL ACCOUNTABILITY BUREAU, (NAB), ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
227(2)(3), 227(2), 227(3)		 2015 PTD 525
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Ms. Shabana Aziz, DR,
Vs
M. Yasir Abdul Khaliq, Adv., 		Income Tax Ordinance (XLIX of 2001)
111(1)(b) & 121(1)		 2015 PTD 626
110 TAX 49
Inland Revenue Appellate Tribunal 2015 RIAZ AHMAD
Vs
C.I.R., ZONE-II, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 111(2), 122(1)		 2015 PTD 566
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(4)(b), 111(4)(b), 120, 122, 122(2), 174(1), 174(3) & 237		 2015 PTD 589
Inland Revenue Appellate Tribunal 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205, 149(1), 153(1), 158, 120(1), 177, 120, 122C, 153, 236A, 236C		 2015 PTD 654
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5), 122(5)(i), 122(9)		 2015 PTD 678
Appellate Tribunal Inland Revenue 2015 Muhammad Umar Farooq, D/R.,
Vs
Muhammad Mehtab Khan., Advocate, 		Income Tax Ordinance (XLIX of 2001)
177, 122(1) 		2015 PTD 882
177, 122(1)
Lahore High Court 2015 COMMISSIONER OF INCOME TAX
Vs
Messr DOABA PLASTICS INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 120, 177, 122, 133,		 2015 PTD 681
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Ayub Aftab, Advocate, for the Taxpayer
Vs
Sajjad Tasleem, DR, for the Department 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205 		2015 PTD 1591
110 TAX 106
Sindh High Court 2015 COMMISSIONER (LEGAL) INLAND REVENUE, KARACHI
Vs
Messrs DIGRI SUGAR MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2015 PTD 690
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-II, R.T.O., RAWALPINDI
Vs
Maj. Gen (R) SHUJJAT HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
1(2), 11(5), 102, 122(5A)		 2015 PTD 729
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs GHAUSIA BUILDERS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(2), 122(4), 120 & 133		 2015 PTD 772
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Asim Zulfiqar Ali, FCA
Vs
Tariq Javid, DR. 		Income Tax Ordinance (XLIX of 2001)
21(c), 131, 161, 161(1)(A), 162, 174(3), 177, 205		 2015 PTD 1847
110 TAX 183
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE SUKKUR
Vs
JAVED AHMED SHAIKH MIAN BAZAR, NASIRABAD LARKANA and another 		Sales Tax Act (VII of 1990)
47(1)		 2015 PTD 809
Islamabad High Court 2015 M/S. DBH, JOINT VENTURE PROJECTS M/S. BAHRIA TOWN PVT. LTD.
Vs
THE FEDERATION OF PAKISTAN, etc. 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 122(5A), 122(9), 241C		 2015 PTCL 810
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
IMPERIAL ELECTRIC COMPANY (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
113, 169, 120, 133, 115(4), 113(2)		 2015 PTD 884
Islamabad High Court 2015 Messrs WATEEN TELECOM LTD.
Vs
COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(3)(c), 133		 2015 PTD 936
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, KARACHI.
Vs
Messrs EASTERN CARGO CENTRE 		Income Tax Ordinance (XLIX of 2001)
131(1)		 2015 PTD 995
Lahore High Court 2015 COMMISSIONER OF INCOME TAX
Vs
MUSLIM INSURANCE CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
62, 62(2), 133		 2015 PTD 2624
(2016)113 TAX 216
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Asim Zulfiqar Ali, FCA,
Vs
Tariq Javed, DR, 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(e), 122(5), 122(5A), 122(9), 124A, 153(1)(B), 221		 2015 PTD 2644
(2015)111 TAX 94
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs AZGARD NINE LTD. 		Income Tax Ordinance (XLIX of 2001)
124(2), 133 		2015 PTD 1068
Customs Appellate Tribunal 2015 STAR IMPEX, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS and another Customs 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207		 2015 PTD 2584
(2016)113 TAX 19
Lahore High Court 2015 THE COMMISSIONER INLAND REVENUE
Vs
PEPCO PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
114(6), 115(4), 133(1), 144, 148, 148(1), 148(7), 115(4), 160(3), 162, 169(3), 205, Clause(9, Part II, Second Schedule		 2015 PTD 863
111 TAX 169
Peshawar High Court 2015 MUJAHID OIL REFINERY (PVT.) LTD
Vs
DIRECTOR I&I INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
177, 122(1), 122(4), 177(1), 177(6), 177(9), 214C		 2015 PTD 2572
(2016)113 TAX 202
Lahore High Court 2015 Messrs PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY through Director
Vs
The FEDERATION OF PAKISTAN through Secretary and 8 others 		Income Tax Ordinance (XLIX of 2001)
122(5A), 211		 2015 PTD 2561
(2014)114 TAX 189
Lahore High Court 2015 HASEEB WAQAS SUGAR MILLS LTD
Vs
GOVERNMENT OF PAKISTAN etc 		Income Tax Ordinance (XLIX of 2001)
133, 137 		2015 PTD 1665
111 TAX 221
2016 PTCL 34
Appellate Tribunal Inland Revenue 2015 Tariq Mehmood Bhatti, DR.,
Vs
Atif Waheed, Advocate, 		Income Tax Ordinance (XLIX of 2001)
122(a), 122(9)		 2015 PTD 1422
111 TAX 231
Islamabad High Court 2015 Messrs PUNJAB OIL MILLS LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
122(9), 122A		 2015 PTD 1219
Appellate Tribunal Inland Revenue 2015 SHAHEEN CHEMIST SHOP, RAWALPINDI
Vs
C.I.R., R.T.O. RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
177, 121, 122(5), 122(3), 122(9) 		2015 PTD 1425
111 TAX 246
Inland Revenue Appellate Tribunal 2015 C.I.R., (LEGAL DIVISION), R.T.O., FAISALABAD
Vs
Messrs KAMALIA SUGAR MILLS, LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122(5-A)		 2015 PTD 1221
Inland Revenue Appellate Tribunal 2015 HONDA POINT (PVT.) LTD., LAHORE
Vs
C.I.R, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
127, 128, 131		 2015 PTD 1354
Sindh High Court 2015 COMMISSIONER INLAND REVENUE (ZONE-IV)
Vs
MESSRS MEDICAIDS PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133(1), 153, 153(1)(b), 169(1), 169(6)		 2015 PTD 2533
Lahore High Court 2015 COMMISSIONER OF INCOME TAX/WEALTH TAX
Vs
ASLAM KHAN MOTOR WORKSHOP 		Income Tax Ordinance (XLIX of 2001)
2(13), 2(13A), 131, 13I(1), 132, 208, 209(1), 209(2)		 2015 PTD 1160
(2015)111 TAX 265
2015 PCTLR 488
Inland Revenue Appellate Tribunal 2015 Kh. SHAHBAZ AHMAD
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 114, 120, 120(1), 122, 122(2), 122(5)(ii), 127, 131		 2015 PTD 1465
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
M/S ISLAM STEEL MILLS 		Income Tax Ordinance (XLIX of 2001)
50(4)(a), 53, 72, 81, 153(1)(a), 133, 161, 205 		2015 PTD 2335
(2015)111 TAX 272
Inland Revenue Appellate Tribunal 2015 ARMY WELFARE TRUST
Vs
COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, ISLAMABAD. 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205, 152(4A)		 2015 PTD 1572
Appellate Tribunal Inland Revenue 2015 M/S. NISHAT (CHUNIAN) LTD., LAHORE
Vs
C.I.R. ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(1), 177, 177(4)		 2015 PTD 2516
111 TAX 379
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 AMMAR STEEL INDUSTRIES, LAHORE
Vs
C.I.R., ZONE-IV, R.T.O. LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(10(b), 121(1)(d), 122(1), 122(9), 177(2), 214		 2015 PTD 2042
(2015)111 TAX 447
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
SHAFI SPINNING MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
111, 113, 113(2), 113(2)(c), 114, 122(1), 122(5A)		 2015 PTD 2368
(2015)111 TAX 455
Sindh High Court 2015 Messrs PAKISTAN PETROLEUM LTD. through Deputy Chief Commercial
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and 2 others 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(1)		 2015 PTD 2168
Sindh High Court 2015 COMMISSIONER (LEGAL) INLAND REVENUE, LARGE TAXPAYER UNIT
Vs
Messrs SHIELD CORPORATION LTD 		Income Tax Ordinance (XLIX of 2001)
133		 2015 PTD 2275
Inland Revenue Appellate Tribunal 2015 MUHAMMAD FAROOQ
Vs
C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 132, 122(1),(5), 111(1)(b)		 2015 PTD 2283
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 C.I.R, ZONE-VIII, R.T.O., LAHORE
Vs
M/S. HAIER PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(h), 21(n), 22(13)(a), 122(5A), Clause (8) Second Schedule		 2015 PTD 2059
(2015)112 TAX 1
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-VI, R.T.O., LAHORE
Vs
OMER SHAKEEL 		Income Tax Ordinance (XLIX of 2001)
114, 116, 111, 122C, 111(l)(b), 120		 2015 PTD 2346
Federal Tax Ombudsman 2015 Messrs NIAZI CNG COMPANY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 10(4), 2(3)		 2015 PTD 2348
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Tahir Mehmood Advocate Miss Sumaira Khurshid Advocate
Vs
Dr. Javed Iqbal Sheikh, D.R. 		Income Tax Ordinance (XLIX of 2001)
21(l), 39(3), 28(i), 24(5), 34(5), 111(1)(d), 122(4), 122(5), 122(9), 153, 172(2), 174(2), 177, 214C, 120 		2015 PTD 2241
(2015)112 TAX 12
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
2(46), 4A, 11, 18, 18(2), 39, 67, 122(1), 122(5), 122A, 124, 124A, & 214C		 2015 PTD 2375
Federal Tax Ombudsman 2015 ALI MANSOOR KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 2(3)		 2015 PTD 2401
Inland Revenue Appellate Tribunal 2015 Messrs LUCKY HOLDING LTD., PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
Clause 103(A) of Part-I, Second Schedule, 18, 113, 122(5A), 113(3), 169, 148(7), 234(5), 234A, 151(1)(a),(b),(d), 152(IB),(IBB), 153(6), 153A, 154(4), 155, 156(3), 156A(2), 233(1)(3), 150, 169, 59AA, 59B		 2015 PTD 2427
Lahore High Court 2015 NOON SUGAR MILLS LIMITED
Vs
FEDERATION OF PAKISTAN etc 		Income Tax Ordinance (XLIX of 2001)
110, 161, 165, 165(1), 177(1), 122(5A), 210, 210(1A), 211, 214(C), 237, Part VIII and Part IX of the Second Schedule		 2015 PTD 1653
(2015)112 TAX 46
Federal Tax Ombudsman 2015 Ch. SHAHID MEHMOOD
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 10(4), 10(3)		 2015 PTD 2443
Sindh High Court 2015 Messrs CASTROL PAKISTAN (PVT.) LTD. through Accountant
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5A), 122(9)		 2015 PTD 2467
Lahore High Court 2015 DEFENCE HOUSING AUTHORITY
Vs
COMMISSIONER INLAND REVENUE, ETC. 		Income Tax Ordinance (XXXI OF 1979)
59		 2015 PTD 2538
(2015)112 TAX 287
2017 PTCL 400
Inland Revenue Appellate Tribunal 2015 C.I.R., R.T.O., LAHORE
Vs
Messrs IDARE-E-KISAN, LAHORE 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113, 114, 120, 131 & 221(2)		 2015 PTD 2502
Lahore High Court 2015 Punjab Mineral Development Corporation Ltd.
Vs
Commissioner of Income Tax. 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2015 PTD 2522
Islamabad High Court 2015 COMMISSIONER INLAND REVENUE (ZONE-I)
Vs
Messrs ASKARI SOVEREIGN CASH FUND, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(6), 133, 133(5)		 2015 PTD 2477
(2016)114 TAX 191
Customs Appellate Tribunal 2015 Messrs A. QAYYUM AND SONS
Vs
COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (ADJUDICATION-II) and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 161(2)		 2015 PTD 2474
(2016)113 TAX 15
Inland Revenue Appellate Tribunal 2015 SMEC INTERNATIONAL (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2015 PTD 2324
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II REGIONAL TAX OFFICE-II
Vs
Messrs SONY TRADERS WINE SHOP 		Income Tax Ordinance (XLIX of 2001)
133		 2015 PTD 2287
(2016)114 TAX 222
Lahore High Court 2015 Northern Power Generation Company Limited
Vs
Federation of Pakistan etc. 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(5AA), 120, 210, 133		 2015 PTD 2052
(2015)112 TAX 279
Customs Appellate Tribunal 2015 Messrs AL-AMNA INTERNATIONAL and 2 others
Vs
DEPUTY COLLECTOR OF CUSTOMS and another 		Income Tax Ordinance (XLIX of 2001)
162(1)		 2015 PTD 1980
Appellate Tribunal Inland Revenue 2015 Messrs, CH. MUSHTAQ AND CO., JAIL ROAD, SIALKOT
Vs
C.I.R, R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
113, 114, 114(6), 120, 122, 122(3), 221		 2015 PTD 1926
Lahore High Court 2015 Mst. SHAGUFTA ABDULLAH
Vs
COMMISSIONER INLAND REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2015 PTD 1855
(2015)112 TAX 270
Islamabad High Court 2015 Messrs BAHRIA Town (Pvt.) LTD
Vs
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 1790
2015 PTCL 840
Customs Appellate Tribunal 2015 COLLECTOR OF CUSTOMS
Vs
Messrs USMAN and another 		Income Tax Ordinance (XLIX of 2001)
148		 2015 PTD 1752
Lahore High Court 2015 Agha Muhammad Akmal Khan
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
12, 13, 14, Second Sched. Part I		 2015 PTD 1714
2015 PTCL 832
Supreme Court of Pakistan 2015 COMMISSIONER OF INCOME TAX, COMPANY ZONE, ISLAMABAD
Vs
MUSLIM COMMERCIAL BANK LTD 		Income Tax Ordinance (XLIX of 2001)
15, 15(b), 15(d), 17, 17(1)(a), 22, 32, 65(2)		 2015 PTD 1635
112 TAX 79
2015 PTCL 826
2015 PTCL 826
Customs Appellate Tribunal 2015 Messrs KOLDKRAFT (PVT.) LTD. through Chief Executive
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 50(5)		 2015 PTD 1600
Customs Appellate Tribunal 2015 Messrs SRS IMPEX
Vs
SUPERINTENDENT DIRECTORATE GENERAL OF INTELLIGENCE and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207, 230		 2015 PTD 1469
Lahore High Court 2015 Messrs NISHAT (CHUNIAN) LTD. Through Chief Financial Officer
Vs
FEDERAL BOARD OF REVENUE through Secretary and 3 others 		Income Tax Ordinance (XLIX of 2001)
127, 161, 205		 2015 PTD 1385
(2015)112 TAX 183
Appellate Tribunal Inland Revenue 2015 Messrs ZAM ZAM CNG, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 177(4)		 2015 PTD 1322
Inland Revenue Appellate Tribunal 2015 Messrs SADIQ VEGETABLE GHEE MILLS (PVT.) LTD. LAHORE
Vs
C.I.T.IR. LTU., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122(5A), 131, 133(5)		 2015 PTD 1306
Appellate Tribunal Inland Revenue 2015 C.I.R., R.T.O. HYDERABAD
Vs
DR. MUHAMMAD AZEEM ALMANI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(2), 111(1)(b), 120, 122, 122(1), 122(4), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 128(5), 128(8), 177, 177(1), 177(2), 177(4), 177(6), 174(2), 218		 2015 PTD 1242
Inland Revenue Appellate Tribunal 2015 MUHAMMAD ZEESHAN
Vs
COMMISSIONER INLAND REVENUE, BTB-UNIT, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 177, 41, 114		 2015 PTD 1223
Lahore High Court 2015 MCB BANK LTD
Vs
DEPUTY COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
111, 147, 170, 170(3), 170(4), 171		 2015 PTD 911
(2016)113 TAX 229
Islamabad High Court 2015 COMMISSIONER INLAND REVENUE
Vs
OGDCL and others 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2015 PTD 899
Appellate Tribunal Inland Revenue 2015 Messrs WASEEM SHARIF INDUSTRIES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21(c), 122(5), Second Sched: Part-I, Cl.126, 126F		 2015 PTD 804
Income-tax Appellate Tribunal Pakistan 2015 Messrs AL-KAUSAR HOTEL, DINA
Vs
C.I.T. (LEGAL) R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122, 131		 2015 PTD 624
Inland Revenue Appellate Tribunal 2015 Messrs SHAHBAZ CHEMICALS (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, R.T.O. 		Income Tax Ordinance (XLIX of 2001)
214C, 177(10), 121(1)(d)		 2015 PTD 520
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs MACCA CNG GAS ENTERPRISES and others 		Income Tax Ordinance (XLIX of 2001)
132, 132(7), 133, 133(1), 133(5), 221		 2015 PTD 515
110 TAX 381
2015 PTCL 540
Inland Revenue Appellate Tribunal 2015 C.I.R., R.T.O., PESHAWAR
Vs
C.I.R., R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
11, 114, 115(4), Second Sched: Part-I, Cl.126F, 120(1)(b), 122(5A), 128(5), 170(4),		 2015 PTD 487
Federal Tax Ombudsman 2015 IQ STUDIO (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 153 , 171		 2015 PTD 485
Inland Revenue Appellate Tribunal 2015 Messrs GHULAM RASOOL AND CO. (PVT.) LTD. LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1)(a), 161(1)(b), 205, 153		 2015 PTD 478
Peshawar High Court 2015 COMMISSIONER OF INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Vs
ROOH-UL-AMIN, UNIVERSITY BOOK AGENCY, BANK ROAD, MARDAN 		Income Tax Ordinance (XLIX of 2001)
120, 122(2), 133(1)		 2015 PTD 472
111 TAX 336
2015 PTCL 442
Sindh High Court 2015 Messrs ADVANCE TELECOM
Vs
FEDERATION OF PAKISTAN and 3 others 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 462
2015 PTCL 406
Peshawar High Court 2015 SHAUKAT KHAN & CO
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
2(70A), 113(1), 113(3), 153, 153(1)(a), 153(7)(v)(c), 133, 161, 205 		2015 PTCL 604
Lahore High Court 2015 SULTAN MUHAMMAD KHAN
Vs
DEPUTY COMMISSIONER INLAND REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
139, 140		 2015 PTD 458
2015 PTCL 450
Inland Revenue Appellate Tribunal 2015 Messrs PROGRESSIVE LEARNING (PVT.) LTD., FAISALABAD
Vs
C.I.R. (APPEALS) R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
39, 39(1)(cc), 122(5A), 171		 2015 PTD 452
Islamabad High Court 2015 ARSLAN POULTRY (PVT.) LTD
Vs
OFFICER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5), 127, 131(5), 132(7), 133,		 2015 PTD 448
2015 PTCL 486
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
MAJ. GEN. (R) DR. C.M. ANWAR AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
133(1), 120(2), 122(2)		 2015 PTD 424
110 TAX 298
2014 PTCL 608
Income-tax Appellate Tribunal Pakistan 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
16(3), 39, 39(1), 111, 111(2), 116, 120, 122(5), 177, 177(4)		 2015 PTD 408
Sindh High Court 2015 COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, KARACHI
Vs
Messrs LAKHANI SECURITIES (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
2(i)(l), 221(1), 133(1)		 2015 PTD 401
2015 PTCL 432
Inland Revenue Appellate Tribunal 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
18(1)(d), 21(c), 122(5A)		 2015 PTD 386
109 TAX 261
Peshawar High Court 2015 COMMISSIONER OF INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Vs
Messrs SAYDON PHARMACEUTICAL INDUSTRIES (PVT.) LTD., INDUSTRIAL ESTATE, JAMRUD ROAD, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
21, 111(2), 114, 114(6), 120(1), 122, 122(1), 122(3), 122(4), 122(9), 128(5), 177, 177(4), 177(4)(d)		 2015 PTD 374
111 TAX 371
2015 PTCL 66
Lahore High Court 2015 Soneri Bank Limited
Vs
Federation of Pakistan etc 		Income Tax Ordinance (XLIX of 2001)
165, 165(1), 165A, 176		 2015 PTD 1030
2015 PTCL 374
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-IV, LTU, KARACHI
Vs
Messrs PEARL SECURITIES (PVT.) LTD. KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(5A), 18(2), 39, 2(46)		 2015 PTD 319
Appellate Tribunal Inland Revenue 2015 Messrs CRESCENT COTTON MILLS LTD., FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYER UNIT, LAHORE 		Income Tax Ordinance (XLIX of 2001)
5, 6, 7, 8, 21(c), 21(c)(m), 23, Proviso, 11, 39(3), 39(5), 56, 56(1), 57(1)(4), 111, 131, 169(3), 120, 122, 149, 165, 231		 2015 PTD 292
111 TAX 205
Inland Revenue Appellate Tribunal 2014 MESSRS BAJWA & CO. (PVT.) LTD., GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
21(c), 122, 122(5A), 128(5), 131(4), 153		 2014 PTD 1241
Appellate Tribunal Inland Revenue 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
29, 111, 121, 221		 2014 PTD 1207
Lahore High Court 2014 COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, MULTAN
Vs
Mrs. AMBREEN FAWAD CO. PAK ARAB FERTILIZERS LIMITED, MULTAN 		Income Tax Ordinance (XLIX of 2001)
122, 37, 37A, Second Schedule, 156, 233(2), 150		 2014 PTD 320
Appellate Tribunal Inland Revenue 2014 DOLLAR EAST EXCHANGE CO. (PVT.) LTD., GUJRANWALA
Vs
C.I.R, R.T.O, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 120(1), 24, 39, 56, 57, 71, 72		 2014 PTD 1173
(2014)110 TAX 25
Inland Revenue Appellate Tribunal 2014 MESSRS ITTEFAQ CLOTH CENTRE, GUJRANWALA
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2014 PTD 1063
Sindh High Court 2014 Messrs KURDISTAN TRADING COMPANY (Partnership, firm) through Authorized
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(2A), Second Schedule, 70, 122(9), 122(5A), 34, 114, 118, 120(1)(a)		 2014 PTD 339
Inland Revenue Appellate Tribunal 2014 MESSRS KASB CAPITAL LIMITED, KARACHI
Vs
C.I.R., AUDIT DIVISION-I, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
67, 114(4), 120, 122(5A), 210, 210(1A), 211		 2014 PTD 1024
(2014)109 TAX 195
HIGH COURT (AJ&K) 2014 TAXATION OFFICER/DEPUTY COMMISSIONER INCOME TAX KOTLI A.K
Vs
SAID AKBAR and 3 others 		Income Tax Ordinance (XLIX of 2001)
227		 2014 PTD 793
Inland Revenue Appellate Tribunal 2014
Vs
2014 PTD 1018
Inland Revenue Appellate Tribunal 2014 Messrs PAK PANTHER SPINNING MILLS LTD
Vs
The CIR, ZONE-III, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
113(2)(b), Proviso, 120(3), 221, 205		 2014 PTD 472
Inland Revenue Appellate Tribunal 2014 COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE
Vs
MESSRS SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 113, 128(5)		 2014 PTD 1007
(2014)109 TAX 203
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-V, LARGE TAXPAYER, KARACHI
Vs
MESSRS FARAN SUGAR MILLS LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2014 PTD 999
Inland Revenue Appellate Tribunal 2014 COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI
Vs
Messrs GONDAL CNG STATION, SATELLITE TOWN, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 221, 177(4), 155(5)		 2014 PTD 589
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
MESSRS HYDERABAD ELECTRIC SUPPLY (HESCO), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
161, 205, 235(1), 235(2) & First Sched. (Part IV)		 2014 PTD 951
Appellate Tribunal Inland Revenue 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
18, 22, 53, 65(a)(b), 67, 70, 72, Second Sched., Part 1, Clause (132), 122(5-A), 131, 176		 2014 PTD 842
HIGH COURT (AJ&K) 2014 TAXATION OFFICER/DEPUTY COMMISSIONER INCOME TAX KOTLI A.K
Vs
SAID AKBAR and 3 others 		Income Tax Ordinance (XLIX of 2001)
227		 2014 PTD 793
2014 PTD 793
Inland Revenue Appellate Tribunal 2014 C.I.R. (LD), L.T.U., Karachi
Vs
Messrs PAKISTAN REFINERY LIMITED 		Income Tax Ordinance (XLIX of 2001)
67, 122(5A)		 2014 PTD 935
110 TAX 1
2014
Vs
 Income Tax Ordinance (XLIX of 2001)
227		 2014 PTD 793
2014 PTCL 450
Inland Revenue Appellate Tribunal 2014 Dr. WAJID RAZA JAFRI, LAHORE
Vs
C.I.R. ZONE-IX, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121(1)(d), 177, 177(10)		 2014 PTD 707
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI
Vs
Messrs ALLIED RENTAL MODARABA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 133(1), Second Sched., Part-I, Cl. 100		 2014 PTD 593
Lahore High Court 2014 UNION LOCAL LOOP (PVT.) LTD
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(1), (5), 124 & 127		 2014 PTD 706
2014 PTCL 515
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
Second Sched: Part-IV, Cl. (57), Ss.113, 120, 122(5A), 122(9)		 2014 PTD 689
Inland Revenue Appellate Tribunal 2014 C.I.R. (LD), L.T.U., Karachi
Vs
Messrs PAKISTAN REFINERY LIMITED 		Income Tax Ordinance (XLIX of 2001)
67, 122(5A)		 2014 PTD 935
Inland Revenue Appellate Tribunal 2014 ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO)
Vs
COMMISSIONER OF INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(2), 130		 2014 PTD 604
(2014)109 TAX 177
Appellate Tribunal Inland Revenue 2014 ASHRAF ENGINEERING CORPORATION and others
Vs
COMMISSIONER OF INLAND REVENUE, RTO, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
177 (4), 122(1)/(5)		 2014 PTD 529
(2014)109 TAX 184
Inland Revenue Appellate Tribunal 2014 Income Tax Ordinance (XLIX of 2001)
Vs
39, 39(c), 115(4) & 122(1) 		C.I.R. ZONE-I, R.T.O., SIALKOT
Messrs ALBA ENGINEERING COMPANY, DASKA		 2014 PTD 997
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
113, 153, 153(1), 153(1)(b), 153(6), 153(6)(iii), 221, third proviso, Second Schedule, Part-IV, Clause 79		 2014 PTD 484
Inland Revenue Appellate Tribunal 2014 Messrs SARWAR & CO. (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O, ZONE-I, LAHORE 		Income Tax Ordinance (XLIX of 2001)
18(1)(a), 122(5A), 113, 153(1)(c), 169, Second Sched., Part-1, Cl-126F, 206		 2014 PTD 1187
Lahore High Court 2014 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), MULTAN
Vs
Messrs MULTAN EDUCATIONAL TRUST, MULTAN 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113		 2014 PTD 420
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
21(e), 21(l), 21(g), 21(k), 34(5), 34(5A), 39(3), 70, 121(1), 122(5A), 122(9), 210(1A), Cl.(3A) of Part-IV of Second Schedule		 2014 PTD 1101
Appellate Tribunal Inland Revenue 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(29C), 3, 20, 20(1), 49(4), 54, 60A, 60B, 65B, 122(5A),		 2014 PTD 397
Sindh High Court 2014 Messrs KURDISTAN TRADING COMPANY (Partnership, firm) through Authorized Attorney
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(2A), Second Schedule, 70, 122(9), 122(5A), 34, 114, 118, 120(1)(a)		 2014 PTD 339
Sindh High Court 2014 IMRAN AHMED
Vs
FEDERATION OF PAKISTAN through Ministry of Law and 3 others 		Income Tax Ordinance (XLIX of 2001)
4, 149 & First Schedule, Serial Nos.4, 5, 6 of Cl. 1A, Division-1, Part-1		 2014 PTD 225
109 TAX 273
Inland Revenue Appellate Tribunal 2014 Messrs COSLAB (PVT.) LTD., BOSAN ROAD, MULTAN
Vs
C.I.R., ZONE-II, R.T.O. MULTAN 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2014 PTD 1016
Inland Revenue Appellate Tribunal 2014 Messrs MUHAMMAD ARSHAD, CHICHAWATNI
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
116(2A), 121, 121(1)(a), 122C, 120, 114(3), 114(4), 143, 144, 177, 218		 2014 PTD 1085
Inland Revenue Appellate Tribunal 2014 Messrs ZAHID MEHMOOD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
5, 5(1)(a), 13(1)(aa), 62		 2014 PTD 1137
Inland Revenue Appellate Tribunal 2014 FAROOQ ALTAF
Vs
C.I.R., R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 111(2), 122, 176		 2014 PTD 1383
Lahore High Court 2014 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
Messrs BEEPS AND BELLS COMMUNICATION (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
161, 236(I)(b)(3), 236(I)(c), (3A)		 2014 PTD 1419
Inland Revenue Appellate Tribunal 2014 C.I.R., ZONE-VI, R.T.O., LAHORE
Vs
SANAWAR HUSSAIN, SHEIKHUPURA 		Income Tax Ordinance (XLIX of 2001)
129, 122(1)(5), 111(1)(b), 132(3)		 2014 PTD 1476
Federal Tax Ombudsman 2014 Messrs RADIANT GLASS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170(4), 171, 120		 2014 PTD 1480
Inland Revenue Appellate Tribunal 2014 Messrs LION STEEL INDUSTRIES (PVT.) LTD. LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
221		 2014 PTD 1509
Inland Revenue Appellate Tribunal 2014 Messrs EPLA LABORATORIES (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 21(l), 122(5A), 120(1)		 2014 PTD 1692
Inland Revenue Appellate Tribunal 2014 Messrs EPLA LABORATORIES (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 21(l), 122(5A), 120(1)		 2014 PTD 1692
Lahore High Court 2014 Messrs MCB BANK LTD
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
33, 34, 100-A, Sixth Schedule, Part-II, R.4 & Seventh Schedule, R.1		 2014 PTD 1874
Lahore High Court 2014 COMMISSIONER OF INCOME TAX
Vs
Messrs BASHIR BROTHERS 		Income Tax Ordinance (XLIX of 2001)
59, 62		 2014 PTD 1377
Lahore High Court 2014 Messrs MCB BANK LTD
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
33, 34, 100-A, Sixth Schedule, Part-II, R.4 & Seventh Schedule, R.1		 2014 PTD 1874
Sindh High Court 2014 MUHAMMAD ASHRAF
Vs
The STATE 		Income Tax Ordinance (XLIX of 2001)
148, 192, 195, 199, 200		 2014 PTD 2140
2015 PTCL 326
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(63), 4, 20, 21(c), 21(e), 21(f), 21(n), 34(3), 67, 122(5A), 128, 177, 100A, 102, 103, Seventh Sched., R.1(a), (b), (c), (d), (e), (f), (g), (h), 8A		 2014 PTD 2085
109 TAX 85
Lahore High Court 2014 Messrs NISHAT CHUNIAN LTD
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205(3)		 2014 PTD 2078
2015 PTCL 16
Inland Revenue Appellate Tribunal 2014 MST. UZMA NASIM, LAHORE
Vs
C.I.R., ZONE-X, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120(1), 122(5), 182		 2014 PTD 2009
Federal Tax Ombudsman 2014 ABACUS-ELS (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 153, 214, 221		 2014 PTD 1950
Peshawar High Court 2014 COMMISSIONER INLAND REVENUE
Vs
Messrs SANA ALUMINUM INDUSTRIES (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
20(2), 21(l), 111, 133(1), 177(4)(d)		 2014 PTD 1931
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
18 ,120, 122(5A), 239(10)		 2014 PTD 1926
Sindh High Court 2014 MUHAMMAD ASIM and another
Vs
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 3 others 		Income Tax Rules, 2002
183(1), 183(2)		 2014 PTD 1897
Balochistan High Court 2014 MUHAMMAD RAFIQUE and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
53(2), 53(3), Second Sched., 148(1), (5) & (6)& First Sched. Part II & Second Sched. Part II, clause 9		 2014 PTD 1881
Inland Revenue Appellate Tribunal 2014 PETITIONERS: C.I.R., R.T.O., BAHAWALPUR
Vs
RESPONDENTS: ABRAR HUSSAIN, PROP: AL-RAHMAT SECONDARY SCHOOL, DUNYAPUR 		Income Tax Ordinance (XLIX of 2001)
114, 182, 182(1)		 2014 PTD 1714
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS SAFMARINE CONTAINER LINE NV BELGIUME, KARACHI
Vs
RESPONDENTS: C.I.R. ZONE-IV, R.T.O.-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
7, 124, 143(2)		 2014 PTD 1702
Federal Tax Ombudsman 2014 SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
Messrs IQ STUDIO (PVT.) LTD., 12/1, BLOCK Q. GULBERG, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 132(10), 120, 170 (4) & 171		 2014 PTD 1554
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2014 PTD 1542
Supreme Court of Pakistan 2014 Messrs F.M.Y. INDUSTRIES LTD
Vs
DEPUTY COMMISSIONER INCOME TAX and another 		Income Tax Ordinance (XXXI OF 1979)
136, 137		 2014 PTD 1511
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS NAMCO ASSOCIATES (PVT.) LTD., LAHORE
Vs
RESPONDENTS: C.I.R. ZONE-VII, R.T.O-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 205		 2014 PTD 1492
HIGH COURT (AJ&K) 2014 COMMISSIONER INLAND REVENUE, MUZAFFARABAD and another
Vs
GHALIB HUSSAIN and another 		Income Tax Ordinance (XLIX of 2001)
122C, 127, 137, 133		 2014 PTD 1484
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS DILPASAND TEXTILE MILLS, FAISALABAD
Vs
RESPONDENTS: C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
18, 37(5)(b), 111(1)(b), 111(1)(d)(i), 120, 122(5A)		 2014 PTD 1467
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
128(5), 149, 151, 153(1)(b), 155, 161, 161(1)(a), 205		 2014 PTD 1400
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS MILD STEEL TRADERS, LAHORE
Vs
RESPONDENTS: C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122C, 122(5), 127, 177		 2014 PTD 1357
Federal Tax Ombudsman 2014 PETITIONERS: WAHEED SHAHZAD BUTT
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Rules, 2002
R.73 (6)		 2014 PTD 1353
Peshawar High Court 2014 SHAFIULLAH KHAN, VICE PRESIDENT and 79 others
Vs
ZARAI TARAQIATI BANK LTD. through President, ZTBL and 5 others 		Income Tax Ordinance (XLIX of 2001)
127, 149, 161, 161(2), 162		 2014 PTD 1345
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE
Vs
RESPONDENTS: C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2014 PTD 1343
Sindh High Court 2014 MUHAMMAD ASHRAF
Vs
The STATE 		Income Tax Ordinance (XLIX of 2001)
148, 192, 195, 199, 200		 2014 PTD 2140
2015 PTCL 326
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS SUPERNET LIMITED KARACHI
Vs
RESPONDENTS: C.I.R., ZONE-II, L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
127, 152, 152(6), 221		 2014 PTD 1323
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS PACKAGES LTD. KARACHI
Vs
RESPONDENTS: C.I.R., ZONE-III, L.T.U, KARACHI 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 120(1), 122(4),122(5A), 124(2)		 2014 PTD 1303
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS FAWAD TEXTILE MILLS LIMITED, LAHORE
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 128(5)		 2014 PTD 1268
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS BAJWA & CO. (PVT.) LTD., GUJRANWALA
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
21(c), 122, 122(5A), 128(5), 131(4), 153		 2014 PTD 1241
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
29, 111, 121, 221		 2014 PTD 1207
Sindh High Court 2014 PETITIONERS: MESSRS FOUNDATION FOR HIGHER EDUCATION, KARACHI
Vs
RESPONDENTS: COMMISSIONER, REGIONAL TAX OFFICE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
80(2)(b), 153(9)(b)		 2014 PTD 1094
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS PARAZELSUS PAKISTAN (PVT.) LTD., KARACHI
Vs
RESPONDENTS: DCIR AUDIT, UNIT-III AND IV, ZONE-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113, 113 (1), 113(3), 221		 2014 PTD 1064
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS KASB CAPITAL LIMITED, KARACHI
Vs
RESPONDENTS: C.I.R., AUDIT DIVISION-I, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
67, 114(4), 120, 122(5A), 210, 210(1A), 211		 2014 PTD 1024
Lahore High Court 2014 Syed Naveed Amjad Andrabi, Muhammad Ajmal Khan, Asghar Ahmad Kharl, Mudassar Shuja Ud Din, Jan Muhammad Ch., Syed Nadeem Saqlain, Rana Munir Hussain, Ch. Muhammad Anwar Khan Mayo, Muhammad Shabbir Hussain, Malik Abdullah Raza, Ch. Muhammad Mohsin Virk, Muhammad Younas Khalid Advocates in connected p
Vs
Muhammad Ilyas Khan, Muhammad Yahya Johar, Afzal Hussain, Sarfraz Ahmad Cheema, Ibrar Ahmed, Raja Sikandar Khan, Muhammad Asif Hashmi and Khadim Husain Zahid, Advocates in connected petitions 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205(3)		 2014 PTD 2078
2015 PTCL 16
Sindh High Court 2014 MESSRS SHUJABAD AGRO INDUSTRIES (PVT.) LTD. THROUGH CHIEF EXECUTIVE OFFICER
Vs
COLLECTOR OF CUSTOMS AND 8 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(1)(5)(8), First Sched., Part-II, Clause 9 (A)		 2014 PTD 1963
Lahore High Court 2014 SUI NORTHERN GAS PIPELINES
Vs
DEPUTY COMMISSIONER INLAND REVENUE and others
2014 PTD 1939
110 TAX 221
2015 PTCL 652
Islamabad High Court 2014 FEDERAL BOARD OF REVENUE and another
Vs
Kh. SAAD SALEEM 		Income Tax Ordinance (XLIX of 2001)
53(1), 148, Second Sched 		2014 PTD 1531
2015 PTCL 313
Lahore High Court 2014 SUI NORTHERN GAS PIPELINES
Vs
DEPUTY COMMISSIONER INLAND REVENUE and others
2014 PTD 1939
110 TAX 221
2015 PTCL 652
Balochistan High Court 2014 MUHAMMAD RAFIQUE and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
53(2), 53(3), Second Sched., 148(1), (5) & (6)& First Sched. Part II & Second Sched. Part II, clause 9		 2014 PTD 1881
111 TAX 1
2015 PTCL 219
Inland Revenue Appellate Tribunal 2014 MESSRS FAISALABAD ELECTRIC COMPANY
Vs
C.I.R, ZONE-I, R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
235		 2014 PTD 1629
Federal Tax Ombudsman 2014 SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
Messrs IQ STUDIO (PVT.) LTD., 12/1, BLOCK Q. GULBERG, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 132(10), 120, 170 (4) & 171		 2014 PTD 1554
110 TAX 15
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2014 PTD 1542
Inland Revenue Appellate Tribunal 2014 MESSRS NAMCO ASSOCIATES (PVT.) LTD., LAHORE
Vs
C.I.R. ZONE-VII, R.T.O-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 205		 2014 PTD 1492
HIGH COURT (AJ&K) 2014 COMMISSIONER INLAND REVENUE, MUZAFFARABAD and another
Vs
GHALIB HUSSAIN and another 		Income Tax Ordinance (XLIX of 2001)
122C, 127, 137, 133		 2014 PTD 1484
2015 PTCL 266
Appellate Tribunal Inland Revenue 2014 MESSRS DILPASAND TEXTILE MILLS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
18, 37(5)(b), 111(1)(b), 111(1)(d)(i), 120, 122(5A)		 2014 PTD 1467
Appellate Tribunal Inland Revenue 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
128(5), 149, 151, 153(1)(b), 155, 161, 161(1)(a), 205		 2014 PTD 1400
Peshawar High Court 2014 SHAFIULLAH KHAN, VICE PRESIDENT and 79 others
Vs
ZARAI TARAQIATI BANK LTD. through President, ZTBL and 5 others 		Income Tax Ordinance (XLIX of 2001)
127, 149, 161, 161(2), 162		 2014 PTD 1345
Inland Revenue Appellate Tribunal 2014 MEHDI KHAN
Vs
C.I.R., R.T.O, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
162, 205, 148 & Second Sched., Part-II, Cls. 9, 13(G)		 2014 PTD 1369
Sindh High Court 2014 MESSRS FOUNDATION FOR HIGHER EDUCATION, KARACHI
Vs
COMMISSIONER, REGIONAL TAX OFFICE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
80(2)(b), 153(9)(b)		 2014 PTD 1094
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
122 (5A), 120(1), 210, 2(13), 211		 2014 PTD 1018
Appellate Tribunal Inland Revenue 2014 MESSRS MILD STEEL TRADERS, LAHORE
Vs
C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122C, 122(5), 127, 177		 2014 PTD 1357
Inland Revenue Appellate Tribunal 2014 PETITIONERS: COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE
Vs
RESPONDENTS: MESSRS SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 113, 128(5)		 2014 PTD 1007
Appellate Tribunal Inland Revenue 2014 MESSRS XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2014 PTD 1343
Inland Revenue Appellate Tribunal 2014 MESSRS PARAZELSUS PAKISTAN (PVT.) LTD., KARACHI
Vs
DCIR AUDIT, UNIT-III AND IV, ZONE-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113, 113 (1), 113(3), 221,		 2014 PTD 1064
Sindh High Court 2014 PETITIONERS: COMMISSIONER INLAND REVENUE
Vs
RESPONDENTS: MESSRS PAK ARAB PIPE LINE COMPANY LTD 		Income Tax Ordinance (XLIX of 2001)
57, 122, 122(5A), 133, 132(10)		 2014 PTD 982
Inland Revenue Appellate Tribunal 2014 MESSRS SUPERNET LIMITED KARACHI
Vs
C.I.R., ZONE-II, L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
127, 152, 152(6), 221		 2014 PTD 1323
(2014)109 TAX 221
Sindh High Court 2014 RESPONDENTS: COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
PETITIONERS: MESSRS HYDERABAD ELECTRIC SUPPLY (HESCO), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
161, 205, 235(1), 235(2) & First Sched. (Part IV)		 2014 PTD 951
Inland Revenue Appellate Tribunal 2014 MESSRS PACKAGES LTD. KARACHI
Vs
C.I.R., ZONE-III, L.T.U, KARACHI 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 120(1), 122(4),122(5A), 124(2)		 2014 PTD 1303
Sindh High Court 2014 COMMISSIONER INLAND REVENUE
Vs
MESSRS PAK ARAB PIPE LINE COMPANY LTD 		Income Tax Ordinance (XLIX of 2001)
57, 122, 122(5A), 133, 132(10)		 2014 PTD 982
Inland Revenue Appellate Tribunal 2014 MESSRS FAWAD TEXTILE MILLS LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 128(5)		 2014 PTD 1268
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
18, 22, 53, 65(a)(b), 67, 70, 72, Second Sched., Part 1, Clause (132), 122(5-A), 131, 176		 2014 PTD 842
Customs Appellate Tribunal 2014 PETITIONERS: MUBASHIR AHMED MAGOON, KARACHI
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS-I) AND ANOTHER 		Customs Act (IV of 1969)
25, 32, 156(14), 179, 181, 193		 2014 PTD 830
Sindh High Court 2014 WEAVE AND KNIT (PVT.) LTD
Vs
FREIGHT SYSTEMS CO. LTD., L.L.C. through Country Manager and 3 others 		Customs Act (IV of 1969)
217(2)		 2014 PTD 824
Customs Appellate Tribunal 2014 PETITIONERS: ALAMGIR FAROOQ AND 4 OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), CUSTOMS HOUSE, LAHORE AND ANOTHER 		Customs Act (IV of 1969)
89, 90, 156(1), 157, 168		 2014 PTD 818
Sindh High Court 2014 MUHAMMAD ASHRAF
Vs
The STATE 		Customs Act (IV of 1969)
19, 32, 156 (1)(10-A)(14)(77)(86)(90), 192,		 2014 PTD 2140
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(63), 4, 20, 21(c), 21(e), 21(f), 21(n), 34(3), 67, 122(5A), 128, 177, 100A, 102, 103, Seventh Sched., R.1(a), (b), (c), (d), (e), (f), (g), (h), 8A		 2014 PTD 2085
Inland Revenue Appellate Tribunal 2014 Dr. WAJID RAZA JAFRI, LAHORE
Vs
C.I.R. ZONE-IX, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121(1)(d), 177, 177(10)		 2014 PTD 707
Lahore High Court 2014 Messrs NISHAT CHUNIAN LTD.---Petitioner
Vs
FEDERAL BOARD OF REVENUE and others---Respondents 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205(3)		 2014 PTD 2078
Lahore High Court 2014 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
CRESCENT INVESTMENT BANK 		Income Tax Ordinance (XXXI OF 1979)
62, 66-A		 2014 PTD 2043
Federal Tax Ombudsman 2014 PETITIONERS: ABACUS-ELS (PVT.) LTD.
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 153, 214, 221		 2014 PTD 1950
Lahore High Court 2014 UNION LOCAL LOOP (PVT.) LTD
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(1), (5), 124 & 127		 2014 PTD 706
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
Second Sched: Part-IV, Cl. (57), Ss.113, 120, 122(5A), 122(9)		 2014 PTD 689
Inland Revenue Appellate Tribunal 2014 Messrs ASHRAF ENGINEERING CORPORATION and others
Vs
COMMISSIONER OF INLAND REVENUE, RTO, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
177 (4), 122(1)/(5)		 2014 PTD 529
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
113, 153, 153(1), 153(1)(b), 153(6), 153(6)(iii), 221, third proviso, Second Schedule, Part-IV, Clause 79		 2014 PTD 484
Lahore High Court 2014 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), MULTAN
Vs
Messrs MULTAN EDUCATIONAL TRUST, MULTAN 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113		 2014 PTD 420
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(29C), 3, 20, 20(1), 49(4), 54, 60A, 60B, 65B, 122(5A)		 2014 PTD 397
Supreme Court of Pakistan 2014 COMMISSIONER OF INCOME TAX, NOW COMMISSIONER INLAND REVENUE, LAHORE
Vs
Messrs AYESHA WOOLEN MILLS (PVT.) LIMITED 		Income Tax Ordinance (XXXI OF 1979)
62(1), proviso		 2014 PTD 215
Appellate Tribunal Inland Revenue 2013 C.I.T., ISLAMABAD
Vs
MESSRS ZHONGXING TELECOM, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 122(2)		 2013 PTD 1152
Appellate Tribunal Inland Revenue 2013 Messrs SUI SOUTHERN GAS COMPANY LTD., KARACHI
Vs
ACIR-E, AIT (LTU), KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2013 PTD 1140
Appellate Tribunal Inland Revenue 2013 YAWAR BADAT, KARACHI AND ANOTHER
Vs
OIR, U-8 AD-III (RTO), KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
37(5), 111, 120, 122(1)(9), 177, 182		 2013 PTD 1121
Lahore High Court 2013 CHIEF COMMISSIONER INCOME TAX, LAHORE AND 2 OTHERS
Vs
WASEEM YAQOOB 		Income Tax Ordinance (XLIX of 2001)
127, 138, 138(1)		 2013 PTD 1114
Appellate Tribunal Inland Revenue 2013 BANK AL-HABIB LIMITED, MULTAN
Vs
COMMISSIONER INLAND REVENUE, R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
122		 2013 PTD 1083
Sindh High Court 2013 MESSRS SHELL (PAKISTAN) LTD. THROUGH ASSOCIATE LEGAL COUNSEL
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(3), 114, 120, 122, 209, 210, 211		 2013 PTD 1012
Inland Revenue Appellate Tribunal 2013 INTER CITY (PRIVATE) LIMITED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, (LEGAL), LTU, ISALAMABAD 		Income Tax Ordinance (XLIX of 2001)
122B, 122(5A), 162, 153(1)(c), 153(6), 169(1)(b), 120, 114, 115(4), 182(2), 183, 205, 205(1A), 124, 161		 2013 PTD 936
107 TAX 585
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
ISLAM UD DIN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
121(1)(a), 122C, 133		 2013 PTD 914
Inland Revenue Appellate Tribunal 2013 HAMID ZAMAN & SEEMA AZIZ (AOP)
Vs
COMMISSIONER INLAND REVENUE, ZONE-VIII, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(I), 111, 111(1)(b), 122(5A), 174(2), 177		 2013 PTD 900
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
MESSRS KHAN CNG AND FILLING STATION AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5), 133		 2013 PTD 884
Islamabad High Court 2013 OCEAN PAKISTAN LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5-A), 122(9) , 227(i)		 2013 PTD 875
Inland Revenue Appellate Tribunal 2013 MESSRS INTER CONSTRUCT (PVT.) LTD., PESHAWAR
Vs
REGIONAL TAX OFFICER, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
11, 113, 122(5A), 122(9), 120, & Second Sched., Part-II, Cl.126-F, 169(2)		 2013 PTD 871
Sindh High Court 2013 KARACHI ELECTRIC SUPPLY CORPORATION LTD. through Director Taxation
Vs
FEDERAL BOARD OF REVENUE through Chairman and 3 others 		Income Tax Ordinance (XLIX of 2001)
161 , 235		 2013 PTD 851
Islamabad High Court 2013 PAKISTAN TOBACCO COMPANY LTD., ISLAMABAD
Vs
ADDITIONAL COMMISSIONER (UNIT-II), TAXATION OFFICER, LARGE TAX PAYERS UNIT, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 122(5A)(9), 210 , 211		 2013 PTD 747
Appellate Tribunal Inland Revenue 2013 Messrs RICE EXPORTERS ASSOCIATION OF PAKISTAN (REAP), LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
124 ,124(2) , 205		 2013 PTD 1764
2013 PTCL 713
Inland Revenue Appellate Tribunal 2013 MESSRS MAVERICK PETROGAS (PVT.) LIMITED, LAHORE
Vs
A.C.I.R., MAC-01, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
148, 162, 205, Second Sched., Part-II, Cl.(9)		 2013 PTD 595
Inland Revenue Appellate Tribunal 2013 MESSRS OLYMPIA INDUSTRIES (PVT.) LIMITED, LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 177		 2013 PTD 591
Inland Revenue Appellate Tribunal 2013 SHAHID ANSARI, Proprietor, United Agencies, Lahore
Vs
C.I.R. (APPEALS-III), LAHORE 		Income Tax Ordinance (XLIX of 2001)
114(6), 120, 122(4)(b), 122(3)(b), 122(5A), 122(9), 177		 2013 PTD 547
Inland Revenue Appellate Tribunal 2013 MESSRS SHEZAN INTERNATIONAL LIMITED, LAHORE
Vs
C.I.R., ZONE-I, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(k), 37, 75, 97, 97A, 120, 122(5A)		 2013 PTD 521
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, KARACHI
Vs
Messrs E.N.I. PAKISTAN (M) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
221, 133		 2013 PTD 508
Inland Revenue Appellate Tribunal 2013 C.I.R., ZONE-1, R.T.O., GUJRANWALA
Vs
Messrs T.K. STEEL MILLS, SIE-II, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205,153(7)(h)(i) , 153(1)(a)		 2013 PTD 459
Appellate Tribunal Inland Revenue 2013 SIGMA MOTORS LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2013 PTD 2336
Inland Revenue Appellate Tribunal 2013 Messrs RAMZAN STEEL INDUSTRIES, Proprietor Khalid Mahmood, Gujranwala
Vs
COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
161, 205, 153(7)(h)(i), 153(1)(a) , 117		 2013 PTD 452
2013 COMMISSIONER INLAND REVENUE
Vs
Messrs QUALITY TEXTILE MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
4(b), 4(4), 50(5A), 67, 154, 154(4), 169, 231		 2013 PTD 2095
Inland Revenue Appellate Tribunal 2013 Messrs IMTIAZ AHMAD ROOHANI, MULTAN
Vs
DEPUTY COMMISSIONER INLAND REVENUE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
121, 122(5), 177(10)		 2013 PTD 415
Lahore High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
Vs
Messrs MOVE (PVT.) LTD., MULTAN 		Income Tax Ordinance (XLIX of 2001)
133		 2013 PTD 2040
Inland Revenue Appellate Tribunal 2013 C.I.T. (LEGAL DIVISION), LTU, ISLAMABAD
Vs
Messrs ZHONGXING TELECOM PAKISTAN (PVT.) LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
http://sldsystem.com/casedetail.php?id=8374		 2013 PTD 1165
2013 PTCL 398
Lahore High Court 2013 Messrs NISHAT DAIRY (PVT.) LTD. through Company Secretary
Vs
COMMISSIONER INLAND REVENUE and 4 others 		Income Tax Ordinance (XLIX of 2001)
65D, 159(1), 53, 148, 122		 2013 PTD 1883
Lahore High Court 2013 Messrs LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT through Managing Partner
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 3 others 		Income Tax Ordinance (XLIX of 2001)
177		 2013 PTD 391
Appellate Tribunal Inland Revenue 2013 MESSRS RICE EXPORTERS ASSOCIATION OF PAKISTAN (REAP), LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
124(2), 124(4), 205		 2013 PTD 1764
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-III, KARACHI
Vs
M/S. GENERAL TYRE AND RUBBER CO. OF PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
115(4), 133, 137, 182, 182(1)		 2013 PTD 387
Appellate Tribunal Inland Revenue 2013 C.I.R., R.T.O., ISLAMABAD
Vs
MESSRS INTERACTIVE COMMUNICATION (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120-B, 122 (2), 177		 2013 PTD 1684
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
M/S PAKISTAN SERVICES LIMITED 		Income Tax Ordinance (XLIX of 2001)
147, 147(4A), 170(3), 170(4), 171, 171(2)(a), 205(1B)		 2013 PTD 368
Sindh High Court 2013 HABIB BANK LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
151, 161, 162, 174		 2013 PTD 1659
Inland Revenue Appellate Tribunal 2013 Messrs SHELL (PAKISTAN) LIMITED
Vs
COMMISSIONER OF SALES TAX (INLAND REVENUE SERVICES) ZONE-IV 		Income Tax Ordinance (XLIX of 2001)
3, 4(1), 4(1)(b), 24, 33, 34		 2013 PTD 353
Federal Tax Ombudsman 2013 ABDUL RASHEED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 122A , 122(5A)		 2013 PTD 350
Federal Tax Ombudsman 2013 USMAN MAJEED CHOHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 121, 115(3)(b) , 114(1)(vi)		 2013 PTD 324
Inland Revenue Appellate Tribunal 2013 C.I.R., R.T.O., FAISALABAD
Vs
MESSRS PROGRESSIVE WEAVERS (PVT.) LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114(6), 211, 221		 2013 PTD 306
Peshawar High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES, PESHAWAR
Vs
MESSRS PAKISTAN REFRIGERATION (PVT.) LTD., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2013 PTD 240
Inland Revenue Appellate Tribunal 2013 Iqbal Salman Pasha and Nadeem Ahmed Dawoodi
Vs
Muhammad Ali Jaffri, D.R. 		Income Tax Ordinance (XLIX of 2001)
156, 161, 205 		2013 PTD 2243
Inland Revenue Appellate Tribunal 2013 MUHAMMAD TAHIR PROP: MUHAMMAD TAHIR AND BROTHERS
Vs
COMMISSIONER INLAND REVENUE(R.T.O ABBOTTABAD) 		Income Tax Ordinance (XLIX of 2001)
1(2), 77		 2013 PTD 2204
Appellate Tribunal Inland Revenue 2013 Mian MUHAMMAD ASHRAF, FAISALABAD
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
116, 114 , 121(1)(c)		 2013 PTD 2194
Federal Tax Ombudsman 2013 SECRETARY REVENUE DIVISION, ISLAMABAD
Vs
WAHEED SHAHZAD BUTT, ADVOCATE HIGH COURT 		Income Tax Ordinance (XLIX of 2001)
Second Schedule, Part-II, Clause 79, 153(1)(b), 153(6)(iii)		 2013 PTD 2159
Islamabad High Court 2013 PAK TELECOM MOBILE LTD. and others
Vs
FEDERAL BOARD OF REVENUE through its Chairman, Islamabad and others 		Income Tax Ordinance (XLIX of 2001
120, 122(9), 122(5A), 210		 2013 PTD 2151
Lahore High Court 2013 COMMISSIONER INLAND REVENUE (ZONE-I), R.T.O. RAWALPINDI
Vs
Messrs AL-MEHDI INTERNATIONAL and 2 others 		Income Tax Ordinance (XXXI OF 1979)
13(1), 62, 136		 2013 PTD 2125
Federal Tax Ombudsman 2013 SOHAIL AMIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
198, 216		 2013 PTD 2226
Appellate Tribunal Inland Revenue 2013 Raja ABDUL ISLAM
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
Preamble, 122C(1)(2)		 2013 PTD 2233
Income-tax Appellate Tribunal Pakistan 2013 CIR, RTO, I, Lahore....Appellant
Vs
A one Oil Traders, Lahore.... Respondent 		Sales Tax Act (VII of 1990)
11 , 11(2) , 36(1), 11, 36		 2013 PDS 1604
Appellate Tribunal Inland Revenue 2013 Messrs RAMZAN STEEL INDUSTRIES, Proprietor Khalid Mahmood, Gujranwala
Vs
COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
161, 205, 153(7)(h)(i), 153(1)(a) , 117		 2013 PTD 452
Lahore High Court 2013 COMMISSIONER INLAND REVENUE---Petitioner
Vs
Ch. MUHAMMAD AKRAM---Respondent 		Income Tax Ordinance (XLIX of 2001)
122(4)(a), 122(4)(b), 114		 2013 PLD 627
Appellate Tribunal Inland Revenue 2013 Messrs SAEED BUKSH (PVT.) LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 115 , 122 (5A		 2013 PTD 788
Lahore High Court 2013 COMMISSIONER INLAND REVENUE (LEGAL)
Vs
COMMISSIONER INLAND REVENUE (APPEALS) and others 		Income Tax Ordinance (XLIX of 2001)
121 , 121(1)(d) , 177 (10)		 2013 PTD 837
Inland Revenue Appellate Tribunal 2013 C.I.T. (LEGAL DIVISION), LTU, ISLAMABAD
Vs
Messrs ZHONGXING TELECOM PAKISTAN (PVT.) LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5A), 148(7), 153(5)(iii)		 2013 PTD 1165
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
133(5), 136(6)		 2013 PTD 1297
Inland Revenue Appellate Tribunal 2013 PETITIONERS: C.I.R., ZONE-IV, L.T.U., KARACHI
Vs
RESPONDENTS: MESSRS PAKISTAN STATE OIL LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2013 PTD 1371
Lahore High Court 2013 COMMISSIONER INLAND REVENUE, MULTAN
Vs
Messrs ALLAH WASAYA TEXTILE AND FINISHING MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
207 , 122 , 133		 2013 PTD 1548
Islamabad High Court 2013 PETITIONER(S): OMV PAKISTAN EXPLORATION
Vs
RESPONDENT(S): COMMISSIONER OF INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122(1), 122(4), 174(2), 174(6), 174(8), 175, 176, 177, 177(1), 177(1)(a) , 177(1)(b), 214C, 214C(2)		 2013 PTD 1620
Appellate Tribunal Inland Revenue 2013 DEFENCE HOUSING AUTHORITY, ISLAMABAD
Vs
CIR, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
49, 122(9), 122(5), 122(4), 120(3), 111(1)(a)(e), 18(1)(d), 21(c), 32, 35, 39, 174(2) & 177, 111		 2013 PTD 1749
Federal Tax Ombudsman 2013 MUHAMMAD JAVED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
116, 120(1), 121, 122(1)(5), 176 , 214-C		 2013 PTD 1967
Inland Revenue Appellate Tribunal 2013 C.I.R., LD, LTU, KARACHI
Vs
Dr. ZULFIQAR H. TUNIO, Proprietor Laser--Inn Aesthetic Centre, Karachi 		Income Tax Ordinance (XLIX of 2001)
21, 21(m), 122		 2013 PTD 235
Federal Tax Ombudsman 2013 MUHAMMAD UMER FAROOQ
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(4)		 2013 PTD 232
Inland Revenue Appellate Tribunal 2013 C.I.R. (LTU), LAHORE
Vs
Messrs F.M.C. UNITED (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122, 35(4), 34(3) , 122(5A), 169 (2)		 2013 PTD 205
Inland Revenue Appellate Tribunal 2013 Messrs KARACHI SHIPYARD AND ENGINEERING WORKS, KARACHI
Vs
A.C.I.R.-B, AD-I, L.T.U., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 122 (9), 18(2), 18(3), 39, 40, 20		 2013 PTD 189
Inland Revenue Appellate Tribunal 2013 MESSRS MUHAMMAD YASEEN
Vs
C.I.R., AUDIT ZONE-III, R.T.O.-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(1), 122(5), 122(5A), 122(9), 176, 182, 210		 2013 PTD 87
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, KARACHI
Vs
Messrs CENTRE FOR MANAGEMENT SCIENCES, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(41)(d), 21(c), 107 , 152		 2013 PTD 1
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 148 to 156, 233, 234,235 & 236		 2010 PTD 1777
2013 COMMISSIONER INLAND REVENUE-II, KARACHI
Vs
ROYAL INTERNATIONAL EXCHANGE COMPANY (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133		 2013 PTD 1614
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 210		 2013 PTD 1600
Islamabad High Court 2013 WARID TELECOM
Vs
COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2013 PTD 1598
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, LTU, KARACHI
Vs
KARACHI SHIPPING (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
18, 56, 133		 2013 PTD 1592
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
CH. MUHAMMAD AKRAM 		Income Tax Ordinance (XLIX of 2001)
122 (4)(a), 122(4)(b)		 2013 PTD 1578
Appellate Tribunal Inland Revenue 2013 MESSRS BROTHERS ENTERPRISES, KARACHI
Vs
ADDITIONAL COMMISSIONER, RANGE-B, ZONE-II, RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111(1)(d), 120, 122 (5A), 122(9)		 2013 PTD 1557
Peshawar High Court 2013 NORTHERN BOTTLING COMPANY (PVT.) LTD. INDUSTRIAL ESTATE, PESHAWAR
Vs
FEDERATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
120, 122, 177, 214(c)		 2013 PTD 1552
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
5, 11, 13, 13(7), 20, 21(k), 22, 23, 29, 23(5), 60-A, 100-A, 122(5), 122(9), 124-A, 37, 150, 151, 151(1)(d), 233		 2013 PTD 1429
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-II, KARACHI
Vs
MESSRS KASSIM TEXTILE MILLS (PVT.) LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113(1) & 113(2)(c)		 2013 PTD 1420
Inland Revenue Appellate Tribunal 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 182(1) 		2013 PTD 1418
Appellate Tribunal Inland Revenue 2013 SHAHZAD ENTERPRISES, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
113 , Second Sched., Part-III, Cl. (8)		 2013 PTD 1413
Islamabad High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX
Vs
SARHAD WOOLLEN MILLS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
136		 2013 PTD 1389
Inland Revenue Appellate Tribunal 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
 2013 PTD 1385
Inland Revenue Appellate Tribunal 2013 PRIME COMMERCIAL BANK LIMITED, LAHORE AND OTHERS
Vs
COMMISSIONER INLAND REVENUE, L.T.U., LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
13(7), 21(k), 60-A, 67, 120, 122(5), 124-A, 150, 171		 2013 PTD 1335
Inland Revenue Appellate Tribunal 2013 C.I.R., ZONE-II, R.T.O., MULTAN
Vs
KHAWAJA BASHIR AHMAD & CO., MULTAN 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(5)		 2013 PTD 1319
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
150, 161		 2013 PTD 1313
2013 WAHEED SHAHZAD BUTT, TAX RESOLUTION SERVICES COMPANY, LAHORE
Vs
CHAIRMAN, F.B.R., and 2 others 		Income Tax Ordinance (XLIX of 2001)
216, 216(1)		 2013 PTD 1293
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205		 2013 PTD 1288
Appellate Tribunal Inland Revenue 2013 OVERSEAS PAKISTANIS FOUNDATION, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
20, 21, 120, 121, 122(5-A), 177, Second Sched. Cl. (92)		 2013 PTD 1219
Appellate Tribunal Inland Revenue 2013 Messrs ABDUL RASHEED, Prop. Modern Steel House, Layya
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
111 , 111(1)(b), 121, 122 , 120		 2013 PTD 1186
2013 C.I.R. (LEGAL), R.T.O., RAWALPINDI
Vs
MOINSONS (PVT.) LTD., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
 2013 PTD 1181
Inland Revenue Appellate Tribunal 2013 Messrs PAKISTAN REVENUE AUTOMATION (PVT.) LTD., ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
20, 21(e), 122(1), 130, 131, 177		 2013 PTD 1173
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122(4)(2)		 2013 PTD 1169
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
21(c), 120, 122(4)		 2013 PTD 1159
Appellate Tribunal Inland Revenue 2012 C.I.T., L.T.U., LAHORE and others
Vs
ALLIED BANK OF PAKISTAN LIMITED, KARACHI (NTN-07-11-1710523) and others 		Income Tax Ordinance (XXXI OF 1979)
23(I)(x)		 2012 PTD 1139
106 TAX 269
Appellate Tribunal Inland Revenue 2012 Messrs CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN
Vs
COMMISSIONER INLAND REVENUE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
111, 177 (1), 174, 122(5), 122(9), 111(1) , 67		 2012 PTD 1133
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INCOME TAX, (LEGAL DIVISION) R.T.O., KARACHI
Vs
Messrs TEEJAYS EXCLUSIVE (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
39, 15(2), 122(9) , 177(4)(d), 21, 174 , 122(1), 21(m), 177, 122 , 111(1)(a) 		2012 PTD 1105
106 TAX 134
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ZONE-II, MULTAN
Vs
Messrs CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
129, 170		 2012 PTD 1090
Appellate Tribunal Inland Revenue 2012 C.I.R., LEGAL DIVISION, R.T.O., HYDERABAD
Vs
Messrs MEMON MOTORS (PVT.) LTD., HYDERABAD.T.A 		Income Tax Ordinance (XLIX of 2001)
122, 177(4)(a)(d) & 122(1)(5), 129(4)		 2012 PTD 1076
106 TAX 79
Inland Revenue Appellate Tribunal of Pakistan 2012 BANK OF PUNJAB, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
99, 67, 13, 121, 100A & Seventh Sched, 1 , 9 ,177, 206(2), 214(1) 		2012 PTD 1055
2011 PTR 222
Supreme Court of Pakistan 2012 Messrs LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
147, 235		 2012 PTD 1003
106 TAX 1
2012 PTCL 453
Inland Revenue Appellate Tribunal of Pakistan 2012 AAMIR HUSSAIN
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 122(5), 131		 2012 PTD 959
Inland Revenue Appellate Tribunal of Pakistan 2012 Syed Shabbar Zaidi, FCA
Vs
Shafquat Hussain Kehar, D.R. 		Income Tax Ordinance (XLIX of 2001)
13, 20, 21, 21(c), 22, 24, 53, 59(2)(b), 59-AA, 131, Second Schedule, Part-I, Clause 103-A		 2012 PTD 911
Inland Revenue Appellate Tribunal of Pakistan 2012 DRUGS SERVICES, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122-C, 127		 2012 PTD 880
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., R.T.O., ISLAMABAD
Vs
ASIF JAHANGIR 		Income Tax Ordinance (XLIX of 2001)
114(4), 122C, 127		 2012 PTD 839
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS NEW LIGHT HOUSE (PVT.) LTD., LAHORE
Vs
C.I.T., R.T.O., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
50(5)(a), 62, 80-C(2)(a)(ii), 132, 143-B		 2012 PTD 761
Federal Tax Ombudsman 2012 MUSSADAQ FARHAN CHUGHTAI through Muhammad Ibrahim Chughtai
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120(1) & 122(5), 177		 2012 PTD 565
Supreme Court of Pakistan 2012 COMMISSIONER OF INCOME TAX and another
Vs
Messrs PAKISTAN PETROLEUM LTD. and 2 others 		Income Tax Ordinance (XXXI OF 1979)
156		 2012 PTD 501
(2012)105 TAX 129
2009 PTCL 629
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS AL-MEHDI INTERNATIONAL SHAH PLAZA, MUREE ROAD, RAWALPINDI
Vs
C.I.T.(A), RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
13(1)(aa), 62		 2012 PTD 498
Sindh High Court 2012 MESSRS WAZIR ALI INDUSTRIES LTD
Vs
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 133, 156		 2012 PTD 405
Islamabad High Court 2012 OMV (PAKISTAN) EXPLORATION GMBH, ISLAMABAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132(2-A)		 2012 PTD 396
Inland Revenue Appellate Tribunal of Pakistan 2012 SHEIKH COMMUNICATION, PROPRIETOR EHSAN ELAHI
Vs
ADDITIONAL COMMISSIONER (AUDIT-II), R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
233, 233(1), 233(2), 233(3), 122(5A)		 2012 PTD 316
Inland Revenue Appellate Tribunal of Pakistan 2012 SHEIKH COMMUNICATION, PROPRIETOR EHSAN ELAHI
Vs
ADDITIONAL COMMISSIONER (AUDIT-II), R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
233, 233(1), 233(2), 233(3), 122(5A)		 2012 PTD 316
Appellate Tribunal Inland Revenue 2012 C.I.R., ZONE-II, R.T.O., GUJRANWALA
Vs
QAMAR JAVED, PROPRIETOR, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111 (1) (b), 122, 128, 122(1)		 2012 PTD 312
Federal Tax Ombudsman 2012 DR. R.A. SIYAL, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Second Sched., Part-III, Cl. (2)		 2012 PTD 309
Federal Tax Ombudsman 2012 ZAFAR ULLAH KHAN CHATTHA, OIL TRADERS, BHAKKAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 170(4), 171		 2012 PTD 298
Federal Tax Ombudsman 2012 ZAFAR ULLAH KHAN CHATTHA, OIL TRADERS, BHAKKAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 170(4), 171		 2012 PTD 298
Federal Tax Ombudsman 2012 MUHAMMAD TAHIR NASIM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171, 153, 239(10), 1st Sched: Part-III, Div-III,		 2012 PTD 244
Appellate Tribunal Inland Revenue 2012 Messrs SUI NORTHERN GAS PIPELINES LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
221, 122(5A), 239(3)		 2012 PTD 229
(2012)105 TAX 370
Appellate Tribunal Inland Revenue 2012 Messrs LAFARGE PAKISTAN CEMENT LTD., ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
70, 69, 25, 18(1)(d), 120, 122(5), 122(9)		 2012 PTD 206
Appellate Tribunal Inland Revenue 2012 Miss JAANA MALIK and others
Vs
C.I.R. (LEGAL), R.T.O.-II, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
122(9), 120, 111(1)(b), 122(9)		 2012 PTD 202
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS CENTRAL POWER GENERATION COMPANY LTD., GUDDU
Vs
C.I.R. (APPEALS-III), KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(64), 9, 49(4), 113, 119(6), 120(1), 122(1), 122(5), 137, 205, 221, Second Sched., Part-IV, Cl.11A (XV),		 2012 PTD 193
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS PUNJAB COLLEGE OF INFORMATION TECHNOLOGY (PVT.) LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(19)(e), 161, 205 		2012 PTD 188
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., ZONE-I, R.T.O., KARACHI AND OTHERS
Vs
MESSRS NATASHA L. JATOI, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(1)(d)		 2012 PTD 176
2011 PTR 116
Inland Revenue Appellate Tribunal of Pakistan 2012 RASHID MEHMOOD
Vs
C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 114(6), 116(3), 122, 122(1), 122(5)		 2012 PTD 170
Supreme Court of Pakistan 2012 A.P. MOLLER through Maersk Pakistan (Pvt.) Ltd.
Vs
COMMISSIONER OF INCOME TAX, ZONE-I, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
7(1)(b), 101, 107(2), 239(10)		 2012 PTD 683
(2012)105 TAX 213
2012 SCMR 557
2012 PTR 1
Inland Revenue Appellate Tribunal of Pakistan 2012 RASHID MEHMOOD
Vs
C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 114(6), 116(3), 122, 122(1), 122(5)		 2012 PTD 170
Appellate Tribunal Inland Revenue 2012 Messrs HONDA ATLAS CAR (PAKISTAN), LTD., LAHORE
Vs
C.I.T., LEGAL DIVISION, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21e , 21 (c) , 152(1) , 221 , 21(k), 22 , 122(5A), 60A ,75(3A)		 2012 PTD 5
Appellate Tribunal Inland Revenue 2012 TELENOR PAKISTAN (PRIVATE) LIMITED
Vs
COMMISSIONER INLAND REVENUE, L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 ,21(g), 20 , 122(5A)		 2012 PTD 1783
107 TAX 157
Appellate Tribunal Inland Revenue 2012 C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI
Vs
Messrs TARIQ MEHMOOD 		Income Tax Ordinance (XLIX of 2001)
221, 121 , 111(1)(b) 		2012 PTD 1889
106 TAX 259
Appellate Tribunal Inland Revenue 2012 Messrs BGP (PAKISTAN) INTERNATIONAL, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
169, 22 (5) (b), 23, 32, 34 , 169(2)(a)		 2012 PTD 1981
106 TAX 249
Sindh High Court 2012 ENGRO VOPAK TERMINAL LTD. THROUGH MANAGER FINANCE & CORPORATE SERVICE, KARACHI
Vs
PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
53, 115(4), 122(5A), 153, 169, Second Sched., Part-IV, clause (42)		 2012 PTD 130
Appellate Tribunal Inland Revenue 2012 COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, R.T.O
Vs
Mst. YASMEEN JAWED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 221, 132(3)		 2012 PTD 1628
106 TAX 240
Inland Revenue Appellate Tribunal of Pakistan 2012 COMMISSIONER OF INLAND REVENUE, R.T.O.-I, LAHORE
Vs
MESSRS NAM INTERNATIONAL (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 161		 2012 PTD 122
Appellate Tribunal Inland Revenue 2012 Messrs G.S.A. HOUSE (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX, CIRCLE-10, COS. I, KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2012 PTD 1559
106 TAX 226
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, LTU, LAHORE and another
Vs
Messrs MILLAT TRACTORS LTD., LAHORE and another 		Income Tax Ordinance (XLIX of 2001)
34(3), 67, 21(k) , 12(2)(d), 22(8)(b), 75, 20(1), 34(1)		 2012 PTD 1385
106 TAX 208
Islamabad High Court 2012 OCEAN PAKISTAN LIMITED through Chief Executive Officer
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice and 3 others 		Income Tax Ordinance (XLIX of 2001)
127, 130(4)		 2012 PTD 1590
106 TAX 208
Appellate Tribunal Inland Revenue 2012 Messrs TAWA DEVELOPMENT INC., KARACHI
Vs
DEPUTY COMMISSIONER OF INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)(5)		 2012 PTD 1572
106 TAX 181
Lahore High Court 2012 WASEEM YAQOOB
Vs
CHIEF COMMISSIONER, INCOME TAX, LAHORE and 2 others 		Income Tax Ordinance (XLIX of 2001)
138		 2012 PTD 1883
106 TAX 174
Appellate Tribunal Inland Revenue 2012 Messrs MASHREQ BANK, PSC, KARACHI
Vs
COMMISSIONER OF INLAND REVENUE, (LEGAL DIVISION), RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
75(1) (a), 2(1A), 22, 57A, 177, 120 ,122(9), 21, 21A 		2012 PTD 1544
106 TAX 142
Appellate Tribunal Inland Revenue 2012 Messrs HOME DELIVERY SERVICES (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, LEGAL DIVISION, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 169, 147, 120 , 32		 2012 PTD 1478
106 TAX 121
Sindh High Court 2012 PAKISTAN STEEL MILLS CORPORATION (PVT.) LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE (LEGAL DIVISION), KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 133 , 221		 2012 PTD 723
Appellate Tribunal Inland Revenue 2012 Messrs KHAN CNG, FILLING STATION, RAWALPINDI and others
Vs
DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI and others 		Income Tax Ordinance (XLIX of 2001)
120, 120(i)(b), 122(5A), 122(5), 122(9), 177(4), 174, 174(2), 176		 2012 PTD 741
106 TAX 110
2013 PTCL 160
Lahore High Court 2012 Messrs CHENONE STORES LTD. through Executive Director (Finance Accounts)
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 177, 177(1), 214C		 2012 PTD 1815
(2012)106 TAX 109
2013 PTCL 1
Appellate Tribunal Inland Revenue 2012 C.I.T., LEGAL DIVISION, L.T.U., LAHORE
Vs
Messrs SANPAK ENGINEERING INDUSTRIES, LAHORE 		Income Tax Ordinance (XLIX of 2001)
107, 21(c), 161, 6(2) (c) , 107(2)		 2012 PTD 734
Peshawar High Court 2012 Dr. ASHFAQ AHMAD KHAN
Vs
DEPUTY COMMISSIONER OF INCOME TAX, PESHAWAR and 3 others 		Income Tax Ordinance (XLIX of 2001)
177, 122(8) 122(9) , 133		 2012 PTD 1329
106 TAX 93
Appellate Tribunal Inland Revenue 2012 Income Tax Ordinance (XLIX of 2001)
Vs
122 		Income Tax Ordinance (XLIX of 2001)
122		 2012 PTD 757
Lahore High Court 2012 COMMISSIONER INLAND REVENUE, LEGAL DIVISION, BAHAWALPUR
Vs
ZULFIQAR ALI 		Income Tax Ordinance (XLIX of 2001)
122, 132, 133(4) 		2012 PTD 964
106 TAX 76
2013 PTCL 124
Appellate Tribunal Inland Revenue 2012 Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED
Vs
C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(l), 60B, 61, 111(1) (c), 122(1), 174(2), 177, 122(9), Chapter X, Part-V, Div-IV		 2012 PTD 790
2012 Messrs OCEAN PAKISTAN LTD
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
120, 122(5A), (9)		 2012 PTD 1374
106 TAX 49
2012 SCMR 1151
Appellate Tribunal Inland Revenue 2012 SUI NORTHERN GAS PIPELINES LTD., LAHORE
Vs
COMMISSIONER INCOME TAX, L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 134 ,153, 122		 2012 PTD 801
Supreme Court of Pakistan 2012 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, Peshawar and another
Vs
Messrs SHAHZAD GHEE MILLS (PVT.) LTD. and 4 Others 		Income Tax Ordinance (XXXI OF 1979)
14(2), 50(5), 52A, 80DD, Second Schedule, clause 118C		 2012 PTD 969
106 TAX 17
2013 PTCL 103
2012 SCMR 880