Supreme Court of Pakistan
2025
THLN 200
2025 PTD 1230
Laws Cited
Income Tax Ordinance, 2001
Sections
113(1),113(2)(c), 120, 122(5A)

M/s. Kassim Textile Mills (Pvt.) Limited

VS

Commissioner Inland Revenue, Karachi

Petitioner(s) by: JUSTICE YAHYA AFRIDI, CJ JUSTICE MUHAMMAD SHAFI SIDDIQUI JUSTICE MIANGUL HASSAN AURANGZEB Mr. Muhammad Makhdoom Ali Khan, Sr. ASC assisted by Mr. Saad Mumtaz Hashmi, ASC, Mr. Tariq Aziz, AOR, Syed Rifaqat Hussain Shah, AOR and Sh. Mehmood Ahmad, AOR in C.A.s No.743 of 2014, 1954 of 2019 & 404 of 2020. Mr. Muhammad Yahya, ASC (via video link (Lahore)) in C.P.L.A.s No.lO-L of 2017 85 3689-L of 2019 Mr. Ibrar Ahmed, ASC (via video link (Lahore)) in C.P.L.A.s No.3688-L of 2019 &746-Lof2021
Respondent(s) by: Mr. Munawar Ali Memon, ASC and Mrs. Abida Parveen Channar, AOR (via video link (Karachi)) in C.A. No.743 of 2014. Dr. Ikram ul Haq, ASC (via video link (Lahore)) in C.M.A. No. 13838 of 2021. Mr. Ibrar Ahmed, ASC (via video link (Lahore)) in C.P.L.A.s No.3688-L of 2019 &746-Lof2021. Dr. Farhat Zafar, ASC in C.A. No. 1954 of 2019
Present: JUSTICE YAHYA AFRIDI, CJ JUSTICE MUHAMMAD SHAFI SIDDIQUI JUSTICE MIANGUL HASSAN AURANGZEB
JUDGMENT

Through this judgment, we propose to decide civil appeals No.743 of 2014, 1954 of 2019 85 404 of 2020, civil petitions for leave to appeals No. 10-L of 2017, 3588-L of 2019, 3689-L of 2019, 746-L of 2021 & 3503 of 2022 and civil miscellaneous application No. 13838 of 2021 in civil petition for leave to appeal No. 10-L of 2017, since they entail common questions of law.2. The appellant in civil appeal No.743 of 2014 calls into question the judgment dated 07.05.2013 passed by the High Court of Sindh, whereby income tax reference No. 132 of 2011 filed by M/s. Kassim Textile Mills (Pvt.) Ltd. against the order dated 05.01.2011 passed by the Appellate Tribunal Inland Revenue ("ATIR"), was allowed and the following question of law was answered in favour of the Department and against the taxpayer;-"Whether in the facts and circanistances of the case, the learned Tribunal has allowed the tax incentives undersection 113(2/(0/ ofthe Income Tax Ordinance, 2001 in express violence to the manda...

2025 THLN 200
Supreme Court of Pakistan
(2025 PTD 1230)

PRESENT:
JUSTICE YAHYA AFRIDI, CJ JUSTICE MUHAMMAD SHAFI SIDDIQUI JUSTICE MIANGUL HASSAN AURANGZEB

M/s. Kassim Textile Mills (Pvt.) Limited
VS
Commissioner Inland Revenue, Karachi

Petitioner(s) by: JUSTICE YAHYA AFRIDI, CJ JUSTICE MUHAMMAD SHAFI SIDDIQUI JUSTICE MIANGUL HASSAN AURANGZEB Mr. Muhammad Makhdoom Ali Khan, Sr. ASC assisted by Mr. Saad Mumtaz Hashmi, ASC, Mr. Tariq Aziz, AOR, Syed Rifaqat Hussain Shah, AOR and Sh. Mehmood Ahmad, AOR in C.A.s No.743 of 2014, 1954 of 2019 & 404 of 2020. Mr. Muhammad Yahya, ASC (via video link (Lahore)) in C.P.L.A.s No.lO-L of 2017 85 3689-L of 2019 Mr. Ibrar Ahmed, ASC (via video link (Lahore)) in C.P.L.A.s No.3688-L of 2019 &746-Lof2021.

Respondent(s) by: Mr. Munawar Ali Memon, ASC and Mrs. Abida Parveen Channar, AOR (via video link (Karachi)) in C.A. No.743 of 2014. Dr. Ikram ul Haq, ASC (via video link (Lahore)) in C.M.A. No. 13838 of 2021. Mr. Ibrar Ahmed, ASC (via video link (Lahore)) in C.P.L.A.s No.3688-L of 2019 &746-Lof2021. Dr. Farhat Zafar, ASC in C.A. No. 1954 of 2019.

Law: Income Tax Ordinance, 2001
Sections: 113(1),113(2)(c), 120, 122(5A)

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