Latest Judgments

Newly reported judgments from the Supreme Court of Pakistan, the High Courts and tribunals, added as they are processed — free, full text, updated daily. Judgments marked NEW were added in the most recent update. 232,594 judgments in total.

• Commissioner of Wealth Tax vs Smt. S. Qudira Anwar1998 PTD 470 · Patna High Court · 1996-04-26Read full judgment →
• Dr. Uzma vs (Dr.) Muhammad IkramK.L.R. 1998 Civil Cases 578 · Lahore High Court · 1998-03-26Read full judgment →
• Commissioner of Wealth Tax vs Shamatilal Popatlal (Huf)1998 PTD 2303 · Gujarat High Court · 1996-12-06Read full judgment →
• Commissioner of Wealth Tax vs Sb. Oolia Kulsum1998 PTD 1192 · Andhra Paradesh High Court · 1996-11-07Read full judgment →
• Commissioner of Wealth Tax vs S.V. Doshi1998 PTD 1977 · Kerala High Court · 1996-08-23Read full judgment →
• Commissioner of Wealth Tax vs S. Eapen1998 PTD 1300 · Madras High Court · 1996-02-28Read full judgment →
• Commissioner of Wealth Tax vs Rekha and Dhanesh Trust1998 PTD 3640 · Gujarat High Court · 1998-01-29Read full judgment →
• Commissioner of Wealth Tax vs Rama Varma Club1998 PTD 1738 · Kerala High Court · 1997-01-24Read full judgment →
• Commissioner of Wealth Tax vs R. Sankar1998 PTD 1711 · Kerala High Court · 1996-06-19Read full judgment →
• Commissioner of Wealth Tax vs P. Nainakhan )1998 PTD 2196 · Madras High Court · 1996-01-10Read full judgment →
• Commissioner of Wealth Tax vs Nathmal Jalan1998 PTD 1442 · Patna High Court · 1996-05-16Read full judgment →
• Commissioner of Wealth Tax vs N. Balakrishna1998 PTD 476 · Andhra Paradesh High Court · 1996-10-11Read full judgment →
• Commissioner of Wealth Tax vs Mrs. Rahamatunnissa Begum1998 PTD 1527 · Andhra Paradesh High Court · 1995-10-19Read full judgment →
• Commissioner of Wealth Tax vs M.A. Jan1998 PTD 1530 · Madras High Court · 1996-02-22Read full judgment →
• Commissioner of Wealth Tax vs Karan Thapar1998 PTD 432 · Calcutta High Court · 1996-08-29Read full judgment →
• Commissioner of Wealth Tax vs Kanak Chandra Sarma1998 PTD 2386 · Gujarat High Court · 1996-06-19Read full judgment →
• Commissioner of Wealth Tax vs Jawaharbhai D. Patel1998 PTD 2284 · Gujarat High Court · 1996-12-06Read full judgment →
• Commissioner of Wealth Tax vs H.S. Shrivastava1998 PTD 1708 · Madhya Pradesh High Court · 1996-09-12Read full judgment →
• Commissioner of Wealth Tax vs H.E.H. the Nizam's Trust1998 PTD 499 · Andhra Paradesh High Court · 1995-12-09Read full judgment →
• Commissioner of Wealth Tax vs Ellis Bridge Gymkhana and others1998 PTD 2139 · Supreme Court of India · 1997-10-21Read full judgment →
• Commissioner of Wealth Tax vs Dilip Kumar Singhania1998 PTD 1498 · Gauhati High Court · 1997-01-16Read full judgment →
• Commissioner of Wealth Tax vs Chhagan Lal Gupta and 3 others1998 PTD 1598 · Rajasthan High Court · 1996-01-15Read full judgment →
• Commissioner of Wealth Tax vs Bhanwar Lal Gupta D.B.1998 PTD 1491 · Rajasthan High Court · 1996-01-16Read full judgment →
• Commissioner of Wealth Tax vs A. Nageswara Rao1998 PTD 3517 · Andhra Paradesh High Court · 1997-12-19Read full judgment →
• Commissioner of Income-Tax/Commissioner of Wealth1998 PTD 328 · Madras High Court · 1996-02-20Read full judgment →
• Commissioner of Income-Tax, Sukkur Zone, Sukkur through The Deputy1998 PTD 2769 · Bombay High Court · 1998-04-22
  income tax appeallimitation periodprocedural lawcondonation of delaylocus standiretrospective operationstatutory interpretation
  Summary & questions settled

  This appeal was filed by the Deputy Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The primary legal questions concerned the maintainability of the appeal filed by a Deputy Commissioner rather than the Commissioner, and whether the appeal was time-barred following the enactment of the Finance Act, 1997. The Court held that the appeal was not maintainable because Section 136 of the Income Tax Ordinance, 1979, explicitly requires the Commissioner to file such appeals, and no delegation of authority was demonstrated. Furthermore, the Court ruled the appeal time-barred, holding that amendments to procedural laws, such as limitation periods, operate retrospectively. The Court emphasized that Section 5 of the Limitation Act, 1908, requires the appellant to demonstrate sufficient cause for delay, which was not established here. The Court affirmed that equitable considerations cannot override express statutory provisions regarding limitation. Consequently, the appeal was dismissed in limine for lack of authority and being time-barred.

  Questions settled

  • Can a Deputy Commissioner of Income Tax file an appeal under Section 136 of the Income Tax Ordinance 1979?
  • Do amendments to procedural laws, such as limitation periods, apply retrospectively?
  • Does Section 6 of the General Clauses Act 1897 apply to procedural amendments?
  • Can the doctrine of equity be invoked to override express provisions of the Limitation Act 1908?
  Read full judgment →
• Commissioner of Income-Tax vs VRM. SM. Karuppan Chettiar1998 PTD 1997 · Madras High Court · 1996-10-07Read full judgment →
• Commissioner of Income-Tax vs Venu Suresh Sanjay Trust and others1998 PTD 630 · Madras High Court · 1995-12-01Read full judgment →
• Commissioner of Income-Tax vs Venkateswara Timber Depot1998 PTD 2838 · Andhra Paradesh High Court · 1996-09-04Read full judgment →
• Commissioner of Income-Tax vs Varadalakhsmi Mills Ltd.1998 PTD 3265 · Madras High Court · 1996-02-22Read full judgment →
• Commissioner of Income-Tax vs Vakharia & Co1998 PTD 1153 · Bombay High Court · 1995-11-03Read full judgment →
• Commissioner of Income-Tax vs V.K. Vasudevan Pillai1998 PTD 3105 · Kerala High Court · 1996-03-11Read full judgment →
• Commissioner of Income-Tax vs Urmila Ramesh1998 PTD 2603 · Supreme Court of India · 1998-01-23Read full judgment →
• Commissioner of Income-Tax vs United Housing Corporation1998 PTD 336 · Andhra Paradesh High Court · 1995-08-28Read full judgment →
• Commissioner of Income-Tax vs Uma Trading Co1998 PTD 3625 · Supreme Court of India · 1995-01-25Read full judgment →
• Commissioner of Income-Tax vs Udhoji Shrikishandas1998 PTD 3097 · Madhya Pradesh High Court · 1994-09-14Read full judgment →
• Commissioner of Income-Tax vs U.P. State Industrial Development1998 PTD 93 · Supreme Court of India · 1997-04-11Read full judgment →
• Commissioner of Income-Tax vs U.P. Forest Corporation1998 PTD 2716 · Supreme Court of India · 1998-03-02Read full judgment →
• Commissioner of Income-Tax vs Travancore Rubbers and Tea Co. Ltd.1998 PTD 979 · Kerala High Court · 1996-04-09Read full judgment →
• Commissioner of Income-Tax vs Transport Corporation of India Ltd.1998 PTD 767 · Andhra Paradesh High Court · 1995-11-01Read full judgment →
• Commissioner of Income-Tax vs TMT. V. Saraswathi1998 PTD 2132 · Madras High Court · 1997-01-27Read full judgment →
• Commissioner of Income-Tax vs Thirumalaiswamy Naidu & Sons1998 PTD 2637 · Supreme Court of India · 1997-08-27Read full judgment →
• Commissioner of Income-Tax vs Tata Iron and Steel Co. Ltd1998 PTD 3627 · Supreme Court of India · 1997-12-17Read full judgment →
• Commissioner of Income-Tax vs Surinder Kumar1998 PTD 963 · Delhi High Court · 1994-07-28Read full judgment →
• Commissioner of Income-Tax vs Surat Singh1998 PTD 2530 · Punjab and Haryana High Court · 1995-11-22Read full judgment →
• Commissioner of Income-Tax vs Super Drillers1998 PTD 3120 · Andhra Paradesh High Court · 1995-03-23Read full judgment →
• Commissioner of Income-Tax vs Sundaram Fasteners Ltd1998 PTD 3355 · Madras High Court · 1996-02-19Read full judgment →
• Commissioner of Income-Tax vs Sundaram Clayton Ltd1998 PTD 3455 · Madras High Court · 1996-07-22Read full judgment →
• Commissioner of Income-Tax vs Subodh Kumar Jain1998 PTD 2193 · Madhya Pradesh High Court · 1996-02-14Read full judgment →
• Commissioner of Income-Tax vs Subhash Trading Company, .1998 PTD 338 · Gujarat High Court · 1995-11-08Read full judgment →
• Commissioner of Income-Tax vs Stepwell Industries Ltd. and others1998 PTD 1537 · Supreme Court of India · 1997-08-27Read full judgment →
• Commissioner of Income-Tax vs Steel City Beverages (P.) Ltd.1998 PTD 2847 · Patna High Court · 1996-04-24Read full judgment →
• Commissioner of Income-Tax vs Sri Ranganathar & Co.1998 PTD 1313 · Madras High Court · 1996-03-07Read full judgment →
• Commissioner of Income-Tax vs Sobhagmal Mishrilal Semlavada1998 PTD 3283 · Madhya Pradesh High Court · 1996-03-11Read full judgment →
• Commissioner of Income-Tax vs Smt. Sushma Saxena1998 PTD 3383 · Punjab and Haryana High Court · 1996-10-04Read full judgment →
• Commissioner of Income-Tax vs Smt. Shashi Mahajan1998 PTD 3042 · Allahabad High Court · 1996-04-08Read full judgment →
• Commissioner of Income-Tax vs Smt. Raniraj Kaur1998 PTD 3113 · Madhya Pradesh High Court · 1996-02-24Read full judgment →
• Ghulam Rasool and 3 others vs The State1998 P Cr. L J 584 · Sindh High Court · 1997-11-10
  quashment of proceedingscognizance of offenceSection 144 Cr.P.C.complaint by public servantSection 188 P.P.C.abuse of process
  Summary & questions settled

  This criminal application sought the quashment of proceedings arising from an F.I.R. registered under Section 188 of the Pakistan Penal Code 1860, concerning the alleged violation of a prohibitory order issued under Section 144 of the Code of Criminal Procedure 1898. The core legal question was whether the trial court could take cognizance of an offence under Section 188 of the Pakistan Penal Code 1860 based on an F.I.R. lodged by a subordinate official, rather than a formal complaint by the public servant who promulgated the prohibitory order. The Sindh High Court held that the proceedings were legally flawed. The Court ruled that, pursuant to Section 195(1)(a) of the Code of Criminal Procedure 1898, cognizance of offences under Sections 172 to 188 of the Pakistan Penal Code 1860 can only be taken upon a complaint in writing by the public servant concerned or their superior. Since the F.I.R. was filed by a supervising Tapedar rather than the District Magistrate who issued the order, the proceedings constituted an abuse of process and were consequently quashed.

  Questions settled

  • Can a court take cognizance of an offence under Section 188 of the Pakistan Penal Code 1860 based on an F.I.R. filed by a subordinate official?
  • Who is authorized to initiate legal proceedings for the violation of an order promulgated under Section 144 of the Code of Criminal Procedure 1898?
  • Does the requirement of a formal complaint under Section 195(1)(a) of the Code of Criminal Procedure 1898 apply to offences under Section 188 of the Pakistan Penal Code 1860?
  Read full judgment →
• Commissioner of Income-Tax vs Smt. N. Muthammal1998 PTD 1589 · Madras High Court · 1996-07-01Read full judgment →
• Commissioner of Income-Tax vs Smt. Majjidunnisa Begum Case1998 PTD 486 · Andhra Paradesh High Court · 1995-07-17Read full judgment →
• Commissioner of Income-Tax vs Smt. Lalita M. Bhat1998 PTD 454 · Bombay High Court · 1995-12-21Read full judgment →
• Commissioner of Income-Tax vs Smt. K.C. Agens and others1998 PTD 1337 · Kerala High Court · 1996-04-02Read full judgment →
• Commissioner of Income-Tax vs Sivananda Colour Works1998 PTD 3431 · Madras High Court · 1996-02-08Read full judgment →
• Commissioner of Income-Tax vs Sivakami Mills Ltd.1998 PTD 889 · Supreme Court of India · 1997-02-04Read full judgment →
• Commissioner of Income-Tax vs Shri Iron Foundry Engineering Works1998 PTD 101 · Supreme Court of India · 1995-01-10Read full judgment →
• Commissioner of Income-Tax vs Shri Arbuda Mills Ltd.1998 PTD 3585 · Supreme Court of India · 1996-01-23Read full judgment →
• Commissioner of Income-Tax vs Shree Manjunathesware Packing1998 PTD 3588 · Supreme Court of India · 1997-12-02Read full judgment →
• Commissioner of Income-Tax vs Shree Annapurna Electric Co.1998 PTD 1429 · Patna High Court · 1996-04-16Read full judgment →
• Commissioner of Income-Tax vs Sharv an Cold Storage and General1998 PTD 3110 · Allahabad High Court · 1995-08-16Read full judgment →
• Commissioner of Income-Tax vs Shankar Cottons1998 PTD 3043 · Madras High Court · 1996-01-30Read full judgment →
• Commissioner of Income-Tax vs Shaan Finance (P.) Ltd1998 PTD 3669 · Supreme Court of India · 1998-03-20
  investment allowanceleasing of machineryhire agreementbusiness incomeindustrial undertakingmanufacturingstatutory interpretation
  Summary & questions settled

  This matter involves appeals regarding the entitlement of financial companies to an investment allowance under section 32-A of the Income Tax Act, 1961, in respect of machinery owned by them but leased out to third parties for manufacturing. The core legal question is whether an assessee whose business consists of hiring out machinery is entitled to an investment allowance under section 32-A when the machinery is used by the hirer for manufacturing articles or things, even if the owner-assessee is not the direct manufacturer. The Supreme Court held that the assessees are entitled to the investment allowance because leasing out machinery as a mode of business constitutes 'wholly used for the purposes of the business carried on by him' under section 32-A(1), and subsection (2)(b) does not require the assessee itself to use the machinery for manufacturing. The key principle laid down is that where an assessee's business is the leasing or hiring out of machinery and the hire charges are assessed as business income, the machinery is deemed to be used for the assessee's business purposes, qualifying it for investment allowance under section 32-A of the Income Tax Act, 1961.

  Questions settled

  • Whether an assessee who leases out machinery to third parties is entitled to investment allowance under section 32-A of the Income Tax Act, 1961?
  • Does section 32-A(2)(b) of the Income Tax Act, 1961 require the owner of the machinery to personally use it for manufacturing or production?
  • Whether income derived from hiring out machinery treated as business income satisfies the requirement of being used for the purposes of the assessee's business?
  Read full judgment →
• Commissioner of Income-Tax vs Seth Purshothamdas Dwarkadas1998 PTD 1044 · Madras High Court · 1995-10-10Read full judgment →
• Commissioner of Income-Tax vs Seshasayee Bros. (P.) Ltd.1998 PTD 2831 · Madras High Court · 1996-02-07Read full judgment →
• Commissioner of Income-Tax vs Sercon (Pvt.) Ltd.1998 PTD 2130 · Supreme Court of India · 1997-04-02Read full judgment →
• Commissioner of Income-Tax vs Sembi Traders1998 PTD 1018 · Madras High Court · 1995-10-10Read full judgment →
• Commissioner of Income-Tax vs Sauser Liquor Traders M1998 PTD 2356 · Madhya Pradesh High Court · 1996-02-15Read full judgment →
• Commissioner of Income-Tax vs Sara Enterprises1998 PTD 1437 · Madras High Court · 1996-03-12Read full judgment →
• Commissioner of Income-Tax vs S.G. Teja Shah Chiranjit Lal & Co1998 PTD 1651 · Allahabad High Court · 1996-12-11Read full judgment →
• Commissioner of Income-Tax vs S. Varadarajan and another1998 PTD 2254 · Madras High Court · 1996-03-05Read full judgment →
• Commissioner of Income-Tax vs S. U. Services1998 PTD 641 · Madhya Pradesh High Court · 1996-02-07Read full judgment →
• Commissioner of Income-Tax vs S. R. M. T. Staff Association, .1998 PTD 449 · Andhra Paradesh High Court · 1995-07-28Read full judgment →
• Commissioner of Income-Tax vs S. Chidambarathanu1998 PTD 3272 · Madras High Court · 1996-02-20Read full judgment →
• Commissioner of Income-Tax vs S. Balasubramanian1998 PTD 2706 · Supreme Court of India · 1998-03-24Read full judgment →
• Commissioner of Income-Tax vs Rattan Trust1998 PTD 940 · Supreme Court of India · 1997-07-08Read full judgment →
• Commissioner of Income-Tax vs Rangnath & Co.1998 PTD 2829 · Madhya Pradesh High Court · 1996-02-29Read full judgment →
• Commissioner of Income-Tax vs Rambal Pvt. Ltd and others1998 PTD 936 · Supreme Court of India · 1997-08-06Read full judgment →
• Commissioner of Income-Tax vs Ramanathapuram District Central1998 PTD 1579 · Madras High Court · 1996-01-10Read full judgment →
• Commissioner of Income-Tax vs Ram Narain Goel1998 PTD 1447 · Punjab and Haryana High Court · 1996-11-05Read full judgment →
• Commissioner of Income-Tax vs Rajasthan State Cooperative Bank1998 PTD 3816 · Rajasthan High Court · 1996-04-22Read full judgment →
• Commissioner of Income-Tax vs Rahul Steel Forgings (P.) Ltd1998 PTD 1421 · Madhya Pradesh High Court · 1996-03-14Read full judgment →
• Commissioner of Income-Tax vs Raghubirdayal Agarwalla1998 PTD 1087 · Gujarat High Court · 1996-06-03Read full judgment →
• Commissioner of Income-Tax vs R. Rangaswamy Naidu1998 PTD 1358 · Madras High Court · 1996-03-11Read full judgment →
• Commissioner of Income-Tax vs R. Padmavathy Ammal1998 PTD 2694 · Madras High Court · 1996-09-18Read full judgment →
• Commissioner of Income-Tax vs Quality1998 PTD 1314 · Patna High Court · 1996-05-15Read full judgment →
• Commissioner of Income-Tax vs PT. Ram Shanker Misra Trust1998 PTD 2505 · Allahabad High Court · 1996-04-04Read full judgment →
• Commissioner of Income-Tax vs Princess Usha Devi Trust1998 PTD 2441 · Madhya Pradesh High Court · 1996-02-15Read full judgment →
• Commissioner of Income-Tax vs Premier Cotton Spinning Mills Ltd1998 PTD 3365 · Kerala High Court · 1996-03-19Read full judgment →
• Commissioner of Income-Tax vs Pramod Kumar Jain1998 PTD 762 · Allahabad High Court · 1996-02-16Read full judgment →
• Commissioner of Income-Tax vs Prabhat Zarda Factory1998 PTD 2183 · Patna High Court · 1996-04-25Read full judgment →
• Commissioner of Income-Tax vs Poyilakada Fisheries (Pvt.) Ltd (No,2)1998 PTD 717 · Kerala High Court · 1996-02-26Read full judgment →