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.

• Custodian, Evacuee Property of Aj&K, Muzaffarabad vs Rent1994 CLC 1100 · High Court of Azad Jammu and Kashmir · -Read full judgment →
• Cotton Export Corporation People Employees' Union of Pakistan, Karachi vs M_S. Cotton Export Corporation of Pakistan Ltd., Karachi1994 PLC 72 · Labour Appellate Tribunal · 1993-09-15Read full judgment →
• Cotton Export Corporation of Pakistan (Pvt.) Limited, Karachi vs VTH1994 PLC 531 · Labour Appellate Tribunal · 1994-02-24Read full judgment →
• Continental Beverages (Pvt.) Ltd. vs The Collector, Central Excise1994 MLD 1457 · Sindh High Court · 1994-01-10Read full judgment →
• Consolidated Petrotech Industries Ltd. vs Assistant Commissioner of Income-Tax1994 PTD 479 · Gujarat High Court · 1992-09-15Read full judgment →
• Comwusioner, Punjab Employees' Social Security Nstitution And Another vs Lahore Cycle Industries (Pvt.) Ltd,1994 PLC 270 · Lahore High Court · 1994-10-26Read full judgment →
• Compagnie Continentale (France) Sa. vs Pakistan National Shipping1994 MLD 2178 · Sindh High Court · 1987-04-21Read full judgment →
• Commissioner.of Income-Tax, Companies II, Karachi vs Messrs Ciba1994 PTD 515 · Sindh High Court · 1993-05-19Read full judgment →
• Commissioner of Wealth Tax vs Vipin Kumar1994 PTD 1096 · Punjab and Haryana High Court · 1992-08-31Read full judgment →
• Commissioner of Wealth Tax vs Vikram Swarup1994 PTD 248 · Calcutta High Court · 1991-10-09Read full judgment →
• Commissioner of Wealth Tax vs V.T. Ramalingam and others1994 PTD 25 · Madras High Court · 1992-04-22Read full judgment →
• Commissioner of Wealth Tax vs Taranath Tondon D1994 PTD 999 · Rajasthan High Court · 1992-12-08Read full judgment →
• Commissioner of Wealth Tax vs Sun Jute Press (P.) Ltd.1994 PTD 764 · Calcutta High Court · 1993-02-11Read full judgment →
• Commissioner of Wealth Tax vs Sri Kishan Gopal Gupta1994 PTD 404 · Allahabad High Court · 1992-11-16Read full judgment →
• Commissioner of Wealth Tax vs Smt. Rajlaxmi1994 PTD 1086 · Punjab and Haryana High Court · 1992-08-04Read full judgment →
• Commissioner of Wealth Tax vs Smt. Mridula Kanoria1994 PTD 911 · Calcutta High Court · 1991-03-12Read full judgment →
• Commissioner of Wealth Tax vs Smt. Mohini Dew Choraria1994 PTD 1142 · Calcutta High Court · 1992-03-16Read full judgment →
• Commissioner of Wealth Tax vs Smt. Damyanti Devi Jhunjhunwalla1994 PTD 672 · Calcutta High Court · 1991-01-31Read full judgment →
• Commissioner of Wealth Tax vs Shriniwas Sharma1994 PTD 1450 · Rajasthan High Court · 1993-03-30Read full judgment →
• Commissioner of Wealth Tax vs Seth Gokuldas Pradeep Kumar Rathi1994 PTD 293 · Rajasthan High Court · 1992-04-28Read full judgment →
• Commissioner of Wealth Tax vs S. Baldev Inder Singh1994 PTD 1002 · Punjab and Haryana High Court · 1993-01-19Read full judgment →
• Commissioner of Wealth Tax vs Ramgopal Mahesh Kumar (Huf) and another1994 PTD 1249 · Gujarat High Court · 1993-02-02Read full judgment →
• Commissioner of Wealth Tax vs Prakashi Talkies (Pvt.) Ltd1994 PTD 346 · karnataka High Court · 1992-11-27Read full judgment →
• Commissioner of Wealth Tax vs Mahmooda Ashraf and another1994 PTD 42 · Allahabad High Court · 1992-08-31Read full judgment →
• Commissioner of Wealth Tax vs Kishorilal Agrawal1994 PTD 1159 · Patna High Court · 1993-01-07Read full judgment →
• Commissioner of Wealth Tax vs Kishan Lal Bubna1994 PTD 1454 · Supreme Court of India · 1993-09-21Read full judgment →
• Commissioner of Wealth Tax vs J.R. Chande1994 PTD 359 · karnataka High Court · 1992-06-23Read full judgment →
• Commissioner of Wealth Tax vs Gopi Chand Rawat D1994 PTD 320 · Rajasthan High Court · 1992-12-21Read full judgment →
• Commissioner of Wealth Tax vs Dr. K.C. Mammen, Malayala Manorama1994 PTD 1247 · Kerala High Court · 1993-02-18Read full judgment →
• Commissioner of Wealth Tax vs B.K. Chatterjee1994 PTD 394 · Calcutta High Court · 1992-06-17Read full judgment →
• Commissioner of Wealth Tar vs Bhaskar Mitter1994 PTD 413 · Calcutta High Court · 1991-02-25Read full judgment →
• Commissioner of Taxes, Dhaka (South) Zone, Dhaka vs Titas Gas1994 PTD 1387 · Dhaka High Court · 1992-04-23Read full judgment →
• Commissioner Of Sales Tax, Rawalpindi. vs M/s. Muhammad Aslam & Co.PTCL 1994 CL. 339 · Lahore High Court · 1992-10-17Read full judgment →
• Commissioner of Sales Tax, Rawalpindi vs Messrs Muhammad Aslam &1994 PTD 75 · Lahore High Court · 1992-10-17Read full judgment →
• Commissioner of Income-Tax, Gujarat vs L.H. Vora1994 PTD 137 · Gujarat High Court · 1964-09-21Read full judgment →
• Commissioner of Income-Tax, Companies III, Karachi vs Premier1993 PTD 496 · Sindh High Court · 1993-03-31Read full judgment →
• Commissioner Of Income-Tax, Companies II, Karachi. vs Ciba GeigyPTCL 1994 CL. 389 · Sindh High CourtRead full judgment →
• Commissioner of Income-Tax, Central Zone 'A', Karachi vs Messrs1994 PTD 514 · Sindh High Court · 1993-03-10Read full judgment →
• Commissioner of Income-Tax vs Wiliard India Ltd.1994 PTD 441 · Calcutta High Court · 1990-11-01Read full judgment →
• Commissioner of Income-Tax vs Vinar Systems (Pvt.) Ltd1994 PTD 1075 · Calcutta High Court · 1991-09-16Read full judgment →
• Commissioner of Income-Tax vs Vidyut Metallics Ltd1994 PTD 1146 · Calcutta High Court · 1990-10-25Read full judgment →
• Commissioner of Income-Tax vs V.G. Bhuta , .1994 PTD 886 · Bombay High Court · 1993-03-30Read full judgment →
• Commissioner of Income-Tax vs V. Venkatachalam1994 PTD 1 · Supreme Court of India · 1993-04-13Read full judgment →
• Commissioner of Income-Tax vs Travancore Titanium Products Ltd.1994 PTD 966 · Kerala High Court · 1993-01-05Read full judgment →
• Commissioner of Income-Tax vs Soorajmull Nagarmull1994 PTD 365 · Calcutta High Court · 1989-06-27Read full judgment →
• Commissioner of Income-Tax vs Smt. Sairabanu1994 PTD 923 · Bombay High Court · 1993-02-18Read full judgment →
• Commissioner of Income-Tax vs Smt. Menaben Vadilal Parekh1994 PTD 1236 · Bombay High Court · 1990-07-07Read full judgment →
• Commissioner of Income-Tax vs Smt. Chetanaben B. Sheth1994 PTD 621 · Gujarat High Court · 1992-09-17Read full judgment →
• Commissioner of Income-Tax vs Shree Digvijay Cement Co. Ltd1994 PTD 1082 · Gujarat High Court · 1992-10-12Read full judgment →
• Commissioner of Income-Tax vs Sarala Dew Birla1994 PTD 1162 · Calcutta High Court · 1989-08-08Read full judgment →
• Commissioner of Income-Tax vs Sahitya Trust1994 PTD 763 · Gujarat High Court · 1993-01-29Read full judgment →
• Commissioner of Income-Tax vs S.P. Viz Construction Co.1993 PTD 368 · Patna High Court · 1992-12-04Read full judgment →
• Commissioner of Income-Tax vs Richardson and Cruddas Ltd.1994 PTD 423 · Calcutta High Court · 1989-12-04Read full judgment →
• Commissioner of Income-Tax vs Prathi Hardware Stores1994 PTD 989 · Orissa High Court · 1993-02-08Read full judgment →
• Commissioner of Income-Tax vs Pramia Engineering Pvt. Ltd.1994 PTD 476 · Calcutta High Court · 1989-08-10Read full judgment →
• Commissioner of Income-Tax vs Padmavatiraje Cotton Mills Ltd.1994 PTD 878 · Calcutta High Court · 1991-06-07Read full judgment →
• Commissioner of Income-Tax vs Orissa State Financial Corporation1994 PTD 1078 · Orissa High Court · 1993-05-03Read full judgment →
• Commissioner of Income-Tax vs Orissa Flour Mills (P.) Ltd.1994 PTD 937 · Orissa High Court · 1993-03-30Read full judgment →
• Commissioner of Income-Tax vs Oberoi Building and Investment (Pvt.)1994 PTD 810 · Calcutta High Court · 1992-01-30Read full judgment →
• Commissioner of Income-Tax vs New Bharat Engineering (Jam) P. Ltd1994 PTD 972 · Gujarat High Court · 1992-08-25Read full judgment →
• Commissioner of Income-Tax vs Modi Spinning and Weaving Mills Co.1993 PTD 374 · Delhi High Court · 1991-12-17Read full judgment →
• Commissioner of Income-Tax vs Mana G. Sarabhai1994 PTD 779 · Gujarat High Court · 1993-01-29Read full judgment →
• Commissioner of Income-Tax vs M.S.J. (Engg. and Co.)1994 PTD 645 · Allahabad High Court · 1993-02-08Read full judgment →
• Commissioner of Income-Tax vs M.C. Jacob1994 PTD 1156 · Kerala High Court · 1993-02-25Read full judgment →
• Commissioner of Income-Tax vs Kusum Products Ltd1994 PTD 976 · Calcutta High Court · 1990-12-14Read full judgment →
• Commissioner of Income-Tax vs Kirloskar Pneumatic Co. Ltd1994 PTD 445 · Bombay High Court · 1993-01-21Read full judgment →
• Commissioner of Income-Tax vs Kamal and Co.1994 PTD 1210 · Rajasthan High Court · 1992-12-17Read full judgment →
• Commissioner of Income-Tax vs Jaipur Oil Company1994 PTD 997 · Rajasthan High Court · 1992-10-19Read full judgment →
• Commissioner of Income-Tax vs Hind Wire Industries Ltd1994 PTD 461 · Calcutta High Court · 1993-03-24Read full judgment →
• Commissioner of Income-Tax vs Harbhajan Lal and others1994 PTD 1469 · Supreme Court of India · 1993-09-14Read full judgment →
• Commissioner of Income-Tax vs H.P. Lohia1994 PTD 1091 · Calcutta High Court · 1992-09-25Read full judgment →
• Commissioner of Income-Tax vs H.M.T. Ltd. (No, 3)1994 PTD 1012 · karnataka High Court · 1992-11-26Read full judgment →
• Commissioner of Income-Tax vs Govinda Choudhury and Sons1994 PTD 1171 · Supreme Court of India · 1992-04-22Read full judgment →
• Commissioner of Income-Tax vs Gokul Chand Agarwal1994 PTD 183 · Calcutta High Court · 1992-04-09Read full judgment →
• Commissioner of Income-Tax vs Godavari Sugar Mills Ltd.1994 PTD 1150 · Bombay High Court · 1992-11-04Read full judgment →
• Commissioner of Income-Tax vs Gayathri Women Welfare1994 PTD 805 · karnataka High Court · 1992-11-27Read full judgment →
• Commissioner of Income-Tax vs Gabriel India Ltd.1994 PTD 659 · Bombay High Court · 1993-04-15Read full judgment →
• Commissioner of Income-Tax vs Express Newspapers Ltd.1994 PTD 1303 · Supreme Court of India · 1994-01-11Read full judgment →
• Commissioner of Income-Tax vs Dhable, Bobde Parose, Kale, Lute and Choudhari1994 PTD 1240 · Bombay High Court · 1992-09-25Read full judgment →
• Commissioner of Income-Tax vs Chandball Rice Mills (P.)Ltd.1994 PTD 780 · Calcutta High Court · 1990-11-06Read full judgment →
• Commissioner of Income-Tax vs Champion Paint Industries1994 PTD 713 · Lahore High Court · 1993-01-26Read full judgment →
• Commissioner of Income-Tax vs Central Distillery and Breweries Ltd.1994 PTD 344 · Delhi High Court · 1992-11-03Read full judgment →
• Commissioner of Income-Tax vs Central Bank Executor and Trustee1994 PTD 980 · Bombay High Court · 1992-10-23Read full judgment →
• Commissioner of Income-Tax vs British Insulated Calender's Ltd1994 PTD 434 · Bombay High Court · 1993-01-22Read full judgment →
• Commissioner of Income-Tax vs Brakes India Ltd.1994 PTD 22 · Supreme Court of India · 1993-04-06Read full judgment →
• Commissioner of Income-Tax vs B.R. Constructions1994 PTD 273 · Andhra Paradesh High Court · 1992-06-19Read full judgment →
• Commissioner of Income-Tax vs Atlas Copco (India) Ltd1994 PTD 410 · Supreme Court of India · 1993-03-17Read full judgment →
• Commissioner of Income-Tax vs Anara Dew Charitable Trust1994 PTD 341 · Calcutta High Court · 1990-09-14Read full judgment →
• Commissioner of Income-Tax vs Amritsar Transport Co. (P.) Ltd1994 PTD 18 · Supreme Court of India · 1993-03-31Read full judgment →
• Commissioner of Income-Tax vs American Export Lines Inc1994 PTD 630 · Calcutta High Court · 1990-08-14Read full judgment →
• Commissioner of Income-Tax vs ACE Builders (Pvt.) Ltd.1994 PTD 450 · Bombay High Court · 1992-11-19Read full judgment →
• Commissioner of Income-Tax Companies No. 1, Karachi vs M/s. Hassan1994 PTD 1256 · Supreme Court of Pakistan · 1994-03-24
  income tax referenceacademic questionspower to grant stayleave to appealtax instalmentsIncome Tax Ordinance
  Summary & questions settled

  This matter arises from a petition for leave to appeal filed by the Commissioner of Income-Tax against an order of the High Court, which held that it possesses the power to grant a stay under section 136(7) of the Income Tax Ordinance, 1979, and disposed of the stay application by allowing the tax to be paid in instalments with the consent of the parties. The core legal question concerned whether the High Court has the power to grant a stay pending a reference application, and whether the Supreme Court should decide questions of an academic nature. The Supreme Court of Pakistan held that since the stay application was disposed of by consent and the main reference application was yet to be heard, the question regarding the High Court's power to grant a stay had become entirely academic. The Court reiterated the principle that courts will not answer academic, abstract, or hypothetical questions in tax references when they do not affect the rights and liabilities of the parties. Leave to appeal was accordingly refused.

  Questions settled

  • Whether the High Court has the power to grant a stay under section 136(7) of the Income Tax Ordinance, 1979?
  • Will the Supreme Court answer academic or abstract questions in tax reference proceedings?
  • Can a court refuse to answer reference questions that do not affect the rights and liabilities of the parties?
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• Commissioner of Income-Tax (Addl.) vs T. Naggireddy1993 PTD 409 · Supreme Court of India · 1993-03-17Read full judgment →
• Commissioner of Income Tax, Companiesiii, Karachi vs Krudd Sons Ltd.1994 SCMR 229 · Supreme Court of Pakistan · 1992-12-20
  Income-tax Act 1922method of accountingrejection of accountsassessment proceedingsdeduction of profitstax assessmentproviso to section 13
  Summary & questions settled

  This matter concerns tax appeals regarding the rejection of an assessee's books of accounts by the Income Tax Officer for assessment years 1971-72 and 1972-73. The core legal question was whether the Assessing Officer was justified in invoking the proviso to Section 13 of the Income-tax Act 1922 to reject the assessee's method of accounting, which had been accepted in previous years, due to alleged defects in recording sales and production. The Supreme Court held that the rejection was unjustified. The Court affirmed that while assessment proceedings for each year are independent and do not operate as res judicata, the Assessing Officer cannot whimsically reject a long-standing accounting method. The key principle laid down is that if an assessee employs a regular method of accounting, the Assessing Officer must accept it unless they can provide cogent, substantial reasons demonstrating that the true income, profits, and gains cannot be properly deduced therefrom. The Assessing Officer cannot insist on records that are not feasible for a particular trade or business without valid justification.

  Questions settled

  • Can an Income Tax Officer reject an assessee's method of accounting solely because it differs from the officer's preferred method?
  • Does the acceptance of an accounting method in previous assessment years create a vested right for the assessee?
  • What is the legal standard for an Income Tax Officer to invoke the proviso to Section 13 of the Income-tax Act 1922 to reject an assessee's accounts?
  • Does the principle of res judicata apply to income tax assessment proceedings for different years?
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• Commissioner of Income Tax, Companies-III, Karachi vs Krudd Sons1994 PTD 174 · Supreme Court of Pakistan · 1992-12-20
  income taxmethod of accountingrejection of accountsproviso to section 13assessment yearres judicatadeduction of profits
  Summary & questions settled

  These consolidated appeals before the Supreme Court of Pakistan arose from income tax assessments for the years 1971-72 and 1972-73, where the Income Tax Officer rejected the assessee's traditional method of accounting and applied the proviso to section 13 of the Income-tax Act, 1922, due to the non-maintenance of separate manufacturing and trading accounts and alleged difficulties in co-relating raw material weight with sales measurements. The core legal question was whether the Assessing Officer was justified in rejecting the assessee's regular method of accounting and invoking the proviso to section 13. The Supreme Court dismissed the appeals and held that while income tax proceedings are assessed per year independently without creating a vested right or operating as res judicata, an Assessing Officer cannot reject a regularly employed method of accounting based merely on a change of opinion or without cogent, valid, and sufficient reasons establishing that true profits cannot be properly deduced therefrom. The key principle laid down is that the rejection of an accounting method requires objective justification, and if true profits can be accurately deduced from the accounts despite minor imperfections or the absence of records impracticable in that specific trade, the Assessing Officer is bound to accept the book version.

  Questions settled

  • Whether the acceptance of accounts in earlier assessment years creates a vested right or operates as res judicata in subsequent assessment years?
  • Under what circumstances can an Income Tax Officer invoke the proviso to section 13 of the Income-tax Act, 1922 to reject an assessee's regular method of accounting?
  • Does the absence of separate manufacturing and trading accounts automatically justify the rejection of an assessee's book version under income tax law?
  • What is the duty of the Assessing Officer when examining a method of accounting regularly employed by an assessee?
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• Commissioner of Income Tax vs Western India State Motors1994 PTD 776 · Rajasthan High Court · 1992-10-13Read full judgment →
• Commissioner of Income Tax vs S.C. Laul1994 PTD 360 · Calcutta High Court · 1989-03-07Read full judgment →
• Commissioner of Income Tax vs Mst. Saeeda Nasreen1994 PTD 949 · Lahore High Court · 1993-04-26
  tax referencefinding of factincome tax assessmentinspecting assistant commissionerincome tax appellate tribunal
  Summary & questions settled

  This matter involves tax references arising from additions made to income from immovable property under Section 4(2D) of the Income Tax Act, 1922, following communications between the Income Tax Officer and the Inspecting Assistant Commissioner. The Appellate Commissioner deleted the additions on the ground that they could not be made by the Inspecting Assistant Commissioner, and the Income Tax Appellate Tribunal dismissed the Department's appeal as well as its reference application. The Lahore High Court examined the record and noted that the Tribunal recorded a finding of fact that the relevant letter from the Inspecting Assistant Commissioner did not contain any valid approval or direction, and that the crucial words had been subsequently interpolated with different ink. The Court held that findings of fact recorded by the Tribunal are binding in reference proceedings under the Income Tax Ordinance, 1979, and since no question of law truly arose from the established facts, the reference applications were dismissed.

  Questions settled

  • Whether a finding of fact recorded by the Income Tax Appellate Tribunal is binding in reference proceedings under the Income Tax Ordinance, 1979?
  • Whether the Inspecting Assistant Commissioner can originate additions under section 4(2D) of the Income Tax Act, 1922?
  • Whether statutory approval granted by the Inspecting Assistant Commissioner for making additions is valid in the absence of prescribed language?
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• Commissioner of Income Tax vs Mirza AtaUllah Baig And Another1994 PTD 470 · Bombay High Court · 1992-10-14Read full judgment →
• Commissioner of Income Tax vs Mcleod & Co. Ltd.1994 PTD 823 · Calcutta High Court · 1990-11-30Read full judgment →