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. 232594 judgments in total.

• B. P. BISCUIT FACTORY LTD., KARACHI Versus WEALTH TAX OFFICER, II CIRCLE, KARACHI1981 PTD 217 · Sindh High Court · 1981-04-19Read full judgment →
• NAZAR MUHAMMAD Versus THE STATE1981 PTD 208 · Sindh High Court · 1979-10-24Read full judgment →
• MASTER ABDUL AZIZ GHAFOOR KHAN Versus CONTROLLER OF ESTATE DUTY, KARACHI AND ANOTHER1981 PTD 197 · Sindh High CourtRead full judgment →
• HUSEIN SUGAR MILLS LTD., KARACHI Versus THS ISLAMIC REPUBLIC OF PAKISTAN1981 PTD 169 · Sindh High Court · 1981-02-15Read full judgment →
• COMMISSIONER OF WEALTH TAX (WEST), KARACHI Versus MESSRS ORIENTAL INVESTMENT TRADING CO. LTD1981 PTD 134 · Sindh High Court · 1979-04-16Read full judgment →
• EASTERN FEDERAL UNION INSURANCE CO. LTD. Versus COMMISSIONER OF INCOME-TAX (CENTRAL)1980 PTD 73 · Sindh High Court · 1979-06-19Read full judgment →
• COMMISSIONER OF INCOME-TAX (CENTRAL), KARACHI Versus MESSRS PAKISTAN INSURANCE CORPORATION1980 PTD 62 · Sindh High CourtRead full judgment →
• MIAN MUHAMMAD BASHIR Versus INCOME-TAX OFFICER, INVESTIGATION CIRCLE IV, KARACHI1980 PTD 422 · Sindh High Court · 1978-10-21Read full judgment →
• MESSRS UNIVERSAL METAL INDUSTRIES, KARACHI Versus COMMISSIONER OF INCOME-TAX, KARACHI1980 PTD 33 · Sindh High Court · 1967-01-25Read full judgment →
• MESSRS PAKISTAN INDUSTRIAL, CREDIT AND INVESTMENT CORPORATION LTD. Versus COMMISSIONER OF INCOME-TAX (EAST), KARACHI1980 PTD 322 · Sindh High Court · 1980-03-31Read full judgment →
• COMMISSIONER OF INCOME-TAX, KARACHI (WEST). KARACHI Versus S. A. REHMAN1980 PTD 314 · Sindh High Court · 1979-03-26Read full judgment →
• K . RAHMAN MILK FOODS LTD., KARACHI Versus CENTREL BOARD OF REVENUE, ISLAMABAD1980 PTD 309 · Sindh High Court · 1980-05-28Read full judgment →
• MESSRS AL-HILAL AGENCIES LTD., KARACHI Versus INCOME-TAX OFFICER, COMPANIES CIRCLE XI, KARACHI AND ANOTHER1980 PTD 30 · Sindh High Court · 1979-04-22Read full judgment →
• COMMISSIONER OF INCOME-TAX, KARACHI (EAST), KARACHI Versus MESSRS AZAM INDUSTRIES LTD., KARACHI1980 PTD 26 · Sindh High Court · 1978-07-18Read full judgment →
• THE COMMISSIONER OF INCOME-TAX Versus SINGHORO COTTON COMPANY1980 PTD 24 · Sindh High CourtRead full judgment →
• MUHAMMAD MUSLIM Versus COMMISSIONER OF INCOME-TAX, KARACHI1980 PTD 227 · Sindh High CourtRead full judgment →
• COMMISSIONER OF INCOME-TAX, KARACHI Versus MESSRS YUGOSLAV LINE1980 PTD 208 · Sindh High Court · 1979-03-31Read full judgment →
• COMMISSIONER OF INCOME-TAX (EAST), KARACHI Versus MESSRS IQBAL ENGINEERING WORKS1980 PTD 20 · Sindh High Court · 1973-11-16Read full judgment →
• MESSRS PARACHA TEXTILE MILLS Versus COMMISSIONER OF SALES TAX1980 PTD 17 · Sindh High CourtRead full judgment →
• MESSRS HAIDER ALI RAJAB ALI & CO. Versus COMMISSIONER OF INCOME-TAX1980 PTD 1 · Sindh High Court · 1972-05-19Read full judgment →
• MESSRS NATIONAL PRODUCTS Co., KARACHI Versus THE COMMISSIONER OF SALES TAX1973 PTD 523 · Sindh High Court · 1973-08-24Read full judgment →
• THE COMMISSIONER OF SALES TAX (EAST), KARACHI Versus MESSRS INTERNATIONAL INDUSTRIES LTD., KARACHI1973 PTD 417 · Sindh High Court · 1973-05-22Read full judgment →
• COMMISSIONER OF INCOME-TAX (INVESTI GATION), KARACHI Versus MESSRS VALI BHAI KAMRUDDIN (SIND) LTD.1973 PTD 410 · Sindh High Court · 1972-12-21Read full judgment →
• PAKISTAN CEMENT PIPE CONSTRUCTION CO. Versus COMMISSIONER OF INCOME-TAX1973 PTD 379 · Sindh High Court · 1973-05-18Read full judgment →
• MESSRS HOTEL METROPOLE LTD., KARACHI Versus THE COMMISSIONER OF INCOME-TAX (CENTRAL), KARACHI1973 PTD 371 · Sindh High Court · 1973-04-20Read full judgment →
• MESSRS HUSEIN INDUSTRIES LTD., KARACHI Versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN1973 PTD 312 · Sindh High Court · 1973-03-13Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, KARACHI Versus MESSRS PARACHA TEXTILE MILLS, KARACHI1973 PTD 238 · Sindh High Court · 1973-04-09Read full judgment →
• H. GHULAM MUHAMMAD & BROS. LTD., KARACHI Versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD1973 PTD 221 · Sindh High Court · 1973-03-01Read full judgment →
• COMMISSIONER OF SALES TAX Versus SULTAN TEXTILE MILLS LTD.1973 PTD 216 · Sindh High Court · 1970-04-08Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus GULAB DEVI2001 PTD 1629 · Rajasthan High Court · 1999-03-18Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus JAIPUR UDYOG LTD.1999 PTD 2592 · Rajasthan High Court · 1996-07-08Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus GANESH TALKIES1999 PTD 1468 · Rajasthan High Court · 1996-01-04Read full judgment →
• P.K. TIWARI Versus COMMISSIONER OF WEALTH TAX1995 PTD 832 · Rajasthan High Court · 1993-09-21Read full judgment →
• COMMISSIONER OF INCOME-TAX RAJASTAHN-II Versus RAWAT SINGH AND SONS1988 PTD 679 · Rajasthan High Court · 1977-02-18Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus S. ZORASTER & CO.1982 PTD 339 · Rajasthan High CourtRead full judgment →
• COMMISSIONER OF INCOME-TAX Versus TIWARI JHUMAR LAL1982 PTD 159 · Rajasthan High Court · 1980-01-08Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus H. H. BIRAD KANWARJI1981 PTD 143 · Rajasthan High Court · 1978-02-22Read full judgment →
• MADAN LAL Versus CONTROLLER OF ESTATE DUTY, DELHI & RAJASTHAN1973 PTD 160 · Rajasthan High Court · 1968-12-06Read full judgment →
• 2000 PTD 12252000 PTD 1225 · Punjab and Haryana High Court · 1997-07-24Read full judgment →
• COMMISSIONER OF INCOME TAX Versus PURE DRINKS (P.) LTD.1999 PTD 2638 · Punjab and Haryana High CourtRead full judgment →
• COMMISSIONER OF INCOME-TAX Versus VARDHMAN SPINNING1999 PTD 1384 · Punjab and Haryana High Court · 1997-01-13Read full judgment →
• SONEPAT COOPERATIVE MARKETING SOCIETY LTD. Versus INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH1998 PTD 3261 · Punjab and Haryana High CourtRead full judgment →
• TARLOKI NATH AVINASH CHANDER (HUF) Versus COMMISSIONER OF INCOME-TAX1994 PTD 816 · Punjab and Haryana High Court · 1992-11-25Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus SWADESH KUMAR1992 PTD 1504 · Punjab and Haryana High Court · 1991-08-06Read full judgment →
• MESSRS TELU RAM RAUNQI RAM Versus THE INCOME?TAX OFFICER 'A' WARD, HOSHIARPUR1986 PTD 505 · Punjab and Haryana High Court · 1983-05-10Read full judgment →
• KUNJPURA KILN CO. Versus COMMISSIONER OF INCOME-TAX1982 PTD 84 · Punjab and Haryana High Court · 1981-02-05Read full judgment →
• AUTO PISTON MANUFACTURING COMPANY (PVT.) LTD. Versus COMMISSIONER OF INCOME-TAX1982 PTD 78 · Punjab and Haryana High Court · 1980-08-18Read full judgment →
• COMMISSIONER OF INCOME-TAX AMRITSAR Versus OM PARKASH BEHL1982 PTD 66 · Punjab and Haryana High Court · 1979-09-10Read full judgment →
• ATLAS CYCLE INDUSTRILS LTD. Versus COMMISSIONER OF INCOME-TAX1982 PTD 282 · Punjab and Haryana High Court · 1980-10-27Read full judgment →
• HARBANS SINGH Versus COMMISSIONER OF INCOME-TAX, AMRITSAR1982 PTD 112 · Punjab and Haryana High Court · 1981-03-02Read full judgment →
• Dr. SHAH ALAM KHAN Versus VICE-CHANCELLOR UNIVERSITY OF AGRICULTURE PESHAWAR2025 PTD 945 · Peshawar High Court · 2024-01-29Read full judgment →
• M.K. STEEL MILLS Versus COLLECTOR OF CUSTOMS, MCC CUSTOMS HOUSE, PESHAWAR2025 PTD 914 · Peshawar High Court · 2023-05-17Read full judgment →
• COMMISSIONER OF INLAND REVENUE PESHAWAR ZONE, REGIONAL TAX OFFICE, PESHAWAR Versus MISS SHABNAM RIAZ2025 PTD 883 · Peshawar High Court · 2024-11-05Read full judgment →
• COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN Versus BASHER'S CNG FILLING STATION NOWSHERA2025 PTD 827 · Peshawar High Court · 2023-10-04Read full judgment →
• RAFI ULLAH Versus LIAQAT2025 PTD 708 · Peshawar High Court · 2025-02-13
  tax referencepecuniary jurisdictionretrospective applicationstatutory interpretationappellate forumIncome Tax OrdinanceGeneral Clauses Act
  Summary & questions settled

  The matter concerns the maintainability of various tax references filed before the Peshawar High Court following amendments to the Income Tax Ordinance, 2001 by the Finance Act, 2024 and the Tax Laws (Amendment) Act, 2024. The core legal question is whether the new pecuniary jurisdiction and appellate forums established by these 2024 amendments apply retrospectively to pending cases or those arising from orders communicated after the amendments. The Court held that the legislature clearly intended retrospective application for orders communicated after the commencement of the 2024 Acts. Consequently, references against orders of the Commissioner (Appeals) communicated after the commencement of the Tax Laws (Amendment) Act, 2024 are maintainable before the High Court. However, appeals with an assessment value of twenty million rupees or less pending before the Appellate Tribunal Inland Revenue prior to December 31, 2024, remain with the Tribunal. The Court affirmed that while Section 6 of the General Clauses Act, 1897 protects accrued rights, this principle yields where the legislature explicitly or by necessary intendment provides for retrospective operation.

  Questions settled

  • Does the Finance Act, 2024 have retrospective application regarding the forum of appeal for tax references?
  • What is the effect of the non-obstante clause in Section 126A of the Income Tax Ordinance, 2001 on the jurisdiction of the High Court?
  • Are appeals with an assessment value of twenty million rupees or less pending before the Appellate Tribunal Inland Revenue affected by the 2024 amendments?
  • Does Section 6 of the General Clauses Act, 1897 apply when the legislature has explicitly provided for retrospective operation of an amending Act?
  Read full judgment →
• KHYBER TEA AND FOOD COMPANY Versus COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR2025 PTD 1914 · Peshawar High Court · 2025-01-08Read full judgment →
• PAKISTAN TELECOMMUNICATION COMPANY LIMITED Versus ADDITIONAL COLLECTOR UNIT-I, KHYBER PAKHTUNKHWA, REVENUE AUTHORITY (KPRA), PESHAWAR2025 PTD 1838 · Peshawar High Court · 2025-09-23Read full judgment →
• GADOON TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN2025 PTD 1465 · Peshawar High Court · 2023-09-07Read full judgment →
• COLLECTOR CUSTOMS Versus CHINIOT ENTERPRISES (PVT) LIMITED2025 PTD 1424 · Peshawar High Court · 2024-04-03Read full judgment →
• Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar2025 PTD 1249 · Peshawar High Court · 2024-11-20Read full judgment →
• DIRECTOR GENERAL KHYBER PAKHTUNKHWA REVENUE AUTHORITY, PESHAWAR Versus BEE LINE, PESHAWAR2025 PTD 1113 · Peshawar High Court · 2025-02-06Read full judgment →
• COLLECTOR OF CUSTOMS, PESHAWAR Versus Syed AFTAB-UL-HASSAN2025 PTD 1078 · Peshawar High Court · 2024-08-21Read full judgment →
• SOHAIL STEEL GL SHEET COMPANY Versus FEDERATION OF PAKISTAN through Secretary Finance and Revenue Division, Islamabad2023 PTD 556 · Peshawar High Court · 2022-11-15Read full judgment →
• COMMISSIONER INLAND REVENUE Versus MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA2022 PTD 283 · Peshawar High Court · 2021-12-01Read full judgment →
• NEW MOHMAND STEEL MILLS Versus GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad2022 PTD 254 · Peshawar High Court · 2021-10-28Read full judgment →
• COMMISSIONER INLAND REVENUE, PESHAWAR Versus TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR2022 PTD 1932 · Peshawar High Court · 2022-05-24Read full judgment →
• MUHAMMAD SALAM Versus State2019 PTD 1595 · Peshawar High Court · 2018-04-12Read full judgment →
• ADDITIONAL COLLECTOR CUSTOMS, PESHAWAR Versus DAULAT KHAN2011 PTD 1433 · Peshawar High Court · 2011-03-15Read full judgment →
• .B. PLAZA Versus COMMISSIONER OF INCOME TAX/WEALTH TAX2010 PTD 311 · Peshawar High Court · 2007-04-04Read full judgment →
• 1990 PTD 1781990 PTD 178 · Peshawar High Court · 1989-11-21Read full judgment →
• SIEMENS A. G. Versus COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE1982 PTD 354 · Peshawar High Court · 1982-09-12Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI Versus AHMAD SHAM & BROTHERS1981 PTD 62 · Peshawar High Court · 1980-03-16Read full judgment →
• I. T. A. NO. 428/(PB.) OF 1978-79, DECIDED ON 31ST MAY, 1980. Versus I. T. A. NO. 428/(PB.) OF 1978-79, DECIDED ON 31ST MAY, 1980.1980 PTD 85 · Peshawar High Court · 1980-05-31Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI Versus MESSRS AHMAD SHAFI & BROS.1980 PTD 331 · Peshawar High Court · 1980-03-16Read full judgment →
• COMMISSIONER OF INCOME TAX, RAWALPINDI ZONE, RAWALPINDI Versus SH. EHSAN ELAHI1980 PTD 261 · Peshawar High Court · 1980-03-25Read full judgment →
• THE COMMISSIONER OF THE INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI Versus MESSRS K. K. & COMPANY LTD., PESHAWAR1980 PTD 210 · Peshawar High Court · 1980-03-25Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus S.P. VIZ CONSTRUCTION CO.1994 PTD 368 · Patna High Court · 1992-12-04Read full judgment →
• SETHI TRANSPORT Versus CENTRAL BOARD OF DIRECT TAXES1999 PTD 1406 · Orissa High Court · 1996-02-12Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus BIJU PATNAIK (BIJOY KUMAR DAS --- INTERVENER)1992 PTD 1086 · Orissa High Court · 1990-07-20Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus GANGARAM CHAPOLIA & CO.1992 PTD 1066 · Orissa High Court · 1990-07-19Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus KALINGA TUBES1992 PTD 1037 · Orissa High Court · 1990-05-18Read full judgment →
• SAHU & CO. Versus COMMISSIONER OF INCOME-TAX, ORISSA1982 PTD 54 · Orissa High Court · 1981-04-21Read full judgment →
• DR. H. K. MAHTAB Versus INCOME-TAX OFFICER1981 PTD 74 · Orissa High Court · 1977-05-17Read full judgment →
• COMMISSIONER OF INCOME-TAX, ORISSA Versus J. N. BHOWMICK1980 PTD 83 · Orissa High Court · 1976-01-05Read full judgment →
• COMMISSIONER OF INCOME-TAX, ORISSA Versus DEO NARAYANLAL JAGDISHLAL1980 PTD 456 · Orissa High Court · 1973-10-31Read full judgment →
• ORISSA FISHERIES DEVELOPMENT CORPORATION LTD. Versus COMMISSIONER OF INCOME-TAX, ORISSA1980 PTD 191 · Orissa High Court · 1974-09-20Read full judgment →
• ORISSA ROAD TRANSPORT Co. LTD. Versus COMMISSIONER OF INCOME-TAX. BIHAR & ORISSA1973 PTD 277 · Orissa High Court · 1969-07-22Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus MYSORE COMMERCIAL UNION LTD.1986 PTD 614 · Mysore High Court · 1964-12-04Read full judgment →
• BEDI & CO. (PRIVATE) LTD. Versus INCOME-TAX OFFICER, CENTRAL CIRCLE II, BANGALORE1973 PTD 323 · Mysore High Court · 1968-11-07Read full judgment →
• K. Y. PILLIAH & SONS Versus COMMISSIONER OF INCOME-TAX, MYSORE1973 PTD 279 · Mysore High Court · 1969-06-18Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus NAGI REDDI CHARITIES2002 PTD 1220 · Madras High Court · 1998-09-15Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus LUCAS INDIAN SERVICE LTD.2001 PTD 514 · Madras High Court · 1997-02-18Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus CARBORANDUM UNIVERSAL LTD.2001 PTD 3037 · Madras High Court · 1998-08-31Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus HARIDAS BHAGATH & CO. (P.) LTD.2001 PTD 2788 · Madras High Court · 1997-08-05Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus M. C. SATYAVATHI2001 PTD 1885 · Madras High Court · 1998-08-27Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus SRIPRIYA MAHESH2001 PTD 1624 · Madras High Court · 1998-06-18Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus AMIRTHAMMAL2001 PTD 1614 · Madras High Court · 1998-03-11Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus SITA VENKATARAMANI2001 PTD 1608 · Madras High Court · 1999-12-13Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus S.S. SANKARALINGAM2001 PTD 1599 · Madras High Court · 1998-02-25Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus MUTHU ZULAIKHA2001 PTD 1592 · Madras High CourtRead full judgment →