Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2007 SLD 923, 2007 CLC 831, 2007 PLJ 639 | R.F.A. No.377 of 2004 , decided on 12.12.2006 | This case revolves around a suit for specific performance of an agreement to sell property, where the defendant made two time-bound offers to the plaintiff to deposit the balance amount. The plaintiff failed to accept these offers and did not comply with the court's orders, leading to the dismissal of the suit. The Lahore High Court clarified the extent of the court's power in extending deadlines set by the parties and emphasized that such extensions require consent from the party making the offer. The ruling underscores the importance of adhering to procedural requirements in civil litigation, particularly in cases involving specific performance and contractual obligations.... |
| 1985 SLD 1160, (1985) 154 ITR 680 | D.B. IT REFERENCE No. 46 OF 1979 , decided on 19.04.1985 | In the case of Commissioner of Income Tax v. Anand Gum Industries, the Rajasthan High Court evaluated the nature of expenses incurred by the respondent for the installation of additional electricity infrastructure necessary for their manufacturing operations. The court determined that the payments made to the Rajasthan State Electricity Board for the installation of poles and power lines were of a revenue nature, thus eligible for deduction under the Income-tax Act, 1961. This judgment reinforces the principle that expenditures aimed at improving the efficiency of existing operations are typically regarded as revenue rather than capital expenses, aligning with the precedent set in Empire Jute Co. Ltd. v. CIT. The case highlights the importance of distinguishing between capital and revenue expenditures in tax assessments, particularly in manufacturing sectors where operational efficiency is paramount. The ruling is significant for businesses seeking clarity on tax deductions related to ... |
| 1961 SLD 239 = (1961) 42 ITR 219 | CIVIL APPEAL No. 270 OF 1960 , decided on 10.03.1961 | In the landmark case of Commissioner of Excess Profits Tax v. S.R.V.G. Press Co., the Supreme Court of India addressed critical issues surrounding the deductibility of sales tax payments under the Excess Profits Tax Act, 1940. The case stemmed from a dispute over whether the sales tax paid by the assessees, who operated a manufacturing business, was reasonable and necessary for their operations. The court highlighted that the payments made by the assessees were not merely a legal obligation but were essential for the effective functioning of their business. The Supreme Court's decision reinforced the principle that deductions under tax law should be evaluated based on commercial realities rather than strict legal interpretations. This ruling is significant for businesses navigating tax liabilities, as it clarifies the standards for determining what constitutes reasonable and necessary expenses for tax deduction purposes. The case serves as an important precedent for future tax assessme... |
| 1989 SLD 2094, (1989) 175 ITR 105 | This case revolves around the Income-tax Act, 1961, specifically focusing on the assessment years 1979-80 and 1980-81. The Delhi High Court evaluated whether the Tribunal should maintain consistency in its rulings by referring identical questions of law as previously directed for earlier assessment years. The case involved a private discretionary trust established for the benefit of employees of Escorts Ltd. The Court highlighted the importance of adhering to established legal precedents and ensuring that similar cases are treated consistently to uphold the integrity of tax law. The Court directed the Tribunal to prepare a consolidated statement of case, addressing the tax liabilities of the trust and the applicable tax rate. This decision underscores the significance of consistency in taxation and legal proceedings, particularly in cases involving trusts and assessments under the Income-tax Act.... | |
| 2024 SLD 2946, 2024 SCMR 916 | Civil Appeal No.1012 of 2018 , decided on 18.03.2024 | This case revolves around the validity of a release deed executed by two sisters in favor of their brother regarding inherited property. The Supreme Court of Pakistan addressed issues of fraud, misrepresentation, and the legal requirements for valid agreements under the Contract Act, 1872. The court examined the circumstances under which the sisters signed the deed, highlighting the absence of consideration and the lack of independent legal advice. The judgment reinforces the legal protections afforded to heirs in property disputes and the necessity for clear, informed consent in relinquishing property rights. The decision underscores the court's commitment to upholding the principles of justice and equity in familial property matters, particularly in cases where vulnerable parties may be at risk of exploitation. The ruling restores the rights of the sisters to their inherited share, emphasizing the importance of legal safeguards in inheritance law, thereby contributing to ongoing disc... |
| 1977 SLD 1971, 1977 PLC 485 | Constitutional Petition No. 1318 of 1974 , decided on 14.01.1977 | In the case of Abdul Aziz Khan vs. Pakistan Cables Ltd., the Sindh High Court addressed the dismissal of an employee under the Industrial Disputes Ordinance. The court examined the procedural fairness of the domestic inquiry that led to Khan's dismissal for alleged theft of company property. Although the court recognized violations in the inquiry process, it ruled against reinstatement due to the petitioner's lack of adequate defense during the proceedings. The case highlights key issues of natural justice, employer-employee relations, and the enforcement of labor laws. Keywords include: Industrial Disputes, Employment Rights, Dismissal Procedures, Compensation, Legal Representation, and Administrative Justice.... |
| 2007 SLD 2535, 2007 PLD 133 | Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001 , decided on 22.02.2006 | This case revolves around the Supreme Court's interpretation of the Central Excise Act, particularly concerning the imposition of excise duty on services offered by financial institutions. The court examined the constitutional validity of legislative measures that impose taxes on services, clarifying the definitions of key terms such as 'services', 'loans', and 'advances'. The ruling emphasized that such definitions must reflect their common usage in the financial industry. The case has significant implications for the banking sector, especially in the context of Islamic finance, where traditional concepts of loans and interest do not apply. The decision reinforced the need for clarity and precision in tax legislation, ensuring that duties are levied in a manner that aligns with the nature of the financial services provided. Overall, this ruling highlights the balance between legislative authority and constitutional rights, particularly in the realm of fiscal policy.... |
| 1987 SLD 469, 1987 SCMR 1297 | Civil Appeals Nos. 70 to 73, 134 and 135 of 1973 , decided on 04.06.1986 | This case involves the interpretation of Section 15-BB of the Income-tax Act (XI of 1922) concerning tax exemptions for companies and their shareholders. The Supreme Court addressed whether dividend income from a tax-exempt company is also exempt from tax for its shareholders. The court examined a previous ruling and concluded that such income remains exempt, thereby protecting shareholders from tax liability on dividends. This landmark decision provides clarity on tax holiday provisions and their implications for shareholders, establishing an important legal precedent in tax law and corporate finance. Key takeaways from the case include the significance of tax exemptions, the interpretation of income tax laws, and the implications for shareholders in tax-exempt companies. Legal practitioners, tax advisors, and corporate entities should closely analyze this ruling for its impacts on future taxation matters.... |
| 2001 SLD 2801, (2001) 250 ITR 506 | In this case, the Bombay High Court addressed key issues regarding the deductibility of business expenditures under the Income-tax Act, 1961. The court examined whether the Tribunal's allowance of the assessee's claim for dearness allowance was justified, particularly in light of previous deductions granted by the Assessing Officer. The court reinforced the principle of consistency in tax assessments, emphasizing that if a deduction had been previously accepted, there should be valid grounds for any change in approach. The court also considered the nature of expenditures related to presentation articles and clarified that not all expenses that do not bear the company's logo are necessarily categorized as advertisement costs. The ruling clarified the interpretation of business expenditure under Section 37(1) and reinforced the necessity for robust documentation when claiming deductions. This case serves as a pivotal reference for similar tax disputes, highlighting the importance of esta... | |
| 2022 SLD 729 = 2022 PLC 525 | Writ Petition No.52550 of 2020 , decided on 30.06.2021 | In the case of Writ Petition No.52550 of 2020, the Lahore High Court addressed the issue of regularization of temporary employees within the context of the Constitution of Pakistan, 1973. The petitioners, Syed Ali Hamza and others, challenged a quasi-judicial order denying their request for regularization after having served on a temporary basis. The court examined the eligibility criteria set forth in the Lahore Arts Council Regulations, concluding that the petitioners failed to meet the necessary qualifications, including satisfactory service duration and age limits. The judgment highlighted that the principle of equality under Article 25 does not apply to individuals who do not meet specific criteria and that the authorities have the discretion to determine employment policies. This case serves as a crucial reference for employment law, particularly in relation to the rights of temporary employees and the maintainability of constitutional petitions in contractual employment scenario... |
| 2010 SLD 2538, 2010 CLC 887 | , decided on 18.03.2006 | In this case, the petitioners sought to restore a judgment favoring their claim for a 2/3 share of a house based on Kabinnama/Nikahnamas. The trial court's partial decree was appealed by one plaintiff, resulting in the appellate court confirming the ownership of both plaintiffs. The defendants could not substantiate their claims against the plaintiffs' documented evidence, leading to a dismissal of their petition. This case underscores the necessity of providing credible evidence in property disputes and the legal implications of failing to produce such evidence in court. The ruling confirms that private documents not part of the original case cannot be considered at the revisional stage, reinforcing the need for proper documentation in legal proceedings.... |
| 2014 SLD 1438, 2014 SCMR 1178 | Criminal Appeal No.32 of 2010 , decided on 07.04.2014 | The case revolves around the conviction of Azmat Ullah for the murder of his brother during a sudden quarrel. The Supreme Court of Pakistan, after thorough consideration of evidence and circumstances, determined that the initial conviction under section 302(b) of the Penal Code was inappropriate due to the lack of premeditation and the nature of the incident. The court emphasized the importance of understanding the context of sudden fights in terms of legal liability for murder. This case highlights the nuances of criminal law, particularly in cases of Qatl-e-amd, where emotional factors play a critical role. The decision sets a precedent for similar cases, stressing the need for careful evaluation of intent and circumstances surrounding violent acts. Keywords: criminal law, sudden quarrel, murder conviction, Pakistan Supreme Court, legal precedent, Qatl-e-amd.... |
| 2017 SLD 1034, 2017 PTD 1171, (2017) 116 TAX 450 | I.T.R.A. No. 162 of 2007 , decided on 31.08.2016 | In the case of I.T.R.A. No. 162 of 2007, the Sindh High Court addressed the taxation implications of reimbursement expenses incurred by Messrs King Pin Investment Ltd. for services rendered by independent engineers and consultants. The court examined whether these payments, which were received from a non-resident company, should be considered taxable income under the Income Tax Ordinance, 1979 and the Income Tax Ordinance, 2001. The court highlighted that the Taxation Officer incorrectly classified these reimbursements as income. The Tribunal's decision, which found that the payments did not constitute income and should not be taxed, was upheld. This case underscores the importance of accurately categorizing payments in tax law and the need for thorough consideration of evidence presented by taxpayers. Key terms such as 'Income Tax Ordinance', 'taxable income', 'reimbursement expenses', and 'non-resident company' reflect trending topics in tax law discussions, making this case signific... |
| 1972 SLD 556, (1972) 86 ITR 527 | TAX CASE No. 140 OF 1960 , decided on 20.08.1962 | This case revolves around the interpretation of advance tax provisions under the Income-tax Act, specifically sections 18A(6) and 18A(8). The petitioner, T. Panchavarnathammal, was the sole proprietrix of a business in lucifer matches. The case highlights the importance of understanding the conditions under which interest on advance tax is applicable. The court examined the timeline of assessments and the responsibilities of the Income-tax Officer, ultimately ruling that the discretion to waive interest does not extend to cases where no advance tax was paid. This ruling is significant for taxpayers and legal practitioners as it clarifies the legal framework governing advance tax interest liabilities. Keywords such as 'Income-tax Act', 'advance tax', 'interest liability', and 'Madras High Court ruling' are pertinent for those researching tax law and its implications.... |
| 1991 SLD 1755, 1991 CLC 752 | Civil Revision Application No. 85 of 1987 , decided on 17.12.1990 | This case revolves around a civil revision application filed by the University of Karachi challenging a judgment by the District Judge regarding the promotion of certain employees. The court addressed the jurisdictional issues under the University of Karachi Act, emphasizing that civil courts do not have jurisdiction over actions taken under the provisions of the Act unless specific allegations of mala fide or illegality are established. The decision reinforced the legal principle that actions taken in good faith under statutory authority are protected from judicial scrutiny. The case also examined procedural aspects under the Civil Procedure Code, particularly concerning the need for specific allegations in pleadings. The court's ruling is significant for understanding the boundaries of civil court jurisdiction in administrative matters involving educational institutions. Keywords: university law, civil procedure, jurisdiction, mala fide actions, promotion legality.... |
| 1997 SLD 180, 1997 PTD 1512, (1996) 221 ITR 117, (1996) 75 TAX 234 | Original Petition No. 11346 of 1995-S , decided on 16.02.1996 | This case revolves around the classification of rental income from a commercial asset under the Income Tax Act, 1961. The primary issue was whether the income received from leasing part of a weaving shed by a hosiery manufacturing company should be categorized as business income or income from house property. The Kerala High Court affirmed the Tribunal's ruling that the rental income was indeed business income, as the asset was part of the company's operational infrastructure. This ruling is significant as it emphasizes the nature of income derived from commercial assets and reinforces the legal understanding that such income retains its classification as business income when the asset is capable of being exploited for commercial purposes. The decision aligns with precedents set by the Supreme Court, highlighting the need for careful consideration of how assets are utilized in determining tax classification. This case serves as a critical reference for similar disputes regarding income... |
| 1985 SLD 1014, 1985 SCMR 1931 | Civil Petition for Special Leave to Appeals Nos. 5 , decided on 22.06.1985 | This case revolves around the retrenchment of employees from the Utility Stores Corporation after a reorganization that reduced supervisory posts. The main legal questions addressed were related to the adherence to the principles of retrenchment, specifically the 'last come, first go' rule. The Labour Court initially ruled in favor of the retrenched employees, leading to a series of appeals culminating in the Supreme Court. The Court acknowledged the importance of the legal principles involved and the conflicting judgments in similar cases, thereby granting leave to appeal. This case highlights the procedural nuances of employment law in Pakistan, particularly in the context of industrial relations and retrenchment, emphasizing the need for clarity in legal interpretations and the application of relevant laws in labor disputes.... |
| 2003 SLD 3311, 2003 PLD 489 | Criminal Appeal No. 802 of 1995 , decided on 17.04.2003 | In the case of Razia Yaqub vs. Malik Mohammad Ashiq, the Lahore High Court addressed significant issues regarding the jurisdiction of contempt proceedings. The case arose from a contempt petition filed by the respondent, alleging that the appellant had violated a status quo order concerning property transfer. The court ruled that the learned Judge-in-Chamber had exceeded his authority by invalidating a registered sale deed through contempt proceedings. This ruling highlighted the importance of protecting civil rights and ensuring that individuals are not condemned unheard. The court ultimately allowed the appeal, reinforcing the principle that matters of contempt should not infringe upon the rights of third parties without proper legal proceedings. The decision underscores the balance between enforcing court orders and safeguarding individual rights, making it a landmark case in the interpretation of the Contempt of Court Act, 1976.... |
| 1987 SLD 3211, (1987) 166 ITR 292 | In the landmark case of Commissioner of Income Tax v. Nagri Mills Ltd., adjudicated by the Gujarat High Court in 1987 (1987 SLD 3211 = (1987) 166 ITR 292), the court addressed significant issues pertaining to the application of advance tax regulations under the Income-tax Act, 1961. The core of the dispute revolved around the levy of interest under Section 216, which deals with interest payable by an assessee in cases of underestimation of advance tax payments. The Income Tax Officer (ITO) had directed the charging of interest against Nagri Mills Ltd. for allegedly underestimating their advance tax payable. However, the ITO failed to record a specific finding that conclusively proved the underestimation, a procedural requirement under Section 216. The petitioner, Commissioner of Income Tax, contended that the interest should be levied as per the provisions of the Act. Conversely, Nagri Mills Ltd. challenged this levy, arguing that the ITO's failure to document a specific finding rende... | |
| 2023 SLD 569, 2023 SCMR 584 | , decided on 02.11.2022 | In the landmark case of Syed Hammad Nabi and others versus Inspector General of Police Punjab, Lahore and others, the Supreme Court of Pakistan delivered a pivotal judgment on November 2, 2022, addressing the critical issue of seniority determination among police officers in the Punjab Police. The case encompassed Civil Appeals Nos. 1172 to 1178 of 2020 and Civil Petitions Nos. 3789 to 3796, alongside several others, challenging the Punjab Service Tribunal's judgment dated November 30, 2018. Central to the dispute was the interpretation of Rule 12.2(3) of the Police Rules, 1934, which delineates the criteria for establishing the seniority of police officers. The appellants, led by Syed Hammad Nabi, contended that their seniority should be based on the date of confirmation following the completion of a three-year probationary period and successful attainment of requisite training courses. Conversely, the respondents argued for seniority based on the initial appointment dates, aligning ... |
| 1998 SLD 70, 1998 PTD 581, (1997) 227 ITR 432 | C.A. No.6635 of 1983; C.A. No.6636 to 40 of 1983; , decided on 30.07.1997 | In the landmark case of CIT v. Thiru Arooran Sugars Ltd. (1983) 144 ITR 4 affirmed, the Supreme Court of India deliberated on the classification and taxation of income derived from agricultural and non-agricultural activities under the Income Tax Act, 1961. The core issue revolved around the determination of the market value of sugarcane produced and utilized by Thiru Arooran Sugars Ltd., a prominent sugar manufacturing company. The company cultivated its own sugarcane and additionally purchased from registered and unregistered growers to meet its crushing capacity. Under Section 10(1) of the Income Tax Act, agricultural income is exempt from taxation, but profits from business activities are taxable. The dispute hinged on whether the sugarcane was ordinarily sold in the market, thereby qualifying for market value assessment under rule 7(2)(a) of the Income Tax Rules, 1962, or if it fell under a non-ordinary sale necessitating rule 7(2)(b). The Tribunal initially sided with the assesse... |
| 2008 SLD 4013, (2008) 302 ITR 75 | W. P. (C.) No. 1829 OF 2007 , decided on 03.04.2008 | In the landmark case of Smt. Nandita Acharjee versus the Union of India, adjudicated by the Gauhati High Court on April 3, 2008, the court addressed pivotal issues surrounding search and seizure under the Income-tax Act, 1961. The petitioner, Smt. Nandita Acharjee, was engaged in a money-lending business through Hindustan Mortgage Institution and faced scrutiny from the Income-tax Office, Nagaon, for undisclosed income spanning assessment years 2000-01 to 2003-04. The non-compliance led to search operations targeting her residence, business premises, and associated bank lockers, resulting in the seizure of Kisan Vikas Patra (KVPs) and National Savings Certificates (NSCs). Central to the case was Section 132(4A)(i) of the Income-tax Act, which allows for the presumption that assets found during a search belong to the individual under investigation. The petitioner contended that the seized KVPs and NSCs were pledged securities for loans extended to clients and, therefore, should be rele... |
| 2006 SLD 3455 = (2006) 282 ITR 362 | O.P. No. 20448 OF 2000 , decided on 06.10.2005 | In the landmark case O.P. No. 20448 OF 2000, adjudicated by the Kerala High Court on October 6, 2005, the petitioner, A. M. Sainalabdeen Musaliar, challenged the revised tax demand issued by the Commissioner of Income Tax under the Kar Vivad Samadhan Scheme, 1998. The crux of the dispute revolved around the omission of interest payable under section 220(2) of the Income-tax Act, 1961, in the petitioner's settlement declaration. Initially, the petitioner had settled tax liabilities for the assessment years 1990-91, 1991-92, and 1992-93 by paying the demanded amount under sections 90 and 91 of the Finance Act, 1998. However, the Revenue later issued a revised demand for an additional 50% interest under section 222, which was not part of the original settlement. The petitioner argued that the Revenue lacked authority to modify the original settlement demand, especially after the petitioner had already complied by making the payment. Referencing the Supreme Court's decision in Smt. Sushil... |
| 1960 SLD 102, 1960 PTD 994, 1955 SCC 1 | Civil Appeal No. 2 of 1954 , decided on 20.04.1955 | In the landmark case of RAMKOLA SUGAR MILLS & Co., LTD vs. COMMISSIONER OF INCOME TAX, PUNJAB AND N.W. F. PROVINCES, adjudicated by the Federal Court of Pakistan on April 20, 1955, key legal principles surrounding income taxation under the Income Tax Act, 1922 were thoroughly examined. The appellant, Ramkola Sugar Mills & Co., Ltd., challenged the assessment by the Commissioner of Income Tax, arguing that the Rs. 75,000 dividend declared by the Mahalaxmi Sugar Mills Ltd. should not be considered as income received in British India, thereby contesting its taxability under sections 4(1) and 14(2)(c) of the act. The court meticulously analyzed the intricacies of financial transactions, particularly the set-off agreement that offset the dividend against a debt owed by the appellant-company. Despite the book entries made in British India and Hamira, the majority of the judges, including AKRAM, CORNELIUS, and SHARIF, affirmed that such internal accounting maneuvers do not alter the fundament... |
| 2024 SLD 3543 | STA NO. 1475/LB/2017 , decided on 16.01.2024 | ... |
| 1995 SLD 1127, 1995 CLC 1285 | Writ Petition No. 7266 of 1994 , decided on 03.11.1994 | In the landmark case of Miss Nosheen Asghar versus the University of Punjab and others, the Lahore High Court addressed critical issues related to educational examination integrity and constitutional rights within academic institutions. Filed as Writ Petition No. 7266 of 1994, the petition highlighted a significant error in the compilation of examination results that adversely affected the petitioner’s academic standing. Specifically, Miss Nosheen Asghar, a diligent student from Fatima Jinnah Medical College, Lahore, was erroneously marked as failed in her final professional M.B., B.S. Examination in the subject of Surgery due to a miscalculation of her practical examination marks. Instead of the accurate 109 marks, the records incorrectly displayed 89 marks out of 200, leading to her unfortunate failure in the entire examination. The petitioner raised concerns regarding the oversight and demanded a thorough scrutiny of her examination records, advocating for fairness and transparency... |
| 2016 SLD 35 | STA No. 299/IB/15 (Assessment year 2012-13) , decided on 11.11.2015 | In the landmark case cited as 2016 SLD 35, the Appellate Tribunal Inland Revenue in Islamabad deliberated on STA No. 299/IB/15 pertaining to the assessment year 2012-13. The appellant, Mst. Farzana Suhail of Bismillah Electronics, Rawalpindi, contested the decision made by the Commissioner of Inland Revenue (CIR), Rawalpindi, which alleged a short payment of sales tax amounting to Rs. 119,242 under sections 3(1), 6, 7, 11(2), 22, 23, and 26 of the Sales Tax Act, 1990. Represented by Advocate Mr. Aamir Ahmed, the appellant argued that as a taxpayer under the final sales tax regime, they had correctly declared matching amounts for both purchases and sales to align input and output sales tax in their returns, in compliance with Rule 58T(5) of Chapter XIII of the Sales Tax Special Procedure Rules 2007. The CIR had initially passed the impugned order based on these alleged violations, prompting the appellant to seek redress through the appellate process. However, upon further examination, t... |
| 2024 SLD 3519 | C. P No. 1513 of 2024 , decided on 30.05.2024 | ... |
| 2020 SLD 2286, 2020 PTD 1980 | AT-47 of 2018 , decided on 16.10.2018 | In the appellate case of MESSRS FUMICON SERVICES (PVT.) LTD. versus ASSISTANT COMMISSIONER, SRB, Karachi, the Appellate Tribunal Inland Revenue rendered a pivotal decision on October 16, 2018. The appellant, Fumicon Services, challenged the imposition of significant penalties under Section 43 of the Sindh Sales Tax on Services Act, 2011, specifically citing failures related to the timely filing of sales tax returns. The tribunal meticulously examined whether the department had substantiated claims of wilfulness, mala fide intentions, and mens rea as prerequisites for enforcing such penalties. It was determined that the Assessing Officer did not adequately demonstrate these elements, leading to the conclusion that the penalties were excessively harsh and lacked a legal foundation. Key legal precedents, including Pakistan through Secretary Ministry of Finance and others v. Hardcastle Waud and Commissioner of Income Tax v. Habib Bank Limited, were referenced to underscore the necessity of... |
| 2009 SLD 475, 2009 CLC 343 | Writ Petition No.5742 of 2008 , decided on 20.10.2008 | In the landmark decision of Writ Petition No.5742 of 2008, adjudicated by the Lahore High Court on October 20, 2008, the petitioner, Mehfooz Ahmad, challenged the concurrent orders issued by the trial court under Order XVII, Rule 3 of the Civil Procedure Code (V of 1908). The core issue revolved around the petitioner's persistent failure to produce necessary evidence over an extended period exceeding two years, despite multiple opportunities and adjournments granted by the trial court. The petitioner sought to overturn the closure of his evidence, arguing procedural misconceptions and referencing various precedents to substantiate his claims. Judge Rana Zahid Mahmood meticulously reviewed the timeline of evidence submissions, highlighting the petitioner's habitual negligence and contumacious behavior in neglecting court directives to present defense evidence. The court underscored that the petitioner had been granted ample time and multiple chances to comply, including specific dates ... |
| 2001 SLD 1355, 2001 SCMR 612 | Criminal Petitions Nos.31-K to 34-K of 2000 , decided on 24.08.2000 | In the landmark decision of Criminal Petitions Nos.31-K to 34-K of 2000, the Supreme Court of Pakistan addressed critical issues surrounding the jurisdiction and procedural integrity of the Anti-Terrorism Court No. 1, Karachi. The case, cited as 2001 SLD 1355 and 2001 SCMR 612, involved the State versus Javed Ahmed Siddiqui and others, including Asma Nawab who represented herself. The petitioners challenged the High Court of Sindh's decision to set aside the convictions and sentences imposed by the Anti-Terrorism Court, arguing that the court lacked proper jurisdiction under the Anti-Terrorism Act (XXVII of 1997). The central legal questions revolved around whether the offenses committed by the accused fell within the scope of the Act, specifically sections 392 and 34 of the Penal Code, and section 7(1)(a) of the Anti-Terrorism Act. The Supreme Court meticulously examined precedents such as State through Advocate-General, Sindh.-Karachi v. Farman Hussain and others PLD 1995 SC 1 and Me... |
| 1970 SLD 611, (1970) 77 ITR 90 | IT REFERENCE No. 213 OF 1966 , decided on 11.07.1969 | The case of Indian Sugar Mills Association v. Commissioner of Income Tax revolved around whether the income generated from sugar exports by the Indian Sugar Mills Association was exempt from taxation under section 4(3)(i) of the Indian Income-tax Act, 1922. The court examined the nature of the association's activities, which were primarily focused on promoting trade and protecting the interests of its members rather than serving charitable purposes. Despite the association's claims that its income was derived from property held under trust for general public utility, the court found that the dominant objects of the association were commercial in nature and did not qualify for tax exemption. The ruling concluded that the profits from sugar exports and interest from deposits were taxable, establishing a precedent for similar associations in understanding the delineation between charitable and non-charitable purposes under tax law. This case highlights the importance of accurately definin... |
| 2003 SLD 865, 2003 PTD 1855 | C. A. No.49 of 2003 , decided on 17.04.2003 | In the significant case of C. A. No.49 of 2003 adjudicated by the Lahore High Court on April 17, 2003, the central issue pertained to the interpretation and application of the Central Excise Act, 1944, specifically Sections 11 and 36-C. The appellant, represented by Ch. Muhammad Hussain, sought a substantial refund claim amounting to Rs.20,61,600, which was initially approved partially and then largely rejected by the Collector of Customs, Faisalabad. The rejection was based on the appellant's failure to produce the original treasury challan, with the submitted photocopy being deemed insufficient as proof of deposit. Challenging this decision, the appellant appealed to the Customs Excise and Sales Tax Appellate Tribunal, Lahore Bench, which overturned the lower authority's rejection. The Tribunal accepted the photocopy as valid evidence, asserting that the deposit of Rs.800,000 had been duly made on January 31, 1978, as corroborated by various documents and certifications from financi... |
| 2000 SLD 65, 2000 PTD 1288, (2000) 81 TAX 458 | I.T.R. No. 23 of 1995 , decided on 24.12.1998 | In the pivotal case of I.T.R. No. 23 of 1995, adjudicated by the Sindh High Court on December 24, 1998, the judiciary addressed critical issues concerning the Income Tax Ordinance, 1979, particularly Sections 19, 21, and 136. The core of the dispute revolved around the interpretation of 'definite' and 'ascertainable' shares among co-owners of a property and the consequent tax implications. Petitioners, represented by Muhammad Farid, challenged the assessment made by the Commissioner of Income Tax Zone VI Karachi, upheld by Shaikh Hyder, arguing that equal ownership shares should fall under Section 21 instead of being taxed as an Association of Persons under Section 19. The Sindh High Court meticulously analyzed the definitions and applications of these sections, referencing landmark cases like Nizam-ud-Din Amir-ud-Din of Lahore and Abdul Azeez & Brothers v. Commissioner of Income-tax, Kerala. The court concluded that 'definite' and 'ascertainable' shares do not necessitate physical par... |
| 2000 SLD 280, 2000 PTD 3396, (2000) 82 TAX 127, (2001) 83 TAX 8 | Writ Petition No. 11510 of 1997 , decided on 17.04.2000 | This case revolves around the legal interpretation of tax obligations under the Income Tax Ordinance, 1979, particularly regarding the responsibilities of the Water and Power Development Authority (WAPDA) in relation to service charges imposed by Banks for collecting electricity bills. The Lahore High Court examined the statutory provisions and procedural guidelines governing tax deductions at source. The Court found that WAPDA was not liable to deduct tax on the service charges levied by the Banks, as there was a clear directive prohibiting such charges. The decision emphasized the need for adherence to established procedures in tax matters, highlighting the legal definitions of 'assessee' and 'Principal Officer' within the context of the Income Tax Ordinance. The judgment underscores the importance of lawful authority in tax assessments and the necessity for tax authorities to operate within their jurisdiction. The ruling serves as a significant precedent for similar cases involving ... |
| 1960 SLD 109, 1960 PTD 1052 | Original Suit No. 2 of 1952 , decided on 08.11.1955 | In the landmark case of The Punjab Province versus The Federation of Pakistan, the Federal Court of Pakistan addressed the critical issue of whether a provincial government could be liable for income tax under the Income Tax Act, 1922. Originating from a dispute over the taxation of profits from the Jallo Rosin and Turpentine Factory, the Punjab Province contested the assessments made by the Income Tax Officer, arguing that the provincial government should not be subject to federal income tax. The court meticulously examined various legal provisions, including sections of the Income Tax Act, Civil Procedure Code, and the Government of India Act, 1935. Central to the judgment was the interpretation of 'association of persons' within the Income Tax Act, determining that the provincial government does not fit this classification. The Federal Court emphasized its exclusive jurisdiction over such disputes, reinforcing the separation of federal and provincial powers. The decision underscored... |
| 1994 SLD 480, 1994 SCMR 55 | Civil Appeal No. 1188 of 1990 , decided on 14.01.1993 | In the landmark case Civil Appeal No. 1188 of 1990, decided on January 14, 1993, the Supreme Court of Pakistan addressed critical issues surrounding land reform and the application of pre-emption rights under Pakistani law. The appellants, Muhammad Ramzan and twelve others, challenged the decisions of the Member (Revenue) of the Board of Revenue, Punjab, and seven other respondents, seeking possession of disputed land based on their rights of pre-emption as tenants. The case delves into the interpretation of the Constitution of Pakistan (1973), specifically Articles 199 and 185, and the Land Reforms Regulation of 1972, highlighting the constitutional jurisdiction of the High Court in matters of judicial review. A pivotal aspect of the judgment was the application of the doctrine of sinker under the Punjab Pre-emption Act of 1913, Section 15. The Supreme Court upheld the Revenue Courts' decisions, which determined that the appellants lost their pre-emptive rights due to their associati... |
| 1986 SLD 2482, (1986) 162 ITR 693 | In this landmark decision by the Bombay High Court, the case revolves around the acquisition of a tenanted property under section 269F(6) of the Income-tax Act, 1961. The court examined the validity of the acquisition order passed by the competent authority, which was contested on grounds of inadequate notification timing as required by section 269D. The court highlighted that the proceedings were vitiated due to the late publication of the Gazette notification, which was made available to the public only after the nine-month period following the sale. The case further discussed the valuation of the property, where the purchase was recorded at Rs. 2 lakhs, but the notional value was argued to be Rs. 2,66,000 owing to the liabilities towards tenants. The court concluded there was insufficient evidence to establish that the market value exceeded the stated consideration by the required threshold, thus leading to the decision to set aside the acquisition order. This case underscores the i... | |
| 2008 SLD 2425, (2008) 304 ITR 268 | W. T. A. NOS. 1 TO 4 OF 2001 , decided on 08.04.2008 | In the landmark case adjudicated by the Himachal Pradesh High Court on April 8, 2008, the court addressed pivotal issues concerning the Wealth Tax Act, 1957, specifically Section 16A. The dispute involved the Commissioner of Wealth-tax as the petitioner and Raghunath Singh Thakur as the respondent. The central legal question revolved around the mandatory procedures Wealth-tax Officers must follow when assessing property valuations. The assessee had provided valuation figures supported by a registered valuer's report, yet the Wealth-tax Officer did not refer the matter to the Valuation Officer, leading to a significant legal contention. The High Court, presided over by Judges Deepak Gupta and Rajiv Sharma, underscored that the legislative framework intended to remove unbridled discretion from Wealth-tax Officers. By interpreting the term 'may' in Section 16A within its contextual framework, the court mandated that Wealth-tax Officers must refer conflicting valuations to the Valuation Of... |
| 2008 SLD 1774, 2008 SCMR 1148 | Civil Appeals Nos.829 and 1078 of 2002 , decided on 21.09.2006 | In the landmark decision of Civil Appeals Nos.829 and 1078 of 2002, the Supreme Court of Pakistan addressed the validity of administrative notifications under the West Pakistan Foodstuffs (Control) Act, 1958. The Government of Punjab, through its Food Department, issued notifications to control the supply and distribution of sugar, which were contested by Messrs United Sugar Mills Ltd. The core issue revolved around whether these notifications were valid without being published in the official Gazette as mandated by the West Pakistan General Clauses Act, 1956. The appellants argued that non-publication did not invalidate the notifications, referencing previous cases like Muhammad Siddique v. Market Committee and Pakistan through Secretary, Ministry of Defence. However, the Supreme Court, presided over by Justices Javed Iqbal and Hamid Ali Mirza, upheld the necessity of Gazette publication, citing section 3(1) of the Control Act and reinforcing legal precedents that administrative order... |
| 2015 SLD 932, 2015 PLC 682 | Writ Petition No. 676-P of 2014 , decided on 23.10.2014 | This case revolves around a constitutional petition filed by Gul Taimur Khan and others against the Federation of Pakistan regarding the grant of risk allowance to employees of the Civil Aviation Authority (CAA). The petitioners argued that they were similarly situated to the personnel of the Airport Security Force (ASF), who had been granted a risk allowance. The court emphasized the fundamental right to equality and non-discrimination as enshrined in the Constitution of Pakistan. It ruled that the classification between ASF personnel and CAA employees was arbitrary, as both groups were exposed to similar risks while performing their duties at the Airport. The court directed the authorities to grant the risk allowance to the petitioners, reinforcing the principles of equality and fair treatment under the law. This case highlights the importance of ensuring that government policies do not discriminate against employees performing similar roles, thereby upholding the constitutional righ... |
| 2015 SLD 2816, 2015 CLD 933 | F.A.O. No. 610 of 2013 , decided on 10.12.2014 | In the case of F.A.O. No. 610 of 2013, the Lahore High Court examined the application for the delivery of possession of mortgaged property under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The appellants, having entered into an agreement to sell mortgaged property, contested the application filed by the plaintiff bank for possession. The court ruled that Section 15 of the Ordinance was unconstitutional, thus invalidating the bank's right to claim possession under it. The decision highlights critical aspects of financial recovery laws, including the limitations on banks' rights to property during litigation. The court's judgment reinforces the importance of adhering to constitutional principles in financial transactions and the protection of mortgagors' rights. The ruling underscores the necessity for clarity in legal provisions concerning property recovery and the rights of all parties involved. This case serves as a precedent for similar disputes involving finan... |
| 2023 SLD 111, 2023 SCMR 246 | Civil Petition No. 3209 of 2019 , decided on 03.11.2022 | In the landmark case of Civil Petition No. 3209 of 2019, the Supreme Court of Pakistan delivered a pivotal decision on November 3rd, 2022, addressing the dissolution of marriage on the grounds of mental cruelty. The petitioner, Mst. TAYYEBA AMBAREEN, sought the dissolution of her marriage to SHAFQAT ALI KIYANI due to sustained mental anguish and oppressive behavior by her husband. Initially adjudicated by the Family Court-II, Peshawar, the case was appealed to the Peshawar High Court and subsequently to the Appellate Court, which controversially modified the dissolution decree to Khula, imposing financial obligations on the petitioner. However, recognizing the appellate court's misinterpretation of evidence related to mental cruelty, the Supreme Court reinstated the original Family Court's decision, emphasizing the importance of accurately evaluating psychological abuse in matrimonial disputes. This decision underscores the judiciary's commitment to upholding the rights of individuals ... |
| 2002 SLD 1956, 2002 CLC 1307 | 185 of 1986 , decided on 08.02.2002 | In the landmark decision rendered by the Sindh High Court on February 8, 2002, in Revision Application No. 185 of 1986, the court meticulously examined a contentious property dispute involving the plaintiffs Loung and others against Allah Ditto and others. Central to the case was the validity of the matrimonial relationship between Mst. Kheer Bai and the deceased Datto Khaskheli, which directly influenced the legal heirs' rights over agricultural land in Taluka Matli, District Badin. The plaintiffs contended that Mst. Kheer Bai was the lawful wife of Datto, thereby making Loung and his family rightful heirs entitled to inheritance. Conversely, the respondents disputed this claim, asserting that Mst. Kheer Bai was not legally wedded to Datto, and thus, the plaintiffs had no claim to the property. The trial Court had previously dismissed the suit based on these findings, declaring the plaintiffs not as legal heirs and deeming the suit time-barred. However, upon revision, the High Court i... |
| 2001 SLD 1862, 2001 PLC 329 | Appeal No.628 of 1995 , decided on 24.08.2000 | The case revolves around the wrongful dismissal of Muhammad Afzal, a Senior Vocation Teacher, who was removed from service under allegations of acquiring his position through bogus means. The tribunal found that the dismissal lacked proper inquiry and adherence to disciplinary procedures as outlined in the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The case highlights the necessity of due process in administrative actions against civil servants, ensuring that rights are upheld and that proper procedures are followed to maintain integrity within the educational and civil service sectors. Keywords such as 'civil servants', 'disciplinary action', 'due process', 'service tribunal', and 'Punjab Civil Servants Rules' are vital for understanding the implications of this case, and they remain relevant in discussions regarding administrative law and civil service regulations.... |
| 1991 SLD 2224, 1991 KLR 27 | C.R. No. 471-D of 1990 , decided on 15.10.1990 | In the case of C.R. No. 471-D of 1990, the Lahore High Court addressed the contentious issue of employment termination within the State Life Insurance Corporation. The petitioner, C.M. Bashir, challenged the legality of his termination on September 18, 1984, asserting that it was conducted without jurisdiction and was unlawful. The trial court initially ruled in favor of the petitioner, declaring the termination invalid. However, the Additional District Judge later reversed this decision, leading to the petitioner appealing to the Lahore High Court. The court found that the principles of Master and Servant did not apply due to the statutory rules governing the petitioner's employment. Ultimately, the High Court remanded the case for further consideration, highlighting the need for clarity on the petitioner's entitlement to reinstatement and back benefits. This case underscores the importance of adhering to procedural norms in employment disputes and the judiciary's role in safeguarding... |
| 1978 SLD 1108, 1978 PLC 406 | Application No. KAR-91 of 1977 , decided on 28.09.1977 | This case involves an industrial dispute between Golden Industries Ltd. and Workers Union concerning wage increases, bonuses, and other allowances. The Labour Court had previously decided on several demands from the workers, leading to an appeal by the management. Key issues included the justification for wage increases in light of government allowances, the legality of the bonus awarded without proof of profits, and the demand for a designated office space for the union. The tribunal upheld the Labour Court's awards for certain demands but rejected others, citing lack of justification and reasonableness. This case highlights the complexities of labor disputes and the balancing of worker rights against management's operational constraints, making it significant in labor law discussions.... |
| 2020 SLD 1368 = 2020 YLR 1006 | Criminal Revision No. 173 and Criminal Miscellaneo , decided on 10.07.2019 | In this case, the Lahore High Court addressed issues surrounding the sentencing of the petitioner, MUHAMMAD RIAZ, who was convicted and sentenced for offenses under sections 324 and 337-D of the Pakistan Penal Code. The court examined the legality of the trial court's decision to impose fines and required payments of Arsh and Daman. The case's circumstances highlighted the legal framework around the installment payment of such penalties, as outlined in sections 337-X and 337-Y of the Penal Code. The decision emphasized the need for fairness in the imposition of sentences, allowing the petitioner to pay his dues in a manageable manner while ensuring compliance with the law. The proceedings also involved various legal representatives and witnesses, showcasing the complexities of criminal law within the context of the Pakistani legal system. Keywords such as 'criminal law', 'Lahore High Court', 'Penal Code', 'installment payments', 'legal representation', and 'justice system' are vital fo... |
| 2005 SLD 3944, 2005 PLJ 78 | C.A. Nos. 84 of 2004 and Civil Misc Nos. 139 & 132 , decided on 22.12.2004 | In the landmark case cited as 2005 SLD 3944 and 2005 PLJ 78, the Supreme Court of Azad Jammu and Kashmir addressed critical procedural deficiencies in appellate litigation that have significant implications for future cases in the region. The case, numbered C.A. Nos. 84 of 2004 and Civil Misc Nos. 139 & 132 of 2004, was decided on December 22, 2004, following hearings on December 16, 2004. The appellants, SAJID MAHMOOD and another, challenged the judgments and decrees issued by the High Court on July 9, 2004, concerning a dispute over the specific performance of a property transfer contract. At the heart of the litigation was a contractual disagreement involving Plot No. 515 in Mirpur, where the plaintiff-respondent, KHALID PERVAIZ QURESHI, sought specific performance of a contract dated April 12, 2004. The District Judge of Mirpur decreed that the balance amount of Rs. 1,20,000.00/- be paid by the appellant-defendant by June 30, 2004, failing which the suit would be dismissed. Despit... |
| 1949 SLD 31, 1949 PLD 372 | Criminal Revision No. 210 of 1948 , decided on 31.08.1948 | In the landmark case of *ABDUL SATTAR and another (minors)s vs THE CROWN* decided by the Lahore High Court on August 31, 1948, the court addressed critical issues pertaining to the application of the Pakistan Penal Code and the Criminal Procedure Code concerning juvenile offenders. The petitioners, Abdul Sattar and another minor, were initially convicted under sections 458 and 457 of the Pakistan Penal Code by a First Class Magistrate in Mianwali. Given their young age, below twelve years, and their status as first-time offenders, they were granted probation with the provision of furnishing surety bonds of Rs. 1,000 each for a duration of two years. The Magistrate also imposed a punitive condition that failure to furnish these bonds would result in two years of rigorous imprisonment. Upon appeal, the Lahore High Court scrutinized the trial court's adherence to legal standards, especially the necessity of establishing the minors' sufficient maturity of understanding under section 83 of... |
| 1970 SLD 526, (1970) 77 ITR 693 | WT REFERENCE No. 54 OF 1966 , decided on 18.03.1970 | The case revolves around the determination of whether certain lands owned by Smt. Sheela Devi were agricultural lands under the Wealth-tax Act, 1957. The Punjab and Haryana High Court examined the circumstances surrounding the lands, which were classified as agricultural in revenue records and had been under cultivation until the death of the assessee's husband in 1958. Despite a two-year period without cultivation, the court recognized the lands' capability for agricultural use. This case highlights the legal interpretation of agricultural land, the relevant factors for assessment, and the implications of land use classifications in tax law. The decision is significant for taxpayers and legal practitioners dealing with agricultural land assessments, reinforcing the idea that historical usage and potential for future agricultural activity are crucial in such determinations. The ruling emphasizes that temporary cessation of cultivation does not negate the agricultural status of the land... |
| 1992 SLD 1731 = (1992) 197 ITR 516 | In the pivotal case of Commissioner of Income Tax versus Metal Powder Co. Ltd., adjudicated by the Madras High Court in 1992 and cited as 1992 SLD 1731 = (1992) 197 ITR 516, the court delved into the intricate aspects of tax law concerning subsidies and their impact on the actual cost of plant and machinery. The core legal issue revolved around the interpretation of Section 43(1) of the Income-tax Act, 1961, particularly assessing whether subsidies received by an assessee from the State Industries Promotion Corporation of Tamil Nadu (SIPCOT) could be accounted for in reducing the actual cost of plant and machinery, thereby affecting the depreciation and development rebate claims. The petitioner, the Commissioner of Income Tax, contested the Tribunal's earlier decision which favored Metal Powder Co. Ltd., the respondent, by asserting that the SIPCOT subsidy should not be excluded from the actual cost base used for tax computations. The crux of the matter was whether the financial assis... | |
| 2023 SLD 6699 | ITA No. 2089/LB/2014 , decided on 05.04.2023 | This case involves the Appellate Tribunal Inland Revenue's decision regarding the Income Tax Ordinance, 2001, particularly section 122(1)(5). The Tribunal, presided over by MUHAMMAD JAMIL BHATTI, heard the appeal from M/s Tayyaba Affan Gora, represented by lawyer Mr. M. Imran. The hearing took place on March 1, 2023, and the decision was issued on April 5, 2023. The Tribunal's ruling emphasized the importance of compliance with tax laws and the legal framework governing income tax assessments. The decision is significant for taxpayers navigating the complexities of tax regulations and for legal practitioners specializing in tax law. The ruling highlights the Tribunal's role in ensuring fair adjudication in tax disputes, contributing to the evolving landscape of income tax jurisprudence in Pakistan.... |
| 1999 SLD 1026, 1999 PLC 849 | Appeal No.1-P of 1998 , decided on 13.05.1998 | In the landmark case of ASADULLAH vs. THE CHAIRMAN, CIVIL AVIATION AUTHORITY KARACHI and others, adjudicated by the Federal Service Tribunal in Islamabad, the appellant challenged his transfer and subsequent removal from service. The appeal, cited as 1999 SLD 1026 and 1999 PLC 849, revolves around administrative discipline within the Civil Aviation Authority (CAA) and the enforcement of service regulations. Asadullah, appointed as Corporate Manager Accounts in 1987, was transferred from Peshawar to Karachi in 1995 following an altercation with the Chief Engineer over bill sanctions. He contested this transfer as being made in mala fide, arguing that it was unwarranted and led to administrative inconvenience. The tribunal meticulously examined the adherence to the C.A.A. Service Regulations, specifically focusing on misconduct definitions under Regulation 7.02(d). The appellant's refusal to comply with transfer orders and his failure to hand over responsibilities post-suspension were k... |
| 1983 SLD 1186 = (1983) 143 ITR 1 | 44 of 1977 and 23 of 1979 , decided on 12.08.1982 | This case revolves around the complexities of partnerships involving Hindu Undivided Families (HUF) under the Income-tax Act, 1961. The primary legal question addressed was whether a partnership can be formed between the karta of a HUF and its members without the necessity of a prior partition. The court upheld the Tribunal's decision to restore the registration of the firm G. Vasappa & Sons, establishing that contributions of labor and skill by family members are valid grounds for partnership, even absent separate property. The decision reinforces the legal principle that the karta can represent the HUF in such agreements, promoting the idea that familial collaboration in business does not necessitate complete asset division. This ruling is significant for tax law practitioners and businesses operating under HUF structures, as it clarifies the legal standing of partnerships formed under such circumstances. Keywords: Hindu Undivided Family, Income-tax Act, partnership law, registration... |
| 2024 SLD 4532, 2024 PLJ 242 | W.P. No. 862 of 2020 , decided on 26.02.2024 | In the landmark case of MUHAMMAD BANARAS versus GOVERNMENT OF THE PUNJAB, the Lahore High Court, Rawalpindi Bench, delivered a significant judgment on February 26, 2024, addressing critical issues surrounding forest conservation and climate change. The petitioner challenged the authority of the Deputy Commissioner to issue a notification dated March 7, 2020, which imposed restrictions on the felling and cutting of trees in the Guzara Forest area. Central to the case were the provisions of the Punjab Government Rules of Business, 2011, specifically Section 20, and the Constitution of Pakistan, 1973, Section 199. The court scrutinized the legal framework governing environmental regulations and the proper delegated authority required to enforce them. The petitioner, represented by Raja Habib-ur-Rehman, argued that the Deputy Commissioner overstepped his jurisdiction, as defined under the existing laws. The government's position, defended by Mr. Abid Aziz Rajori and Amir Imtiaz, maintaine... |
| 2024 SLD 3428, 2024 CLC 1 | R.F.A. No.83 of 2014 , decided on 14.06.2023 | This case revolves around the appeals filed concerning the compensation for land acquired for the Air Weapons Complex, a project of national importance. The court examined the principles of compensation under the Land Acquisition Act, emphasizing that fair compensation must consider the market value and potential use of the land. It highlighted the importance of ensuring no discrimination in compensation among landowners and reaffirmed the constitutional right to property and fair compensation. The case further analyzed the role of the Land Acquisition Collector in determining compensation, the relevance of market value, and the legal precedents guiding such determinations. The judgment underscores the necessity for equitable treatment of landowners and correct application of legal standards in compensation assessments, ensuring compliance with constitutional provisions. Key terms include 'land acquisition', 'compensation', 'market value', 'constitutional rights', and 'fair treatment'.... |
| 2012 SLD 3374 = (2012) 346 ITR 57 | IT APPEAL No. 414 OF 2006 , decided on 25.02.2011 | In the landmark case of Chief Commissioner of Income Tax, (OSD), Faridabad v. O.K. Play India Ltd., the Punjab and Haryana High Court addressed critical issues surrounding the classification of software expenditure under the Income-tax Act, 1961. The court affirmed that expenses for computer software should be categorized as revenue expenditure rather than capital expenditure, despite the taxpayer's prior decision to capitalize these costs in their financial records. This judgment reflects the evolving nature of technology and its impact on tax law, emphasizing that rapid advancements in software development necessitate a departure from traditional capital expenditure classifications. The court's ruling serves as a significant precedent for future tax cases involving software and technology-related expenses, reinforcing the need for a nuanced understanding of business expenditures in the digital age. The decision is pivotal for companies investing in technology and software development... |
| 1995 SLD 1076, 1995 CLC 998 | Civil Miscellaneous Applications Nos. 11761 and 11 , decided on 25.09.1994 | This case revolves around a dispute between the plaintiffs, Khawaja MANSOOR AHMAD and another, and the defendants, PANORAMA ENTERPRISES LTD. and others, regarding the ownership of shop No.23-A at Panorama Centre. The plaintiffs claimed that they had been allocated the shop and sought a declaration of ownership while alleging that certain documents were forged. They also sought damages amounting to Rs.51,60,000 with an interest rate of 14% per annum. The defendants argued that the premises had been rented out to the plaintiffs and were surrendered through a settlement. The Sindh High Court, presided over by Justice Rana Bhagawan Das, found that the plaintiffs had not established their title to the premises and that there was no breach of the earlier court order by the defendants. Consequently, the court rejected the plaintiffs' applications for a temporary injunction and for the attachment of the defendants' properties. This case highlights critical issues in property law, particularly ... |
| 2023 SLD 6951, 2023 PLJ 256 | W.P. No. 71147 of 2022 , decided on 14.11.2022 | The Lahore High Court, in W.P. No. 71147 of 2022, adjudicated a constitutional petition filed by Muhammad Rafique on November 14, 2022. The petitioner challenged the orders dated September 28, 2022, and November 2, 2022, from the lower courts regarding his suit for the specific performance of an agreement to sell dated July 23, 2020. The petition sought interim relief, arguing possession based on an agreement to sell and alleging unfair transfer of property by Respondent No. 3, Mst. Safia Bibi, from Respondent No. 4, Muhammad Sharif, his real brother. The petitioner claimed to have paid a substantial part of the sale consideration and obtained possession of the property. Despite presenting a photocopy of the agreement and a concession statement from Respondent No. 4, the court found the agreement lacked proper evidentiary value as it was not stamped and required further verification. The respondent's mutation records and coinciding statements suggested potential collusion, undermining ... |
| 1983 SLD 1102, (1983) 144 ITR 871 | MISC. CIVIL CASE No. 136 OF 1979 | In the landmark case of Permanand Bhai Patel & Smt. Jyotsnadevi vs. Commissioner of Income Tax before the Madhya Pradesh High Court, the court examined the intricacies of the Income-tax Act, 1961, specifically sections 154, 211, and 214. The dispute centered around whether interest granted under section 214 on excess advance tax payments could be recovered from a partner when the tax was paid after the prescribed due date under section 211 but within the financial year. The assessee had made late advance tax payments on March 3, 1969, exceeding the due date of March 1, 1969. Initially, the Income Tax Officer (ITO) allowed interest under section 214, which was later rectified by deleting this interest under section 154. The Appellate Authority for Advance Rulings (AAC) upheld the rectification, but the Tribunal overturned this decision, arguing that the issue was a debatable question of law and not a mistake apparent on the record. The High Court concurred with the Tribunal, emphasizing... |
| 2014 SLD 353 = 2014 PLC 100 | 7A(136) of 2012-L , decided on 26.03.2013 | The National Industrial Relations Commission adjudicated Case No. 7A(136) of 2012-L, decided on March 26, 2013, involving Agritech Limited and Workers Union Pak-American Fertilizers Limited. The petitioner, Agritech Limited, through its Factory Manager, sought permission under Order 11-A of the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, to close down its Urea Manufacturing Plant in Iskandarabad due to significant financial losses and operational challenges stemming from the non-supply of Sui Gas by SNGPL. The petition highlighted the reduction in production and the resultant financial strain on the company, arguing that continued operation was unviable. The respondent, Workers Union Pak-American Fertilizers Limited, contested the petition, asserting that the closure was unfounded and that Agritech Limited had not adhered to contractual obligations regarding gas supply. The Union presented evidence of temporary interruptions in gas supply and highlighted ef... |
| 2015 SLD 1813, 2015 PTD 925 | Special Sales Tax Application No. 82 of 2003 , decided on 21.01.2015 | This case revolves around the unlawful and fraudulent refunds claimed by Messrs Silver Corporation under the Sales Tax Act, 1990. The case originated from a show-cause notice issued to the corporation for obtaining refunds based on invalid sales tax invoices. The Appellate Tribunal initially allowed the corporation's appeal, leading to the present reference application by the Additional Collector. The Sindh High Court, upon reviewing the case, found that the decisions made by the Appellate Tribunal did not adequately address the relevant sections of the law, particularly sections 34 and 36 of the Sales Tax Act. The court emphasized the importance of proper legal interpretation and procedural compliance, ultimately remanding the case for further consideration. This case highlights critical issues concerning tax compliance, fraudulent practices in tax refunds, and the legal recourse available to tax authorities. Keywords: Sales Tax Act, tax refunds, legal interpretation, fraudulent pract... |
| 1968 SLD 2, 1968 PLD 263 | Suit No. 117 of 1963 , decided on 01.09.1967 | In the landmark case of Muhammad Siddiq vs. Messrs Almuslim Goods Transport Co. and Abdur Rahman, adjudicated by the Sindh High Court in 1967, the plaintiff sought redress for the wrongful delivery and non-delivery of consignments of yarn entrusted to the defendants for carriage from Karachi to Lyallpur. The case revolved around the defendants' breach of contract and their alleged collusion with Sheikh Abdul Ghani, leading to significant financial losses for the plaintiff. Central to the dispute was the interpretation of the Carriers Act, 1865, particularly sections 3 and 8, which define the liabilities of common carriers for loss or damage to goods. The defendant's failure to deliver the goods as per the contract terms, coupled with the unauthorized delivery to Abdul Ghani, was deemed a criminal breach of trust. Despite the plaintiff's omission to declare the value of the goods at the time of booking, the court held that this did not exempt the defendants from liability, as the wrongf... |
| 2016 SLD 564, 2016 PLD 321, 2016 PTD 1103, (2016) 113 TAX 405, 2016 PTCL 231 | Writ Petition No. 4407 of 2015 , decided on 25.01.2016 | This case involves the Institute of Architects, Pakistan, challenging the constitutionality of the Punjab Revenue Authority's establishment and operations. The Lahore High Court found that the Authority was never legally constituted under the Punjab Revenue Authority Act, 2012, as it lacked the required notifications for establishment. The court ruled that all actions taken by the Authority, including tax collections and regulatory rules, were void and without legal authority. The ruling underscores the significance of lawful governance in public sector appointments and the necessity for transparency and accountability in tax administration. Keywords include 'Punjab Revenue Authority', 'lawful governance', 'public sector integrity', 'legal authority', and 'tax administration'. This case sets a precedent for future governance issues in Pakistan and emphasizes adherence to legislative procedures for the establishment of governmental bodies.... |
| 2011 SLD 2390, (2011) 331 ITR 36 | In the significant case of Hind Syntex Ltd. versus the Commissioner of Income Tax, the Madhya Pradesh High Court delivered a pivotal judgment in 2011 (2011 SLD 2390 = (2011) 331 ITR 36) that underscores the critical interplay between corporate financial disclosures and tax assessments under the Income Tax Act, 1961. Hind Syntex Ltd., a prominent public limited company engaged in the production of synthetic blended yarn, faced a reopening of its income tax assessment for the year 1988-89 under section 147(a). The Assessing Officer contended that the company had not fully disclosed all material facts, particularly regarding its depreciation claims, which purportedly resulted in income escaping assessment. Hind Syntex Ltd. had initially declared an income of Rs. 35,77,693, which was subsequently revised to Rs. 25,42,627. The company asserted that it had transitioned its depreciation method from the straight-line method to the Written Down Value (WDV) method, in compliance with the Compan... | |
| 2005 SLD 1348, 2005 SCMR 1305 | Criminal Petition No.533-L of 2003 , decided on 25.01.2005 | In the case of Irshad Muhammad vs. Muhammad Bakhsh alias Kali, the Supreme Court of Pakistan addressed the acquittal of the respondent by the Lahore High Court. The case revolved around serious charges of murder under the Penal Code, where the trial court had sentenced two co-accused to death while acquitting Muhammad Bakhsh. The Supreme Court reviewed the arguments presented by Ghulam Sabir and Mehmoodul Islam, the advocates for the petitioner, who contended that the acquittal lacked justification given the incriminating evidence. However, the Supreme Court found no grounds to overturn the High Court's decision, emphasizing the importance of solid evidence in criminal cases. The ruling highlighted the legal standards for appeals against acquittals and the necessity for compelling proof to challenge such verdicts. This case serves as a significant reference point for future legal proceedings involving appeals against acquittals in Pakistan.... |
| 1962 SLD 6, 1962 PLD 269 | Criminal Appeal No. 11 of 1962 , decided on 16.04.1962 | In this pivotal case, the Supreme Court of Pakistan addressed the complexities surrounding the testimonies of interested witnesses in criminal proceedings. The court underscored that while corroboration is often necessary, it is not an absolute requirement, especially when the circumstances of the case provide sufficient backing for the witness's account. The incident in question involved a brutal attack leading to multiple fatalities, and the court meticulously analyzed the roles of various parties involved. The judgments delivered in this case established important precedents regarding the evaluation of evidence, the treatment of eyewitness testimonies, and the standards required for corroboration in legal proceedings, significantly impacting future interpretations of witness credibility in criminal law. Keywords such as 'criminal appeal', 'Supreme Court', 'Pakistan', 'eyewitness testimony', and 'corroboration' are essential in understanding the legal implications and the judicial re... |
| 2008 SLD 3063 = (2008) 301 ITR 45 | IT APPEAL NO. 16 OF 2006 , decided on 07.05.2007 | In the case of Smt. Renu Gupta v. Commissioner of Income-tax, the Rajasthan High Court addressed issues surrounding the assessment order passed by the Assessing Officer under the Income Tax Act, 1961. The core issue was the validity of the assessment in light of the Commissioner's findings that the assessment was conducted in a routine manner without applying due diligence. The court highlighted the importance of proper inquiry and documentation when claims for business expenses are made, asserting that the absence of such evidence could lead to assessments deemed erroneous and prejudicial to the Revenue. The decision serves as a critical reminder of the responsibilities of tax authorities to conduct thorough investigations to uphold the integrity of the tax system, thereby ensuring that taxpayers comply with the law. This case underscores the necessity for detailed documentation and inquiry in the tax assessment process, as well as the role of the Commissioner in safeguarding the inte... |
| 1992 SLD 752, 1992 PLC 314 | Appeal No. 525 of 1989 , decided on 25.09.1990 | In this notable case decided by the Service Tribunal, Punjab, the core issue revolved around the irregular promotion of a civil servant due to the absence of necessary recruitment rules. The court emphasized the importance of adhering to established protocols when filling positions within the civil service. The tribunal's decision mandated that the appointing authority rectify the irregularity by promptly establishing and notifying appropriate recruitment rules to ensure that all future appointments align with legal standards. This case highlights the critical need for compliance with formal procedures in civil service appointments, ensuring transparency and fairness in the recruitment process. Keywords such as 'civil service promotion,' 'recruitment rules,' and 'appointment irregularity' are essential for understanding the implications of this ruling and its significance in administrative law.... |
| 1989 SLD 1218 = 1989 PLC 283 | KAR-93 of 1988 , decided on 01.12.1988 | In the landmark case of AHMED HUSSAIN vs KARACHI TRANSPORT CORPORATION, adjudicated by the Labour Appellate Tribunal, Sindh on December 1, 1988, the tribunal meticulously examined issues surrounding unfair termination and the entitlement to back benefits under the Industrial Relations Ordinance (XXIII of 1969). The appellant, Ahmed Hussain, was dishonestly terminated from his position, leading to a grievance petition filed under section 25-A of the Industrial Relations Ordinance. The tribunal found that the termination was illegal, as there was no concrete evidence to suggest that the appellant was employed elsewhere during the period in question, nor was there evidence to counter the assertion that he remained ready and willing to render his services. The court emphasized the principle that if a workman is not illegally removed, back benefits are rightful entitlements. The appellant's resignation was initially deemed not voluntary by the Sindh Labour Court, which set aside the termin... |
| 2000 SLD 1767, 2000 PLC 1355 | Writ Petition No.7655 of 2000 , decided on 28.07.2000 | In the case of Writ Petition No.7655 of 2000, the Lahore High Court examined the legality of service terminations of bank employees under the Bank of Punjab Act and the Constitution of Pakistan. The court found that the service Bye-laws created by the Board of Directors lacked formal governmental approval, rendering them non-statutory. This decision highlights the importance of statutory compliance in employment law and reinforces the protection of employees' rights within the banking sector, especially in the context of constitutional petitions. Key legal principles regarding the maintainability of such petitions were also explored, making this case significant for future employment law cases in Pakistan.... |
| 2006 SLD 3775, (2006) 285 ITR 459 | WRIT PETITION No. 1198 OF 1995 , decided on 25.11.2005 | In the case of Vishnu Maruti Ghosale v. Appropriate Authority, the Bombay High Court addressed the issue of pre-emptive purchase orders under section 269UD of the Income-tax Act, 1961. The petitioners, who owned a plot of land, were accused of under-valuing their property by more than 15% based on a sale instance property that was significantly different in location and characteristics. The court found that the Appropriate Authority improperly compared the properties and did not adequately consider the distinct features that made the properties non-comparable. The ruling highlights the importance of a thorough evaluation of property values and the necessity for comparable sales in determining tax obligations. This case serves as a precedent for future disputes involving property valuations in tax matters, emphasizing the need for fair assessments grounded in relevant market conditions and property characteristics.... |
| 1959 SLD 41, 1959 PLD 295 | Regular First Appeal No. 148 of 1956 , decided on 13.02.1959 | In the case of Muhammad Akbar Khan vs. The Province of West Pakistan, the Lahore High Court addressed significant issues relating to the Limitation Act of 1908. The core of the case revolved around whether the plaintiff's suit was filed within the appropriate limitation period. The Court ruled that the plaintiff failed to meet the burden of proof required to establish that the suit was timely. Furthermore, the Court examined various sections of the Limitation Act, emphasizing that the acknowledgment of liability must be clear and that the principles governing express trusts were not applicable in this case. The decision underscored the importance of adhering to statutory deadlines in legal proceedings, particularly in cases involving financial claims against government entities.... |
| 1987 SLD 2979, (1987) 165 ITR 612 | D-2741 of 1987 , decided on 01.01.1987 | In the landmark case of Massey Ferguson Perkins Ltd. vs. Commissioner of Income Tax, the Madras High Court adjudicated on the applicability of the Income-tax Act regarding the income accrued from a foreign company providing technical information to an Indian company. The court's decision emphasized the principle that income derived from services rendered outside India does not constitute taxable income in India, reinforcing the legal precedent set by the Supreme Court in Carborundum Co. v. CIT. This ruling is significant for foreign companies engaged in providing technical services remotely, as it clarifies the conditions under which such income is taxable in India. The decision also highlights the importance of establishing a 'business connection' as defined in the Income-tax Act, which serves as a critical factor in determining tax liability for foreign entities. This case is a vital reference for tax law practitioners and foreign investors seeking to understand the implications of i... |
| 1998 SLD 1257, 1998 SCMR 345 | Civil Petition No.606-L of 1995 , decided on 16.02.1997 | In the landmark case of Civil Petition No.606-L of 1995, the Supreme Court of Pakistan addressed a long-standing dispute concerning a residential property in Arifwala. The case revolved around a compromise deed, which both parties signed, aiming to conclude four decades of litigation. The court's acceptance of the compromise not only highlighted the importance of amicable resolutions in legal disputes but also illustrated the court's role in facilitating justice through compromise. By transferring the property as per the agreement, the Supreme Court reinforced the significance of negotiated settlements in the judicial system. This case sets a precedent for future disputes, advocating for resolutions that favor the interests of all parties involved, thereby reducing the burden on the courts. It emphasizes the necessity of legal representation in navigating complex legal frameworks, particularly under the Civil Procedure Code and the Constitution of Pakistan. Keywords such as 'Supreme Co... |
| 1992 SLD 2235, 1992 PLJ 500 | Criminal Appeal No. 207 of 1991 , decided on 18.03.1992 | The case revolves around the possession of an unlicensed Klashnikov by Muhammad Naeem, who challenged the jurisdiction of the Special Court that convicted him. The Supreme Court evaluated the timeline of various ordinances that impacted the jurisdiction of the Special Court. Despite the lapse of the initial amending ordinance on the date of recovery, the Court determined that the Special Court had jurisdiction due to subsequent legislative actions. The decision illustrated the complexities of criminal law concerning unlicensed arms and the procedural intricacies of the Special Courts, ultimately resulting in a sentence reduction for the appellant. This case highlights the importance of understanding legislative timelines and their implications in criminal proceedings, particularly in relation to arms possession and terrorism-related offences.... |
| 1994 SLD 1254 = 1994 CLC 578 | First Rent Appeal No. 513 of 1988 , decided on 22.09.1992 | This case revolves around the interpretation of the Sindh Rented Premises Ordinance and the obligations of landlords regarding rent receipts. The landlords alleged that the tenant had defaulted on rent for 85 months, while the tenant contended that the landlords never issued rent receipts. The Rent Controller dismissed the landlord's ejectment application based on the absence of rent receipts. However, the High Court found the Controller's reasoning to be flawed, clarifying that landlords are not mandated to provide receipts and that the absence of receipts does not necessarily indicate payment of rent. This ruling emphasizes the importance of evidence in rent disputes and clarifies landlord-tenant dynamics under the relevant laws. The ruling is significant for landlords seeking eviction based on non-payment and underscores the necessity of proper documentation in rental agreements.... |
| 2012 SLD 2622, 2012 YLR 2613 | Civil Revision No. 1636 of 2003 , decided on 21.12.2011 | This case revolves around a civil revision petition filed by Nasrullah Khan and others challenging a judgment from the Additional District Judge regarding an inheritance mutation. The plaintiffs claimed that the mutation was fraudulent and not binding upon them, arguing that their predecessors were co-sharers of the agricultural land in question. However, the Lahore High Court found that the plaintiffs had no locus standi to challenge the mutation as their predecessor did not do so during their lifetime. The court ruled that the suit was time-barred, as it was filed 35 years after the mutation was sanctioned, and emphasized the necessity of presenting solid evidence when fraud is alleged. The decision highlights the intersection of property law, inheritance rights, and procedural limitations, making it crucial for parties involved in similar disputes to act promptly and substantiate their claims effectively.... |
| 2024 SLD 2603, 2024 PLC 11 | C.P. No.S-646 of 2014 , decided on 18.08.2022 | In the case of C.P. No.S-646 of 2014, the Sindh High Court addressed the complexities surrounding the registration of trade unions under conflicting provincial and federal laws. The petitioner, Engro Foods Ltd., argued that the registration of a union by provincial authorities was invalid due to its status as a trans-provincial establishment. The court analyzed the implications of the Sindh Industrial Relations Act, 2013, and the Industrial Relations Act, 2012, concluding that the latter superseded the former due to federal jurisdiction over trans-provincial entities. The ruling emphasized the importance of proper legal recognition and the adherence to established laws governing trade union registrations. This case highlights the legal intricacies of labor relations and the necessity for compliance with federal regulations in the context of provincial laws, making it a significant reference point for future cases involving trade unions and employer rights.... |
| 1980 SLD 938, (1980) 123 ITR 90 | IT REFERENCE No. 9 OF 1971 , decided on 05.02.1980 | In the case of J.N. Sharma & Sons vs. Commissioner of Income Tax, the Delhi High Court dealt with the issue of whether interest on a property purchase could be claimed as a revenue expense. The assessee, having leased property since 1955 and interested in acquiring it, was informed by the Faridabad Development Board of a potential transfer at a specified cost, including interest. The court found that the interest claimed was inherently linked to the capital cost of the property and not an allowable deduction. This case highlights the distinction between capital and revenue expenditures, particularly in property transactions, and sets a precedent for similar cases in terms of tax implications. Keywords include 'income tax', 'capital expenditure', 'revenue expenditure', 'property acquisition', and 'Delhi High Court decision'.... |
| 2012 SLD 2726 = 2012 PLD 486 | Suit No. 213 of 2009 , decided on 26.07.2012 | This case revolves around the violation of the Karachi Building and Town Planning Regulations by the defendant, who constructed six townhouses on a plot meant for a bungalow. The plaintiff sought interim relief, arguing that the construction was illegal and caused irreparable harm. The court examined the powers of the Karachi Building Control Authority to regularize violations and found that the Authority had acted beyond its jurisdiction. The ruling highlights the importance of compliance with building regulations and the Authority's limited discretion in regularizing changes that alter the character of a property. The decision underscores the legal framework governing building regulations and the need for adherence to approved plans to maintain urban planning integrity. Key terms include 'Karachi Building and Town Planning Regulations', 'interim relief', 'construction violations', and 'legal compliance'.... |
| 2009 SLD 854, (2009) 319 ITR 253 | I.T. REFERENCE No. 47 OF 2000 , decided on 27.07.2009 | In the landmark case of Commissioner of Income Tax v. Surendra Kumar Gupta, the Allahabad High Court addressed the taxation of incentive bonuses under the Income Tax Act, 1961. The court clarified that incentive bonuses received by salaried employees, specifically those in the role of Development Officers at the Life Insurance Corporation of India, are fully assessable under the head 'Income from Salary'. The judgment emphasized that only standard deductions are allowable, reaffirming previous rulings including CIT v. M.S. Bagga. This case illustrates the strict interpretation of income tax provisions concerning bonuses, significantly impacting tax planning for salaried individuals. Legal practitioners should note the implications of this decision on deductions and salary classifications in future cases. This ruling is critical for tax advisors and individuals seeking clarity on income tax obligations related to bonuses, and it holds relevance for ongoing discussions around tax reform ... |
| 1993 SLD 85, 1993 PTD 766, (1993) 68 TAX 86, 1993 SCMR 1232, 1993 SCC 1049 | Civil Appeals Nos. 605-K, 606-K of 1990, 12-K of 1 , decided on 04.04.1993 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly focusing on the taxation of income earned by insurance companies from Khas Deposit Certificates and Defence Savings Certificates. The Supreme Court examined the provisions of the ordinance that allow exemptions under certain conditions. It was determined that the income generated from these certificates was indeed taxable as it constituted part of the insurance companies' profits and gains. The court also addressed the administrative directives issued by the Central Board of Revenue and clarified that such directives cannot override the clear statutory provisions of the law. The ruling underscores the court's stance on the supremacy of legislative frameworks over administrative interpretations in tax matters, reinforcing the principle that tax liabilities must be assessed based on established legal standards rather than fluctuating administrative opinions. This case serves as a crucial referenc... |
| 1968 SLD 389 = 1968 PCRLJ 906 | Criminal Appeals Nos. 221 and 238 and Confirmation , decided on 09.09.1965 | In the case of Muhammad Banaras and Muhammad Munir, the Sindh High Court dealt with serious charges including murder and robbery resulting in the death of a bank employee, Abdul Latif. The prosecution presented a compelling narrative involving premeditated conspiracy, wherein the appellants, along with an approver, engaged in a calculated plan to abduct and murder Latif after he withdrew a substantial sum from the bank. Key evidence included testimonies from witnesses who saw the abduction, forensic evidence linking the firearm used in the murder to Banaras, and confessions made by co-accused under judicial supervision. The court underscored the gravity of the offenses and the necessity of upholding justice against violent crime. Keywords: Sindh High Court, murder conviction, robbery, abduction, criminal conspiracy, legal proceedings, premeditated murder, judicial decision, Pakistan Penal Code, death sentence.... |
| 1982 SLD 63, 1982 PTD 314, (1982) 46 TAX 79 | M. C. C. No. 59 of 1979 , decided on 16.07.1981 | In the landmark case of M. C. C. No. 59 of 1979 decided by the Madhya Pradesh High Court, the applicability of the principle of res judicata to income tax proceedings was thoroughly examined. The court addressed the issue of whether an Income Tax Officer could disallow tax relief under section 80 J for subsequent assessment years when the assessee had already been granted relief in an earlier year based on substantial expansion of the business. The judges highlighted that the findings from prior assessments should not be disregarded unless new evidence emerges. This decision reinforced the significance of consistency and reliability in tax assessments, ensuring that taxpayers are not subjected to arbitrary decisions. The ruling serves as a precedent for similar cases, affirming the necessity for tax authorities to adhere to previous determinations made in the absence of new material. Keywords such as 'Income Tax Relief', 'Res Judicata in Tax', 'Tax Assessment Consistency', and 'Judicia... |
| 2016 SLD 3374 = 2016 CLD 1471 | Civil Suit No. 329 of 2009 , decided on 06.05.2011 | This case revolves around the obligations of financial institutions under the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly regarding the proper submission of statements of account in recovery suits. The appellants contested the validity of the bank's claims, arguing that the statements lacked necessary certification and completeness. The court emphasized the importance of adhering to statutory requirements to ensure fair trial rights under Article 10-A of the Constitution of Pakistan. The judgment highlights significant issues regarding the admissibility of banking documents and the procedural safeguards necessary to protect the rights of customers against financial institutions. This case is significant in establishing the legal standards for documentation in financial recovery cases and ensuring that customers' rights are upheld in legal proceedings.... |
| 2011 SLD 2478 = (2011) 332 ITR 481 | This case revolves around the interpretation of section 68 of the Income-tax Act, 1961, which concerns cash credits. The primary issue was whether the assessing authority could treat a portion of the share application money as unexplained income. The case involved M/s. Diamond Protein Ltd., which had subscribed to share capital of K.C. Fibres Ltd., and the Assessing Officer had questioned the legitimacy of the funds used for this purpose. The Tribunal ultimately ruled that the assessee was not responsible for proving the source of funds of the subscribing company, affirming the earlier decision of the Commissioner (Appeals) to delete the addition. This case highlights the importance of establishing direct connections between parties in tax assessments and clarifies the burden of proof regarding unexplained cash credits in share capital transactions. Keywords: Income-tax, cash credits, share capital, assessment, unexplained income, Delhi High Court, Tribunal decision.... | |
| 2016 SLD 1057, 2016 CLC 1090 | Suit No. 1228 of 2015 , decided on 15.10.2015 | In the case of Sarwar Ali and others vs. Registrar of Joint Stock Companies, the Sindh High Court dealt with a dispute regarding the membership of the Pak Moharram Association. The plaintiffs challenged the induction of several defendants as parent members, claiming it was against the constitution of the Association. The court examined the requirements for granting a temporary injunction, which include the existence of a prima facie case, the potential for irreparable loss, and the balance of convenience. The court ultimately found that the plaintiffs failed to meet these criteria. This case highlights the complexities involved in civil procedure, particularly concerning membership disputes in organizations. Keywords such as 'temporary injunction,' 'civil procedure,' 'membership dispute,' and 'Sindh High Court' are relevant for search optimization.... |
| 1996 SLD 1234 = 1996 SCMR 926 | Criminal Petition No. 146-L of 1993 , decided on 02.05.1994 | This case revolves around the conviction of Muhammad Siddique, who was involved in a fatal altercation stemming from a matrimonial dispute. The Supreme Court of Pakistan evaluated the circumstances leading to the incident, highlighting the lack of intent to kill and the absence of premeditation in the actions of the accused. The court affirmed the High Court's decision to alter the original conviction, maintaining that the petitioner acted out of a sudden emotional response rather than a calculated plan to harm. This ruling underscores the nuances of legal interpretations concerning intent and the nature of provocation in criminal law. Key aspects of this case include the evaluation of the evidence presented, the assessment of the severity of the injury inflicted, and the legal implications of the sections of the Penal Code cited. The case serves as a significant precedent regarding the application of sections 304 and 324 of the Penal Code in similar contexts, illustrating the judicial... |
| 2005 SLD 2608, (2005) 278 ITR 654 | IT REFERENCE No. 85 OF 1988 , decided on 04.07.2005 | This case revolves around the taxation of interest amounts credited to the 'Interest Suspense' accounts of the Maharashtra State Financial Corporation Ltd. for the assessment year 1980-81. The Income-tax Officer had initially deemed these amounts taxable based on the mercantile system of accounting; however, the Tribunal found that due to a CBDT circular, interest on accounts with no recovery for three years should not be taxed. The court also highlighted the discretionary nature of future interest awards by the court, leading to the conclusion that the amounts should not be added to the total income. The decision emphasized the importance of circulars and prior judgments in tax law, particularly regarding how income accrues and is assessed. Keywords include 'Income-tax Act', 'taxation of interest', 'Maharashtra State Financial Corporation', and 'CBDT circular'.... |
| 2019 SLD 2985, 2019 CLC 2033 | C.R. No. 121 of 2017 , decided on 05.10.2017 | In the case of Khan Afsar vs. Muhammad Akhtar, the Islamabad High Court addressed critical issues regarding the application of limitation laws in civil procedure. The court carefully analyzed the circumstances under which the petitioner sought leave to defend a summary suit initiated against him for the recovery of Rs.35,00,000 due to a dishonored cheque. The court determined that the limitation period for the application to defend was extended because it expired during a period when the courts were closed for summer vacations. Key legal principles were established, emphasizing litigants' rights to access justice even during court closures. This case highlights the importance of procedural fairness and the necessity for courts to consider the realities faced by defendants, particularly those who may be incarcerated. The decision also reiterates the need for courts to allow reasonable opportunities for compliance with procedural requirements, such as affidavit attestation, thereby ensur... |
| 2017 SLD 598, 2017 MLD 288 | Criminal Jail Appeal No. 15 of 2016 , decided on 08.09.2016 | In the case of Shahid Dada vs. The State, the Balochistan High Court dealt with critical issues related to the Control of Narcotic Substances Act, specifically regarding the possession of narcotic substances and the associated legal procedures. The court underscored the importance of adhering to Section 103 of the Criminal Procedure Code, which mandates the involvement of independent witnesses during recovery actions to ensure transparency and integrity in law enforcement. The absence of such witnesses in a populated area during the alleged narcotics recovery was deemed a serious flaw in the prosecution's case. Furthermore, the court highlighted the significant delay of over six months in forwarding the seized samples for chemical analysis, which raised concerns about the possibility of tampering or alteration of evidence. This case serves as a critical reminder of the legal standards required for the prosecution in narcotics cases and the necessity for due diligence in gathering and p... |
| 1989 SLD 139, 1989 PTD 938 | Income Tax Reference No.72 of 1974 , decided on 17.12.1975 | This case pertains to an appeal regarding the jurisdiction of the Income Tax Appellate Tribunal in allowing the parties to raise points that were not raised before the departmental authorities. The Tribunal found that even if a point was not raised earlier, it could still be considered if it related to the same subject matter of the appeal. The case emphasizes the importance of the Tribunal's jurisdiction being restricted to the subject matter of the appeal while allowing flexibility regarding the grounds presented. The Tribunal directed that the Appellate Assistant Commissioner needed to consider the assessee's oral contention for relief under section 80J of the Income-tax Act, highlighting the wide powers held by the Tribunal within its jurisdiction. This case is significant for understanding the procedural rights of assessees in tax appeals and clarifying the limits of appellate authority in tax matters.... |
| 2008 SLD 888, 2008 CLC 1627 | Civil Revision No.200 of 2006 , decided on 01.04.2008 | In this case, the Lahore High Court dealt with a dispute over land ownership and possession under the Specific Relief Act. The plaintiff, Inayat Hussain Shah, claimed that the defendant, Ibrahim, encroached upon his land as per a demarcation report. Both the Trial Court and the Appellate Court had ruled in favor of the plaintiff, leading to the defendant's appeal in the High Court. The High Court upheld the lower courts' decisions, confirming the plaintiff's ownership and the legality of the demarcation report while dismissing claims about the urban status of the land. This case highlights the importance of proper documentation and adherence to the law in property disputes.... |
| 2006 SLD 3240, (2006) 287 ITR 1 | ... | |
| 2009 SLD 2985 = (2009) 316 ITR 378 | TAX CASE (APPEAL) No. 1167 OF 2007 , decided on 29.08.2007 | This case involves the interpretation of Section 145 of the Income-tax Act, 1961, concerning the accounting method for a non-resident company engaged in construction. The case highlights the complexities surrounding the completed contract method of accounting, particularly in the context of provisions for expected losses. The Madras High Court upheld the Tribunal's decision to remand the matter to the Assessing Officer for determining the appropriate stage of project completion, allowing for expenditure recognition under AS-7. This ruling is significant for tax professionals and entities dealing with construction contracts, as it clarifies the treatment of estimates and provisions in accounting. Keywords: Income-tax Act, accounting methods, construction contracts, tax law, AS-7 accounting standards.... |
| 2002 SLD 1585, 2002 PTD 168, (2001) 84 TAX 189 | W.T.As. Nos. 1381/LB to 1384/LB of 1996 , decided on 21.06.2001 | The case revolves around the interpretation of the Wealth Tax Act, 1963, particularly Sections 16 and 17, concerning the assessment of wealth tax for various assessment years. The Income Tax Appellate Tribunal examined the legality of the assessments made under Section 16(5) after notices were issued under Section 17, which pertains to wealth escaping assessment. The Tribunal found that the notices for 1986-87 to 1988-89 were issued beyond the statutory limitation period, leading to a conclusion that those assessments were void. However, the assessment for the year 1989-90 was found to be valid as it was within the permissible timeframe. This case highlights the critical importance of adhering to statutory limits and the correct application of tax law provisions in wealth tax assessments. Keywords: Wealth Tax, Income Tax Appellate Tribunal, Section 16, Section 17, Tax Assessments, Legal Interpretation.... |
| 1977 SLD 1296 = (1977) 109 ITR 463 | TAX CASE No. 230 OF 1971 REFERENCE No. 92 OF 1971 , decided on 04.01.1977 | This case revolves around the interpretation of income under the Income-tax Act, 1961, specifically regarding the Annuity Deposit Scheme. The Madras High Court addressed whether the amounts received by minors, nominated as beneficiaries of an annuity deposit after the depositor's death, should be considered taxable income. The court concluded that the amounts did not meet the statutory definition of income as there was no clear provision in the law to tax such receipts in the hands of the nominees. This ruling reinforces the principle that tax laws must be strictly interpreted according to their provisions, without assumption or intendment. The decision is pivotal for tax practitioners and taxpayers alike, clarifying that benefits received as nominees are not automatically categorized as taxable income. Understanding this case is essential for those navigating tax regulations, particularly concerning gifts and nominee designations in financial instruments. The ruling could potentially ... |
| 0000 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999, particularly focusing on section 16(a). The Sindh High Court's ruling in this matter is pivotal as it delineates the legal framework governing accountability in Pakistan. It underscores the judiciary's role in ensuring justice and provides a comprehensive analysis of the relevant legal provisions. The case is significant not only for its immediate implications but also for its potential to shape future legal discourse surrounding accountability laws. Legal practitioners, scholars, and the general public are encouraged to understand the nuances of this ruling, as it lays the groundwork for future accountability cases and highlights the importance of legal compliance within the framework of the law. Key terms such as accountability, judiciary, and legal framework are essential for understanding the broader implications of this case.... |