Note: The figures in the following table only show the number of important Judgements/Orders uploaded on this site. It does not reflect total disposal of the Hon'ble Judges.

Apex Court: Honourable Supreme Court of Pakistan, Federal Shariat Court of Pakistan:

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Hon'ble Justice Mrs. Rashida Asad High Court of Sindh, Principal Seat Karachi, Bench at Sukkur, Circuit Courts at Hyderabad and Larkana
S.No.	Citation	Case No.	Case Year	Parties	Bench Type	Order/Judgment	Order_Date	A.F.R	Head Notes/ Tag Line	Bench	Apex Court	Apex Status
1		Cr.Bail 1559/2019 (S.B.) Sindh High Court, Karachi	2019	MUHAMMAD RIAZ S/O JANAT-UR-REHMAN & ANOTHER (Applicant) VS THE STATE (Respondent)	S.B.	Order	15-NOV-19	No		Hon'ble Justice Mrs. Rashida Asad
2		Cr.Bail 1585/2019 (S.B.) Sindh High Court, Karachi	2019	ASIF S/O BASHIR (Applicant) VS THE STATE (Respondent)	S.B.	Order	19-NOV-19	Yes		Hon'ble Justice Mrs. Rashida Asad
3		Const. P. 5349/2020 (D.B.) Sindh High Court, Karachi	2020	ICTSI Muritius Ltd (Petitioner) VS Pakistana and Others (Respondent)	D.B.	Order	27-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
4		Const. P. 5185/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Diamond Metal (AOP) (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	20-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
5		Const. P. 842/2021 (D.B.) Sindh High Court, Karachi	2021	LIberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
6		R.A (Civil Revision) 88/2012 (S.B.) Sindh High Court, Circuit at Hyderabad	2012	Ali Anwar & another (Applicant) VS Province of Sindh and Others (Respondent)	S.B.	Order	24-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
7		Cr.Bail 739/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Amir (Applicant) VS The State (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
8		Spl.Anti.Ter.A. 191/2019 (D.B.) Sindh High Court, Karachi	2019	SYED ZAIN ALI S/O SYED SHAKIR ALI (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	07-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
9		Civil Revision 167/2012 (S.B.) Sindh High Court, Circuit at Hyderabad	2012	Hashim & Others (Applicant) VS Ratan & Others (Respondent)	S.B.	Order	07-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
10		Cr.Misc. 610/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	Malook (Applicant) VS Learned Sessions Judge/Ex-Officio Tharparkar & others (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
11		Const. P. 5218/2020 (D.B.) Sindh High Court, Karachi	2020	Ali Raza Gheewala (Petitioner) VS Deputy Commissioner I.R and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.752/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Ali Raza Gheewala,C.A.387/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Ali Raza Gheewala Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
12		Const. P. 4980/2020 (D.B.) Sindh High Court, Karachi	2020	Arif Habib Ltd (Petitioner) VS Fed.of Pakistan and Ors (Respondent)	D.B.	Order	15-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.239/2021 Arif Habib Limited v. Federation of Pakistan thr. Secretary Revenue & Chairman FBR, Islamabad & others,C.A.320/2022 Arif Habib Limited v. Federation of Pakistan thr. Secretary Revenue & Chairman FBR, Islamabad & others Before Supreme Court of Pakistan	Disposed Leave Granted,Pending
13		Const. P. 6044/2020 (D.B.) Sindh High Court, Karachi	2020	OOCL Pakista Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	27-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
14		Const. P. 208/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
15		Const. P. 239/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Faran Sugar Mills (Petitioner) VS Fed.of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
16		Const. P. 5348/2020 (D.B.) Sindh High Court, Karachi	2020	ICTSI Muritiues Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	27-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
17		Const. P. 6385/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Hussain Engineering Works Pvt Ltd (Petitioner) VS The Commissioner IR & Ors (Respondent)	D.B.	Order	21-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
18		Cr.Bail 1700/2020 (D.B.) Sindh High Court, Karachi	2020	NARESH KUMAR @ JANI SA/O SHAMAN LAL (Applicant) VS THE STATE (Respondent)	D.B.	Order	08-DEC-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
19		Const. P. 4943/2020 (D.B.) Sindh High Court, Karachi	2020	Dawlance (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
20		Const. P. 5327/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Aamir (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.761/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Aamir,C.A.396/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Aamir Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
21		Cr.Bail 450/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	Sayeda Komal Zafar (Applicant) VS Sayed Maqbool Shah & Others (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
22		Const. P. 136/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
23		Const. P. 409/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Lar Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
24		Const. P. 6682/2020 (D.B.) Sindh High Court, Karachi	2020	Pakistan Petroleum Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.L.A.644-K/2023 The Commissioner Inland Revenue (Legal) v. Pakistan Petroleum Limited & others Before Supreme Court of Pakistan	Pending Adjourned (Next Date: 02-Jul-24). No other case be listed before the Bench on the mentioned date.
25		Const. P. 5425/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Ashraf (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.765/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Ashraf,C.A.400/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Ashraf Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
26		Const. P. 5756/2020 (D.B.) Sindh High Court, Karachi	2020	Masood Ihsan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.767/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Masood Ihsan,C.A.402/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Masood Ihsan Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
27		Const. P. 5128/2020 (D.B.) Sindh High Court, Karachi	2020	Farkhunda Muslim (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.745/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Farkhunda Muslim,C.A.380/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Farkhunda Muslim Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
28		Cr.Bail 577/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Moosa (Applicant) VS The State (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
29		Const. P. 883/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Baker Hughes EHO Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
30		Const. P. 5127/2020 (D.B.) Sindh High Court, Karachi	2020	Sohail Inam (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.744/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Sohail Inam,C.A.379/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Sohail Inam Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
31		Const. P. 895/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
32		Cr.Bail 728/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Nadir Khan (Applicant) VS The State (Respondent)	S.B.	Order	08-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
33		Const. P. 237/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Overseas Transit Agnency Pvt Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
34		Spl.Anti.Ter.A. 348/2019 (D.B.) Sindh High Court, Karachi	2019	NASRULLAH KHAN S/O NAZIR AHMED (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	08-APR-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
35		Cr.Bail 639/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Saleem (Applicant) VS The State (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
36		Cr.Bail 618/2020 (D.B.) Sindh High Court, Karachi	2020	YOUSUF S/O KHADIM HUSSAIN & ANOTHER (Applicant) VS THE STATE (Respondent)	D.B.	Order	20-MAY-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
37		Cr.Bail 692/2020 (D.B.) Sindh High Court, Karachi	2020	SHABEER AHMED S/O DABEER AHMED (Applicant) VS THE STATE (Respondent)	D.B.	Order	15-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
38		Cr.Bail 1624/2020 (D.B.) Sindh High Court, Karachi	2020	NARESH KUMAR S/O GURDAS LAL @ KG (Applicant) VS THE STATE THROUGH FIA (Respondent)	D.B.	Order	08-DEC-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
39		Cr.Acq.A. 142/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	NIAZ HUSSAIN (Appellant) VS AMEER ALI & OTHERS (Respondent)	D.B.	Judgement	18-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
40		Const. P. 1822/2021 (D.B.) Sindh High Court, Karachi	2021	Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	12-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
41		Const. P. 1143/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Lal Kohistan Cotton GPF & Oil Mills (Petitioner) VS Fed. of Pakistan & Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
42		Const. P. 1283/2021 (D.B.) Sindh High Court, Karachi	2021	International Brand Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
43		H.C.A 249/2020 (D.B.) Sindh High Court, Karachi	2020	Qasim Zaheer (Appellant) VS Federation of Pakistan & others (Respondent)	D.B.	Order	01-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
44		H.C.A 8/1975 (D.B.) Sindh High Court, Karachi	1975	Messrs. Crescent Shipping Lines Ltd. (Appellant) VS M/s. Brightway Traders & another (Respondent)	D.B.	Order	29-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
45		H.C.A 307/2021 (D.B.) Sindh High Court, Karachi	2021	HMR Waterfront Private Limited & Another (Appellant) VS Muhammad Farhan Wazir & Others (Respondent)	D.B.	Order	15-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
46		H.C.A 323/2021 (D.B.) Sindh High Court, Karachi	2021	MCB Bank Ltd (Appellant) VS Mst. Akhtar Begum through Legal heirs (Respondent)	D.B.	Order	17-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
47		H.C.A 1/2020 (D.B.) Sindh High Court, Karachi	2020	Pakistan Steel Mills Corporation (Pvt) Ltd. (Appellant) VS M/s. Crown Holding Ltd. & others (Respondent)	D.B.	Order	25-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
48		Const. P. 4594/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Adam Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
49		Spl. Cus. Ref. A. 120/2014 (D.B.) Sindh High Court, Karachi	2014	The Additional Director DGI&I-FBR (Applicant) VS Muhammad Saleem (Respondent)	D.B.	Order	18-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
50		Const. P. 4683/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Prime Trading Corporation & another (Petitioner) VS Fed. of Pakistan and Others\ (Respondent)	D.B.	Order	10-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
51		Const. P. 2099/2023 (D.B.) Sindh High Court, Karachi	2023	Imamuddin Marwat and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	28-FEB-24	No		Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
52		H.C.A 381/2023 (D.B.) Sindh High Court, Karachi	2023	M/s. S.S.S. Corporation (Appellant) VS Abdul Qadir & others (Respondent)	D.B.	Order	06-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
53		Cr.Bail 58/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Ghulam Muhammad @ Ghulam Mehrani (Applicant) VS The State (Respondent)	D.B.	Order	20-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
54		Cr.Bail 42/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Saleemullah (Applicant) VS The State (Respondent)	D.B.	Order	05-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
55		Const. P. 2684/2024 (D.B.) Sindh High Court, Karachi	2024	Metal Engineering Works Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
56		Const. P. 2723/2024 (D.B.) Sindh High Court, Karachi	2024	Muhammad Salim (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
57		H.C.A 233/2024 (D.B.) Sindh High Court, Karachi	2024	Ms. Sana Aslam (Appellant) VS Dr. Lt. Col. [Rtd] Muhammad Nasir Masood & Others (Respondent)	D.B.	Order	13-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
58		H.C.A 442/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Shaikh Ammad Arif & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
59		H.C.A 240/2024 (D.B.) Sindh High Court, Karachi	2024	Pakistan Civil Aviation Authority (Appellant) VS M/s. Vorson (Pvt) Ltd. & others (Respondent)	D.B.	Order	21-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
60		Cr.Bail 638/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Ghulam Muhammad (Applicant) VS The State (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
61		Const. P. 844/2021 (D.B.) Sindh High Court, Karachi	2021	Liberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
62		Spl.Anti.Ter.A. 47/2020 (D.B.) Sindh High Court, Karachi	2020	SHERAZ S/O WALI MUHAMMAD (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent)	D.B.	Judgement	19-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
63		Cr.Bail 659/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Munawar Ali @ Teni (Applicant) VS The State (Respondent)	S.B.	Order	29-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
64		Const. P. 6705/2020 (D.B.) Sindh High Court, Karachi	2020	M/s HESCO (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
65		Const. P. 6716/2020 (D.B.) Sindh High Court, Karachi	2020	Faysal Bank Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
66		Const. P. 5883/2020 (D.B.) Sindh High Court, Karachi	2020	Paksat International Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	20-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
67		Const. P. 5314/2020 (D.B.) Sindh High Court, Karachi	2020	Bilal Ali Lakhani (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.759/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Bilal Ali Lakhani,C.A.394/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Bilal Ali Lakhani Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
68		Civil Revision 154/2006 (S.B.) Sindh High Court, Circuit at Hyderabad	2006	Ahmed (Applicant) VS Khadim Hussain and other (Respondent)	S.B.	Order	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
69		Conf.Case 25/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Abdul Jabbar (Appellant) VS The State (Respondent)	D.B.	Judgement	08-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
70		Cr.Bail 77/2020 (D.B.) Sindh High Court, Karachi	2020	AJMAL S/O BABA MEER (Applicant) VS THE STATE (Respondent)	D.B.	Order	25-MAR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
71		Const. P. 655/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Detergent Products SARL (Petitioner) VS FOP & Ors (Respondent)	D.B.	Order	23-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.693-K/2021 The Commissioer Inland Revenue Z-III v. M/s. Detergent Products SARL & others Before Supreme Court of Pakistan	Disposed Dismissed
72		Const. P. 6222/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Roomi Fabrics Ltd (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.A.1165/2021 Roomi Fabrics Limited Multan v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and another,C.P.4871/2021 Roomi Fabrics Limited Multan v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and another Before Supreme Court of Pakistan	Pending ,Disposed Allowed, Leave Granted and Impugned Judgment suspended.
73		Cr.Rev 20/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	SHAHEEDAR KHAN (Applicant) VS THE STATE (Respondent)	S.B.	Order	17-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
74		Const. P. 286/2021 (D.B.) Sindh High Court, Karachi	2021	Oleao Corp Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.886/2023 Tanwir Jamshed v. The Learned 9th Additional District and Sessions Judge Karachi South and others Before Supreme Court of Pakistan	Disposed Dismissed
75		Const. P. 5611/2020 (D.B.) Sindh High Court, Karachi	2020	Soneri Bank Ltd (Petitioner) VS Sindh and Others (Respondent)	D.B.	Order	09-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
76		Const. P. 5894/2020 (D.B.) Sindh High Court, Karachi	2020	Faheem Ahmed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.768/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Faheem Ahmed Khan,C.A.403/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Faheem Ahmed Khan,C.P.84-K/2023 Azim Ahmed & others v. Federation of Pakistan through its Secretary Revenue Division Government of Pakistan Islamabad & others Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of,Pending
77		Const. P. 527/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Syed Hamanyoon (Petitioner) VS Irshad Ahmed (Respondent)	S.B.	Order	21-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
78		Const. P. 1483/2019 (D.B.) Sindh High Court, Karachi	2019	Nasir Ahmed (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
79		Const. P. 934/2021 (D.B.) Sindh High Court, Karachi	2021	Ms/ Fuso Master Motors Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	23-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
80		Criminal Appeal 115/2020 (D.B.) Sindh High Court, Karachi	2020	MANSOOR @ MANSOORI S/O ZIKRIYA KHAN & ANOTHER (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	14-MAY-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad	Crl.P.108-K/2020 Mansoor @ Mansoori & another v. The State Before Supreme Court of Pakistan	Disposed Dismissed
81		Const. P. 24/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	Akhtar Hussain (Petitioner) VS D.J Hyd. & Others (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
82		Const. P. 5307/2020 (D.B.) Sindh High Court, Karachi	2020	Abbas Sayeed (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.758/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Abbas Sayeed,C.A.393/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Abbas Sayeed Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
83		Const. P. 699/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	27-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
84		Const. P. 1006/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Muhammad Mushtaq and others (Petitioner) VS Govt of Sindh and others (Respondent)	D.B.	Order	04-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
85		Const. P. 2107/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Nouman Ali (Petitioner) VS Mst. Firdous & Others (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
86		Const. P. 5219/2020 (D.B.) Sindh High Court, Karachi	2020	Khaja Moinuddin (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.753/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Khakhaja Moinuddin,C.A.388/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Khaja Moinuddin Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
87		Spl.Anti.Ter.A. 46/2020 (D.B.) Sindh High Court, Karachi	2020	YAQOOB KHAN S/O MAROOF KHAN (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent)	D.B.	Judgement	19-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
88		Const. P. 5080/2020 (D.B.) Sindh High Court, Karachi	2020	Advance Telecom (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
89		Const. P. 1142/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Geo Entertainment Television Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
90		Const. P. 1358/2021 (D.B.) Sindh High Court, Karachi	2021	BT Pakistan (Pvt) Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
91		Conf.Case 13/2018 (D.B.) Sindh High Court, Circuit at Hyderabad	2018	Irshad ali (Appellant) VS The State (Respondent)	D.B.	Judgement	07-SEP-21	No	We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
92		Cr.J.A 43/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Khamiso and Others (Appellant) VS The State (Respondent)	D.B.	Judgement	07-OCT-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
93		Criminal Appeal 21/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Nazeer Ahmed Brohi (Appellant) VS The State (Respondent)	D.B.	Judgement	22-MAY-17	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
94		Const. P. 1174/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Saamag Corp (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
95		Const. P. 1215/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
96		Const. P. 1405/2021 (D.B.) Sindh High Court, Karachi	2021	MATCO Foods Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	24-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
97		Const. P. 1362/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed.of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
98		Const. P. 1271/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Lakhra Coal Development Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
99		Cr.Misc. 564/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Allah Bachayo (Applicant) VS SHO P.S Matli (Respondent)	S.B.	Order	17-SEP-21	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
100		Const. P. 3468/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Kiran Food Products (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	23-JUN-21	Yes	Import of betel nuts under Serial No.5 of Part-I and Serial No.155 of Part-III of Appendix B of Import Policy Order, 2020; has to be regulated by Plant Protection Department under the Quarantine Act and the Rules framed thereunder and not by the Customs department.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
101		H.C.A 298/2021 (D.B.) Sindh High Court, Karachi	2021	M/s. Topaz Associates (Appellant) VS Karachi Cooperative Housing SocietyUnion Ltd & Ors (Respondent)	D.B.	Order	10-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad
102		H.C.A 84/2021 (D.B.) Sindh High Court, Karachi	2021	Salman Baig Mirza (Appellant) VS Asad Waqas & Another (Respondent)	D.B.	Order	21-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
103		H.C.A 300/2021 (D.B.) Sindh High Court, Karachi	2021	Sajid Abbas through Attorney (Appellant) VS Syed Mohsin Haider Rizvi & Others (Respondent)	D.B.	Order	10-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
104		I. A 10/2021 (D.B.) Sindh High Court, Karachi	2021	Shahid Shahzad through Attorney M. Z. Siddiqui (Appellant) VS M/S Housing Building Finance Corporation (Respondent)	D.B.	Order	11-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
105		H.C.A 250/2021 (D.B.) Sindh High Court, Karachi	2021	Abdul Wahab & Another (Appellant) VS Adnan Ayub Ali & Others (Respondent)	D.B.	Order	23-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
106		H.C.A 276/2021 (D.B.) Sindh High Court, Karachi	2021	Nabiqasim Industries Pvt Ltd (Appellant) VS Novartis AG & Others (Respondent)	D.B.	Order	13-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
107		H.C.A 205/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Yasmeen Saleem & Others (Appellant) VS Muhammad Azam Baig & Others (Respondent)	D.B.	Order	08-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
108		I. A 68/2021 (D.B.) Sindh High Court, Karachi	2021	Zafar Hassan Khan (Appellant) VS M/s. Habib Bank Limited (Respondent)	D.B.	Order	29-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
109		H.C.A 342/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Ameera Babar & Another (Appellant) VS Mst. Lubna Naseer & Another (Respondent)	D.B.	Order	24-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
110		Spl. Cus. Ref. A. 347/2018 (D.B.) Sindh High Court, Karachi	2018	Collector of Customs (Applicant) VS Hasnain Qutbuddin (Respondent)	D.B.	Judgement	25-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Justice Mrs. Rashida Asad(Author)
111		Const. P. 944/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Dollar Industries (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
112		Const. P. 2531/2022 (D.B.) Sindh High Court, Karachi	2022	Shahzad Rahim Saya (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
113		Const. P. 1243/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Muhammad Saleem Shanbani (Petitioner) VS P.O Sindh & Others (Respondent)	D.B.	Order	20-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
114		Const. P. 147/2018 (D.B.) Sindh High Court, Bench at Sukkur; attached cases: C.P Nos. D-526 of 2019, 86, 203, 222, 342, 493, 529, 541, 568, 675, 604, 1454, 1519 of 2020, 302, 605, 171, 276, 987, 1026, 1319 of 2021, 42 of 2022, 55 , 442, 519, 560, 655, 656, 884,1383 of 2023	2018	Aliallah (Petitioner) VS P.O Sindh & others (Respondent)	D.B.	Judgement	27-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
115		Const. P. 1051/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	The State Through Chairman NAB (Petitioner) VS Iqbal Hussain Jumani and Others (Respondent)	D.B.	Order	16-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
116		Spl.Cr.J.A 71/2021 (D.B.) Sindh High Court, Bench at Sukkur	2021	Hayatullah Noorzai (Petitioner) VS The State (Respondent)	D.B.	Judgement	24-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad(Author), Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
117		Cr.Bail 51/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Ghulam Shabir Siyal (Applicant) VS The State (Respondent)	D.B.	Order	23-AUG-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
118		H.C.A 297/2023 (D.B.) Sindh High Court, Karachi	2023	M/s. S.B.F Card Solutions (Appellant) VS Province of Sindh & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
119		Cr.Bail 1601/2019 (S.B.) Sindh High Court, Karachi	2019	MUHAMMAD NAWAZ S/O MUHAMMAD NAZIR (Applicant) VS THE STATE (Respondent)	S.B.	Order	25-NOV-19	No		Hon'ble Justice Mrs. Rashida Asad
120		Cr.Bail 636/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Ranjhan & Ors (Applicant) VS The State (Respondent)	S.B.	Order	28-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
121		Cr.Bail 595/2020 (D.B.) Sindh High Court, Karachi	2020	MUHAMMAD RAEES S/O MUHAMMAD SAEED (Applicant) VS THE STATE (Respondent)	D.B.	Order	13-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
122		Spl.Anti.Ter.A. 45/2020 (D.B.) Sindh High Court, Karachi	2020	YAQOOB KHAN S/O MAROOF KHAN & ORS (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent)	D.B.	Judgement	19-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
123		Const. P. 5731/2020 (D.B.) Sindh High Court, Karachi	2020	Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
124		Spl:Sales Tax Ref: A. 299/2018 (D.B.) Sindh High Court, Karachi	2018	M/s. MOP Cleaning & Janitorial Services (Pvt) Ltd. (Applicant) VS The Appellate Tribunal-I (SRB) & another (Respondent)	D.B.	Order	22-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
125		Const. P. 774/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Shamsdin Dahri (Petitioner) VS Learned A.D.J & others (Respondent)	D.B.	Order	23-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
126		Const. P. 6077/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Amna Ind Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	30-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
127		Const. P. 6224/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Masood Fabrics Ltd (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.4840/2021 Masood Fabrics Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others,C.A.1134/2021 Masood Fabrics Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others Before Supreme Court of Pakistan	Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Pending
128		Cr.J.A 108/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Abdul Jabbar (Appellant) VS The State (Respondent)	D.B.	Judgement	08-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
129		Const. P. 5422/2020 (D.B.) Sindh High Court, Karachi	2020	Pakistan International Container Terminal Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	29-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
130		Cr.Misc. 6/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Mst Ayesha (Applicant) VS DIG Hyd & Ors. (Respondent)	S.B.	Order	14-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
131		Cr.Bail 87/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	ATTA MUHAMMAD (Applicant) VS THE STATE (Respondent)	S.B.	Order	07-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
132		Cr.Bail 737/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	AMIR HASSAN (Applicant) VS THE STATE (Respondent)	S.B.	Order	17-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
133		Cr.Bail 1700/2020 (S.B.) Sindh High Court, Karachi	2020	Naresh Kumar @ Jani son of Shaman Lal (Applicant) VS The State (Respondent)	S.B.	Order	08-DEC-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	Crl.P.14-K/2021 Naresh Kumar @ Jani v. The State Before Supreme Court of Pakistan	Disposed Disposed of
134		Criminal Appeal 53/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Ghulam Rasool (Appellant) VS The State (Respondent)	D.B.	Judgement	06-OCT-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.397/2020 Ghulam Rasool v. The State Before Supreme Court of Pakistan	Pending
135		Const. P. 5347/2020 (D.B.) Sindh High Court, Karachi	2020	ICTSI Muritiues Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	27-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
136		Const. P. 5888/2020 (D.B.) Sindh High Court, Karachi	2020	M/s BASF Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	20-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
137		Const. P. 5208/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Munair (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.747/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Munair,C.A.382/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Munair Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
138	2021 CLC 120, 2021 SBLR Sindh Note 92	Const. P. 546/2010 (S.B.) Sindh High Court, Circuit at Hyderabad	2010	Mst. Zahida Haroon (Petitioner) VS Muhammad Ashique and others (Respondent)	S.B.	Judgement	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
139		Const. P. 236/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Overseas Transit Agency Pvt Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
140		Const. P. 61/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Syed Sharafat Ali (Petitioner) VS Abdul Rasheed and others (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.378-K/2020 Abdul Razaque & another v. Muhammad Shahban Kumbhar & others Before Supreme Court of Pakistan	Disposed Dismissed as Not Pressed
141		Const. P. 5728/2020 (D.B.) Sindh High Court, Karachi	2020	Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
142	2021 PTD 335	Const. P. 5025/2020 (D.B.) Sindh High Court, Karachi	2020	Aameer Mustaaly Karachiwalla (Petitioner) VS Deputy Commissioner I.R and Ors (Respondent)	D.B.	Judgement	22-DEC-20	Yes	WRIT PETITION UNDER ARTICLE 199 OF THE CONSTITUTION OF ISLAMIC REPUBLIC OF PAKISTAN, 1973 A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - "13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.742/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Aameer Mustaaly Karachiwalla,C.A.377/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Aameer Mustaaly Karachiwalla Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
143		Const. P. 5025/2020 (D.B.) Sindh High Court, Karachi	2020	Aameer Mustaaly Karachiwalla (Petitioner) VS Deputy Commissioner I.R and Ors (Respondent)	D.B.	Order	15-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.742/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Aameer Mustaaly Karachiwalla,C.A.377/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Aameer Mustaaly Karachiwalla Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
144		Conf.Case 19/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Ahmed Nawaz Mughari (Appellant) VS The State (Respondent)	D.B.	Judgement	23-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
145		H.C.A 119/2020 (D.B.) Sindh High Court, Karachi	2020	Pakistan State Oil Company Ltd. (Appellant) VS Province of Sindh & others (Respondent)	D.B.	Order	22-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
146		Const. P. 6223/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Mahmood Textile Mills Ltd (Petitioner) VS Province of Sindh & ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.4847/2021 Mahmood Textile Mills Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others,C.A.1141/2021 Mahmood Textile Mills Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others Before Supreme Court of Pakistan	Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Pending
147		Const. P. 6228/2020 (D.B.) Sindh High Court, Karachi	2020	NBP Saving Fund (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
148		Const. P. 6247/2020 (D.B.) Sindh High Court, Karachi	2020	Schlumberger Seaco Inc (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
149		Const. P. 5518/2020 (D.B.) Sindh High Court, Karachi	2020	Isra Islamic Foundation (Guaratee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
150		H.C.A 68/2007 (D.B.) Sindh High Court, Karachi	2007	ePlanet Ventures Ltd & Ors (Appellant) VS Gateway (Pvt) Ltd (Respondent)	D.B.	Order	21-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
151		Spl.At.J.A. 337/2019 (D.B.) Sindh High Court, Karachi	2019	Adnan (Appellant) VS The State (Respondent)	D.B.	Judgement	27-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
152		Cr.Bail 36/2020 (D.B.) Sindh High Court, Karachi	2020	MST. ADEEBA KHAN W/O ADIL KHAN (Applicant) VS THE STATE THROUGH FIA (Respondent)	D.B.	Order	06-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
153		Const. P. 6547/2020 (D.B.) Sindh High Court, Karachi	2020	Mehmood Ahmed Memon (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	25-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
154		Spl.Cr.A.T.A. 348/2019 (D.B.) Sindh High Court, Karachi	2019	Nasarullah Khan son of Nazir Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	08-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
155		Criminal Miscelleneous 386/2020 (D.B.) Sindh High Court, Karachi	2020	MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE & ANOTHER (Respondent)	D.B.	Order	08-DEC-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
156		Const. P. 1410/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	Muhammad Jawed Khan (Petitioner) VS Mst. Shaista & Others (Respondent)	S.B.	Order	28-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
157		Spl.Anti.Ter.A. 190/2019 (D.B.) Sindh High Court, Karachi	2019	SYED ZAIN ALI S/O SYED SHAKIR ALI (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	07-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
158		Conf.Case 22/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Rafique @Peeko (Appellant) VS The State (Respondent)	D.B.	Order	26-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
159		Civil Revision 134/2002 (S.B.) Sindh High Court, Circuit at Hyderabad	2002	Haji Jamaluddin (Applicant) VS Province of Sindh & others (Respondent)	S.B.	Order	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
160		Cr.Bail 1574/2020 (D.B.) Sindh High Court, Karachi	2020	MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE (Respondent)	D.B.	Order	08-DEC-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
161		Cr.Bail 619/2020 (D.B.) Sindh High Court, Karachi	2020	YOUSUF S/O KHADIM HUSSAIN (Applicant) VS THE STATE (Respondent)	D.B.	Order	20-MAY-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
162		Criminal Appeal 125/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Abdul Razzak (Appellant) VS The State (Respondent)	D.B.	Judgement	07-OCT-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.389/2020 Abdul Razzak v. The State Before Supreme Court of Pakistan	Pending Adjourned
163		Conf.Case 16/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Nazeer Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	10-SEP-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
164		H.C.A 87/2020 (D.B.) Sindh High Court, Karachi	2020	Director General Petroleum & another (Appellant) VS Oil & Gas investment Limited (Respondent)	D.B.	Judgement	12-APR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.L.A.919-K/2021 Oil and Gas Investments Limited v. Director General of Petroleum Concessions & another Before Supreme Court of Pakistan	Disposed Dismissed as Not Pressed
165		Criminal Appeal 70/2018 (D.B.) Sindh High Court, Circuit at Hyderabad	2018	Irshad Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	07-SEP-21	No	We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
166		Const. P. 1216/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
167		Const. P. 1011/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Johar Associates Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	09-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
168		Const. P. 1363/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
169		Const. P. 1722/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ontex Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	08-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
170		Const. P. 1138/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
171		Const. P. 1523/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Commodities Trade Link (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
172		Const. P. 1276/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Amina (Petitioner) VS Hyder Abbas Abbasi and Others (Respondent)	D.B.	Order	18-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
173		Const. P. 3268/2021 (D.B.) Sindh High Court, Karachi	2021	Rehan Arif (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-JUN-21	Yes	Import of vehicle under personal baggage and payment of duty and taxes under Para 6 of Appendix E of the Import Policy order 2020	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.1442-K/2021 The Federation of Pakistan & another v. Rehan Arif & others Before Supreme Court of Pakistan	Pending
174		Cr.J.A 149/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Mashooque Ali (Appellant) VS The State (Respondent)	D.B.	Order	25-MAR-21	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
175		H.C.A 237/2021 (D.B.) Sindh High Court, Karachi	2021	Shayan Akbar Ali & Others (Appellant) VS Amir Ali & Others (Respondent)	D.B.	Order	17-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
176		H.C.A 247/2021 (D.B.) Sindh High Court, Karachi	2021	Katiawar Co-operative Housing Society (Appellant) VS Amin Tahir Omerson & others (Respondent)	D.B.	Order	20-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
177		H.C.A 204/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Yasmeen Saleem & Others (Appellant) VS Muhammad Azam Baig & Others (Respondent)	D.B.	Order	08-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
178		H.C.A 192/2006 (D.B.) Sindh High Court, Karachi	2006	Maj. (Retd) Nawazish Ali (Appellant) VS Muhammad Saleem Asar & Ors (Respondent)	D.B.	Judgement	10-NOV-21	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
179		Const. P. 4623/2018 (D.B.) Sindh High Court, Karachi	2018	United Bank Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
180		H.C.A 279/2021 (D.B.) Sindh High Court, Karachi	2021	Zeenat Hothi (Appellant) VS Haris Gazdar & others (Respondent)	D.B.	Order	07-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
181		I. A 61/2022 (D.B.) Sindh High Court, Karachi	2022	Muhammad Anwar (Appellant) VS Haji Hamza Khan Jamali & others (Respondent)	D.B.	Order	28-JUN-22	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
182		Const. P. 3718/2022 (D.B.) Sindh High Court, Karachi	2022	Abbott Laboratories (Pakistan) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
183		Const. P. 4595/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Pakistan Herald Publication (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
184		Const. P. 4208/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Shujjauddin and Brother (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
185		Const. P. 4233/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Rowaski Mills Pvt Ltd (Petitioner) VS FBR and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
186		Const. P. 4003/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Health & Nutrition Dev. Society (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	31-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
187		Cr.Rev 31/2021 (D.B.) Sindh High Court, Bench at Sukkur	2021	Mst. Naziran @ Naji Mallah (Applicant) VS The State & others (Respondent)	D.B.	Order	07-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)	C.P.641-K/2022 Abdul Hameed v. Murlidhar & others Before Supreme Court of Pakistan	Pending
188		Cr.Rev 31/2022 (D.B.) Sindh High Court, Bench at Sukkur	2022	Nazir Narejo & another (Applicant) VS The State (Respondent)	D.B.	Order	24-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
189		Const. P. 2630/2024 (D.B.) Sindh High Court, Karachi	2024	Muhammad Rafiq Aslam (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
190		H.C.A 445/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Tariq Yaqoob Zaidi & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
191		Const. P. 5520/2020 (D.B.) Sindh High Court, Karachi	2020	Isra Islamic Foundation (Guaratee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
192		Const. P. 5403/2020 (D.B.) Sindh High Court, Karachi	2020	Amina Faruque (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.764/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Amina Faruque,C.A.399/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Amina Faruque Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
193		Criminal Miscelleneous 467/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	MST.MAREENA (Petitioner) VS S.S.P DISTT.THATTA & OTHERS (Respondent)	S.B.	Order	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
194		Const. P. 5115/2014 (D.B.) Sindh High Court, Karachi	2014	Q & Q Food Industries (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Order	15-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
195		Cr.Bail 35/2020 (D.B.) Sindh High Court, Karachi	2020	MST. ADEEBA KHAN W/O ADIL KHAN (Applicant) VS THE STATE (Respondent)	D.B.	Order	06-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
196		Spl.Cr.A.T.A. 223/2019 (D.B.) Sindh High Court, Karachi	2019	Shahzad Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	27-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
197		Cr.Bail 729/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Jalal @ Babu (Applicant) VS The State (Respondent)	S.B.	Order	17-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
198		Const. P. 6676/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Isamil Ind Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
199		Criminal Appeal 114/2020 (D.B.) Sindh High Court, Karachi	2020	MUHAMMAD KAMRAN S/O ABDUL RAZZAK (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	06-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
200		Cr.Bail 735/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	KARIM BUX MAGSI & ANOTHER (Applicant) VS THE STATE (Respondent)	S.B.	Order	04-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
201		Const. P. 205/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
202		Cr.Bail 576/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Moosa (Applicant) VS The State (Respondent)	S.B.	Order	24-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
203		Const. P. 775/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Shamsuddin Dahri (Petitioner) VS Learned A.D.J & others (Respondent)	D.B.	Order	23-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
204		Cr.Misc. 613/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	Abdul Wahab Abbasi & Others (Applicant) VS P.O.Sindh & Others (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
205		Const. P. 549/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Majid Ali (Petitioner) VS P.O Sindh & Other (Respondent)	S.B.	Order	11-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
206		Const. P. 207/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
207		Const. P. 5210/2020 (D.B.) Sindh High Court, Karachi	2020	Tariq Janoo (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.749/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Mian Tariq Janoo,C.A.384/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Mian Tariq Janoo Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
208		Const. P. 2026/2016 (S.B.) Sindh High Court, Circuit at Hyderabad	2016	Prem (Petitioner) VS Distt: Judge Badin and others (Respondent)	S.B.	Order	21-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
209		Const. P. 73/2021 (D.B.) Sindh High Court, Karachi	2021	NBP (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
210		Const. P. 6227/2020 (D.B.) Sindh High Court, Karachi	2020	Atlas Income Fund Trust (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
211		Civil Revision 50/2008 (S.B.) Sindh High Court, Circuit at Hyderabad	2008	Assistant Administrator Evacuee Trust Property Hyd (Applicant) VS Syed Nawaz Ali Shah and other (Respondent)	S.B.	Order	07-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
212		Const. P. 5047/2020 (D.B.) Sindh High Court, Karachi	2020	United Retail Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
213		Const. P. 398/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Ghulam Rasool Babar (Petitioner) VS Province Of Sindh & Others (Respondent)	S.B.	Order	28-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
214		Const. P. 5337/2014 (D.B.) Sindh High Court, Karachi	2014	M/s Zam Zam Flour Mills and Ors (Petitioner) VS Fed. of Pakistan and ORs (Respondent)	D.B.	Order	15-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
215		Const. P. 1002/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Digri Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	09-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
216		Const. P. 1213/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
217		Const. P. 3673/2021 (D.B.) Sindh High Court, Karachi	2021	Arshad Ali Khan (Petitioner) VS FBR and Others (Respondent)	D.B.	Order	23-JUN-21	Yes	Maintainability of Petition against a Show Cause Notice; held not maintainable.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
218		Const. P. 1533/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Orient Communication (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
219		Spl.H.C.A 23/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Muslim Cotton Mills (Pvt) Ltd. & others (Appellant) VS Allied Bank Ltd. & another (Respondent)	D.B.	Judgement	04-FEB-21	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.588/2021 Liberty Mills Limited, Karachi v. Muslim Cotton Mills (Pvt) Limited, Karachi and others,C.A.1740/2021 Liberty Mills Limited, Karachi v. Muslim Cotton Mills (Pvt) Limited, Karachi and others Before Supreme Court of Pakistan	Disposed Disposed of. CMA 1983/21 is allowed,Pending Adjourned
220		Const. P. 1653/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bakers Huges EHO Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
221		Const. P. 1707/2021 (D.B.) Sindh High Court, Karachi	2021	Total Parco Pakistan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	08-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
222		Const. P. 1824/2021 (D.B.) Sindh High Court, Karachi	2021	B. Braun Pakistan Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	12-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
223		Const. P. 1360/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
224		Const. P. 1411/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Khairpur Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	26-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
225		H.C.A 278/2021 (D.B.) Sindh High Court, Karachi	2021	Ms. Bilquis Qureshi & Others (Appellant) VS Dr. Nasim Kalar (Respondent)	D.B.	Order	13-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
226		H.C.A 168/2020 (D.B.) Sindh High Court, Karachi	2020	Asif Mannaan & others (Appellant) VS Suleman Lallani & others (Respondent)	D.B.	Order	15-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
227		H.C.A 322/2021 (D.B.) Sindh High Court, Karachi	2021	Gajadhar (Appellant) VS MCB Bank & Others (Respondent)	D.B.	Order	17-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
228		H.C.A 148/2021 (D.B.) Sindh High Court, Karachi	2021	Sardar Ahmed and Another (Appellant) VS Kaleem Ahmed & Others (Respondent)	D.B.	Order	20-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
229		Const. P. 1213/2015 (D.B.) Sindh High Court, Karachi	2015	Muhammad Iqbal Muneeb and Ors (Petitioner) VS Federal Tax Ombudsman and Ors (Respondent)	D.B.	Judgement	25-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
230		Const. P. 6500/2021 (D.B.) Sindh High Court, Karachi	2021	Aijaz Ahmed Shaikh (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
231		H.C.A 112/2021 (D.B.) Sindh High Court, Karachi	2021	Shariq Najam & Others (Appellant) VS Muhammad Amin & Another (Respondent)	D.B.	Order	28-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
232		H.C.A 189/2021 (D.B.) Sindh High Court, Karachi	2021	Pakistan International Airlines Coporation Ltd (Appellant) VS Dr. Qadir Dad Shah & Others (Respondent)	D.B.	Order	08-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
233		Const. P. 4549/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Rehman Solvent Plant and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
234		Const. P. 4671/2022 (D.B.) Sindh High Court, Karachi	2022	Nisra Ahmed (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	10-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
235		Const. P. 6620/2020 (D.B.) Sindh High Court, Karachi	2020	M/s N.P Cotton Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	29-SEP-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
236		Const. P. 1579/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Yousuf & Sons (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
237		Const. P. 1788/2022 (D.B.) Sindh High Court, Karachi	2022	Ahmed Nawaz Jagirani (Petitioner) VS The State (NAB) (Respondent)	D.B.	Order	12-FEB-24	No		Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
238		Spl.Cr.J.A 34/2020 (D.B.) Sindh High Court, Bench at Sukkur	2020	Naimatullah Pathan (Petitioner) VS The State (Respondent)	D.B.	Judgement	13-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
239		Spl. Cr. A. 219/2019 (D.B.) Sindh High Court, Bench at Sukkur	2019	Shoukat Hussain (Applicant) VS The State (Respondent)	D.B.	Judgement	17-AUG-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)	J.P.510/2023 Shoukat Hussain v. The State Before Supreme Court of Pakistan	Pending
240		Spl.Anti.Ter.J.A. 161/2023 (D.B.) Sindh High Court, Karachi	2023	GHULAM RABBANI S/O ABDUL KAREEM (Appellant) VS THE STATE (Respondent)	D.B.	Order	23-FEB-24	Yes		Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
241		Const. P. 1156/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	The State through Chairman NAB (Petitioner) VS Anees-ur-Rehman Mahar & others (Respondent)	D.B.	Order	06-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
242		Const. P. 2823/2024 (D.B.) Sindh High Court, Karachi	2024	Noor Muhammad and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
243		H.C.A 443/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Mst. Nida Haris & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
244		Const. P. 2782/2015 (D.B.) Sindh High Court, Karachi	2015	The NAB (Petitioner) VS Presiding Officer Accountability Court and Ors (Respondent)	D.B.	Order	13-MAY-24	No		Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
245		Const. P. 2596/2024 (D.B.) Sindh High Court, Karachi	2024	Sutan Ali Jessani (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
246		Cr.Bail 766/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	REVACHAND @ BABOO (Applicant) VS THE STATE (Respondent)	S.B.	Order	21-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
247		Const. P. 5333/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Bakar (Petitioner) VS Asstt: Commissioner I.R and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.763/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Bakar,C.A.398/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Bakar Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
248		Const. P. 5489/2020 (D.B.) Sindh High Court, Karachi	2020	Noor Ahmed (Petitioner) VS Asstt: Commissioner I.R and Ors (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.1591/2021 Commissioner Inland Revenue, Karachi and others v. Noor Ahmad,C.A.407/2022 Commissioner Inland Revenue, Karachi and others v. Noor Ahmad Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
249		Spl.Anti.Ter.A. 48/2020 (D.B.) Sindh High Court, Karachi	2020	SHERIYAR S/O WALI MUHAMMAD (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent)	D.B.	Judgement	19-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
250		Cr.Acq.A. 60/2020 (D.B.) Sindh High Court, Circuit at Hyderabad	2020	WAHEED ALI (Appellant) VS ZAHIR HUSSAIN & OTHERS (Respondent)	D.B.	Order	11-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
251		Const. P. 6194/2020 (D.B.) Sindh High Court, Karachi	2020	Mir Akbar Askani (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
252		Cr.Bail 63/2020 (D.B.) Sindh High Court, Karachi	2020	SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent)	D.B.	Order	23-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
253		Const. P. 5204/2020 (D.B.) Sindh High Court, Karachi	2020	Nadeem Ahmed Khan (Petitioner) VS FBR and Others (Respondent)	D.B.	Order	21-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
254		Const. P. 450/2021 (D.B.) Sindh High Court, Karachi	2021	Shahla Khalid (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	20-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
255		Const. P. 6226/2020 (D.B.) Sindh High Court, Karachi	2020	UBL Growth & Income Fund (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
256		Const. P. 6677/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Astro Plastics Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
257		Const. P. 6678/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Dollar Fast Exchange Co. (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
258		Const. P. 6094/2020 (D.B.) Sindh High Court, Karachi	2020	Al Ghazi Traders Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	30-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
259		Criminal Appeal 394/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	Rizwan ali & another (Appellant) VS The State (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
260		Const. P. 5888/2020 (D.B.) Sindh High Court, Karachi	2020	M/s BASF Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	08-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
261		Const. P. 5126/2020 (D.B.) Sindh High Court, Karachi	2020	Nazli Sohail (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.743/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Nazli Sohail,C.A.378/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Nazli Sohail Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
262		Const. P. 240/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Faran Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
263		Const. P. 259/2021 (D.B.) Sindh High Court, Karachi	2021	Khana Dan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
264		Cr.Misc. 137/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Dost Muhammad (Applicant) VS Civil Judge & Judicial Magistrate-III, and others (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
265		Const. P. 134/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.601-K/2021 Abdul Haseeb v. Secretary Home Department & others Before Supreme Court of Pakistan	Disposed Dismissed
266		Cr.J.A 109/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	MUHAMMAD ALI (Appellant) VS THE STATE (Respondent)	S.B.	Judgement	09-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
267		Const. P. 6122/2020 (D.B.) Sindh High Court, Karachi	2020	Lucky Landmark (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
268		Const. P. 5526/2020 (D.B.) Sindh High Court, Karachi	2020	Tariq Islam (Petitioner) VS Asst: / Deputy Commissioner I.R and Ors (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.766/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Tariq Islam,C.A.401/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Tariq Islam Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
269		Cr.Bail 695/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Mithal Khan (Applicant) VS The State (Respondent)	S.B.	Order	07-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
270		Const. P. 843/2021 (D.B.) Sindh High Court, Karachi	2021	Liberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	01-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
271		Const. P. 135/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
272		Const. P. 5306/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Abdul Rasool (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.757/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Abdul Rasool,C.A.392/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Abdul Rasool Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
273		Const. P. 896/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
274		Const. P. 408/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Larr Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.5389/2021 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Kashif Ali and another,C.A.2848/2022 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Kashif Ali and another Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed and Remanded,Disposed
275		Cr.J.A 14/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Niaz Hussain Chachar (Appellant) VS The State (Respondent)	D.B.	Judgement	29-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
276		Cr.Bail 269/2020 (D.B.) Sindh High Court, Karachi	2020	MAHMOOD ALAM @ GERNADE (Applicant) VS THE STATE (Respondent)	D.B.	Order	01-APR-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
277		Spl.Cr.A.T.A. 76/2020 (D.B.) Sindh High Court, Karachi	2020	Fazal Wahab @ Kaki (Appellant) VS The State (Respondent)	D.B.	Judgement	20-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
278		Const. P. 5692/2020 (D.B.) Sindh High Court, Karachi	2020	Abdullah Memon (Petitioner) VS Govt. of Sindh and Others (Respondent)	D.B.	Order	11-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
279		Conf.Case 1/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Manzoor Ahmed (Appellant) VS The State (Respondent)	D.B.	Order	30-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
280		Criminal Appeal 176/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Waheed Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	15-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
281		Const. P. 5269/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Jaffer Busines System (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	23-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
282		Const. P. 1137/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
283		Const. P. 1148/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Jabbar Steel Ind and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
284		Criminal Appeal 143/2019 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: [Confirmation Case No.29 of 2019] Cr. Jail Appeal No.D-142 of 2019	2019	Aijaz Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	17-SEP-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
285		Conf.Case 18/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Sartaj (Appellant) VS The State (Respondent)	D.B.	Judgement	17-SEP-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
286		Const. P. 1661/2021 (D.B.) Sindh High Court, Karachi	2021	Sheikh Muhammad Manzoor (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
287		H.C.A 267/2021 (D.B.) Sindh High Court, Karachi	2021	Gul Muhammad Jakhrani (Appellant) VS Muhammad Anwar Shafi & Others (Respondent)	D.B.	Order	30-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
288		H.C.A 178/2015 (D.B.) Sindh High Court, Karachi	2015	H.H Girls School (Appellant) VS Sindh Building Control Authority & Others. (Respondent)	D.B.	Order	20-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
289		H.C.A 343/2021 (D.B.) Sindh High Court, Karachi	2021	Ayub Raza Khan & Another (Appellant) VS All Pakistan Women Association & Others (Respondent)	D.B.	Order	24-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
290		H.C.A 289/2009 (D.B.) Sindh High Court, Karachi	2009	Fertilizer Imports Department & Ors. (Appellant) VS Bank Al Mashriq & Ors. (Respondent)	D.B.	Order	09-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
291		H.C.A 161/2019 (D.B.) Sindh High Court, Karachi	2019	Karachi Metropolitan Corporation & others (Appellant) VS M/s. Multix International Corporation (Respondent)	D.B.	Order	01-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
292		Conf.Case 36/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Mashooque Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	29-OCT-21	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
293		H.C.A 158/2021 (D.B.) Sindh High Court, Karachi	2021	Zahid Ali Khan (Appellant) VS Mrs. Fauzia Aqeel Lari (Respondent)	D.B.	Order	09-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
294		H.C.A 76/2018 (D.B.) Sindh High Court, Karachi	2018	Miss Madeha Saeed (Appellant) VS Mst. Seema Jahangir & others (Respondent)	D.B.	Order	24-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
295		Const. P. 1774/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Reliance Steel (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
296		Const. P. 4566/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Brothers Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
297		Const. P. 4069/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Rehab Inter Trade (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
298		Const. P. 4679/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Junaid Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	10-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
299		Const. P. 2530/2022 (D.B.) Sindh High Court, Karachi	2022	Adamjee Junaid Makda (Petitioner) VS FBR and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
300		Const. P. 1612/2021 (D.B.) Sindh High Court, Bench at Sukkur	2021	Sanaullah Shaikh & Others (Petitioner) VS P.O Sindh & Others (Respondent)	D.B.	Order	02-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
301		Cr.Acq.A. 24/2020 (D.B.) Sindh High Court, Bench at Sukkur	2020	Shakeel Ahmed panhwar (Appellant) VS Bilal Alias Shahnawaz Panhwar & 5 Ors (Respondent)	D.B.	Judgement	03-OCT-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
302		Const. P. 2825/2024 (D.B.) Sindh High Court, Karachi	2024	Kapeel Kumar (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	06-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
303		Const. P. 3066/2024 (D.B.) Sindh High Court, Karachi	2024	M/s Pak Terry Mills Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	21-JUN-24	Yes		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
304		Cr.Bail 1648/2019 (S.B.) Sindh High Court, Karachi	2019	ALI REHMAN S/O HAJI REHMAN (Applicant) VS THE STATE (Respondent)	S.B.	Order	18-NOV-19	No		Hon'ble Justice Mrs. Rashida Asad
305		Conf.Case 22/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Abdul Razzak (Appellant) VS The State (Respondent)	D.B.	Judgement	07-OCT-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
306		Cr.J.A 32/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	GHAZI KHAN & ANOTHER (Appellant) VS THE STATE (Respondent)	D.B.	Order	22-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.357/2020 Ghazi Khan and Zakir Ali v. The State Before Supreme Court of Pakistan	Pending
307		H.C.A 141/2020 (D.B.) Sindh High Court, Karachi	2020	M/s. Masoomi Enterprise Pakistan (Pvt) Ltd. & ors (Appellant) VS M/s. Ping Tan (Fishery Company) & others (Respondent)	D.B.	Judgement	02-DEC-20	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
308		Const. P. 257/2021 (D.B.) Sindh High Court, Karachi	2021	Abdullah Shah Ghazi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
309		I. A 5/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	Nisar Ahmed (Appellant) VS Syed Ashfaque Ali & anothers (Respondent)	S.B.	Order	28-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
310		Const. P. 378/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Mst. Sawera & AOR. (Petitioner) VS P.O. Sindh & Ors. (Respondent)	S.B.	Order	28-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
311		Const. P. 5476/2020 (D.B.) Sindh High Court, Karachi	2020	Rotocast Engineering Co (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
312		Spl.Cr.A.T.A. 222/2019 (D.B.) Sindh High Court, Karachi	2019	Shahzad Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	27-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
313		Const. P. 5811/2020 (D.B.) Sindh High Court, Karachi	2020	Babar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
314		Civil Revision 56/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Haji Karumdin & Others (Applicant) VS Muhammad Ashraf & Others (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
315		Const. P. 5236/2020 (D.B.) Sindh High Court, Karachi	2020	Mrs. Farkhanda Sattar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.755/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Farkhunda Sattar,C.A.390/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Farkhunda Sattar Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
316		Const. P. 5211/2020 (D.B.) Sindh High Court, Karachi	2020	Azneem Bilwani (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.750/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Azneem Bilwani,C.A.385/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Azneem Bilwani Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
317		Cr.Bail 621/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Sajjan (Applicant) VS The State (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
318		Const. P. 6540/2020 (D.B.) Sindh High Court, Karachi	2020	Mrs. Nishat Usmani and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
319		Conf.Case 17/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Ghazi Khan (Appellant) VS The State (Respondent)	D.B.	Order	22-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad
320		Const. P. 5729/2020 (D.B.) Sindh High Court, Karachi	2020	Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
321		Cr.Bail 76/2020 (D.B.) Sindh High Court, Karachi	2020	FAIZ MUHAMMAD @ FAIZAI S/O AGHA MUHAMMAD (Applicant) VS THE STATE (Respondent)	D.B.	Order	25-MAR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
322		Const. P. 6706/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Lakhra PGC Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
323		Const. P. 206/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
324		Const. P. 5519/2020 (D.B.) Sindh High Court, Karachi	2020	Isra Islamic Foundation (Guarantee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
325		Spl:Sales Tax Ref: A. 23/2018 (D.B.) Sindh High Court, Karachi	2018	Sindh Revenue Board (Applicant) VS M/s. Hafiz Brothers Media Solution (Pvt) Ltd. (Respondent)	D.B.	Order	30-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
326		Civil Revision 10/2001 (S.B.) Sindh High Court, Circuit at Hyderabad	2001	Muhammad Mekyle (Applicant) VS Saindad &ORs (Respondent)	S.B.	Order	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
327		Cr.Bail 413/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Asif Ali (Applicant) VS The State (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
328		Const. P. 6041/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Makkah Steel (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	27-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
329		Const. P. 5219/2020 (D.B.) Sindh High Court, Karachi	2020	Khaja Moinuddin (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	22-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.753/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Khakhaja Moinuddin,C.A.388/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Khaja Moinuddin Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
330		Cr.Bail 650/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Waseem Ahmed and others (Applicant) VS The State (Respondent)	S.B.	Order	18-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
331		Const. P. 1946/2015 (D.B.) Sindh High Court, Circuit at Hyderabad	2015	Bashir Ahmed (Petitioner) VS Prov of Sindh & Ors (Respondent)	D.B.	Order	06-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
332		Cr.Bail 542/2020 (D.B.) Sindh High Court, Karachi	2020	MAHENDAR KUMAR S/O ROOP CHAND & ORS (Applicant) VS THE STATE (Respondent)	D.B.	Order	05-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	Crl.P.605/2020 Naresh Kumar v. The State thr. DAG,Crl.P.651/2020 Mahendar Kumar v. The State Before Supreme Court of Pakistan	Disposed Dismissed,Disposed Dismissed
333		Cr.Acq.A. 6/2016 (S.B.) Sindh High Court, Circuit at Hyderabad	2016	Inayatullah and others (Appellant) VS Abdul Kareem and others (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)	Crl.P.135-K/2018 Naveed Arshad v. Haji Hussain and others Before Supreme Court of Pakistan	Pending Notice
334		Const. P. 1217/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.5536/2021 Prof. Dr. Shamsuddin Shaikh v. Province of Sindh through Chief Secretary, Sindh, Karachi and others Before Supreme Court of Pakistan	Disposed Disposed of
335		Cr.J.A 98/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Nazeer Ahmed (Appellant) VS The State (Respondent)	D.B.	Judgement	10-SEP-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.349/2020 Nazeer Ahmed v. The State Before Supreme Court of Pakistan	Pending
336		Const. P. 1012/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Johar Associates Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	09-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
337		Const. P. 1141/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Geo Entertainment Television Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
338		Const. P. 1475/2021 (D.B.) Sindh High Court, Karachi	2021	CMA CGM Pakistan Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	26-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.2824/2021 CMA CGM Pakistan (Pvt) Ltd on behalf of CMA COM France, Karachi v. Pakistan through the Secretary Ministry of Finance Islamabad and others Before Supreme Court of Pakistan	Pending
339		Cr.J.A 71/2018 (D.B.) Sindh High Court, Circuit at Hyderabad	2018	Irshad Ali & another (Appellant) VS The State (Respondent)	D.B.	Judgement	07-SEP-21	No	We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
340		Cr.J.A 69/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Sartaj (Appellant) VS The State (Respondent)	D.B.	Judgement	17-SEP-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
341		Const. P. 1786/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Barrett Hodgson Pakistan (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	10-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
342		Const. P. 1333/2021 (D.B.) Sindh High Court, Karachi	2021	Rukhsana Zaffar & Ors (Petitioner) VS Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
343		I.T.R.A 114/2018 (D.B.) Sindh High Court, Karachi	2018	THE COMMISSIONER INLAND REVENUE (Applicant) VS M/S FAZLE RABBI (PRIVATE) LIMITED (Respondent)	D.B.	Order	11-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
344		H.C.A 299/2021 (D.B.) Sindh High Court, Karachi	2021	Asif Siddik Adam (Appellant) VS Siddiki Fun Trust & Others (Respondent)	D.B.	Order	10-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.936-K/2023 Asif Siddik Adam v. Siddiki Fund Trust through its Trustees & others Before Supreme Court of Pakistan	Pending
345		H.C.A 171/2006 (D.B.) Sindh High Court, Karachi	2006	Muhammad Saleem Asar & Ors (Appellant) VS Karachi Building Control Authority & Or (Respondent)	D.B.	Judgement	10-NOV-21	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
346		I. A 62/2019 (D.B.) Sindh High Court, Karachi	2019	Noman Tabani (Appellant) VS Faysal Bank Limited & another (Respondent)	D.B.	Order	29-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
347		H.C.A 179/2015 (D.B.) Sindh High Court, Karachi	2015	H.H Girls School (Appellant) VS Sindh Building Control Authority & Others (Respondent)	D.B.	Order	20-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
348		H.C.A 79/2021 (D.B.) Sindh High Court, Karachi	2021	Omar Yousuf Choudhary & Others (Appellant) VS Nadia Yousuf Choudhary & Others (Respondent)	D.B.	Order	20-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
349		H.C.A 306/2014 (D.B.) Sindh High Court, Karachi	2014	Adnan Rana (Appellant) VS Captain Syed Usama Bin Usman & others (Respondent)	D.B.	Order	26-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
350		H.C.A 226/2015 (D.B.) Sindh High Court, Karachi	2015	Abdul Razzak Khamosh (Appellant) VS Province of Sindh & others (Respondent)	D.B.	Order	15-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
351		H.C.A 19/1972 (D.B.) Sindh High Court, Karachi	1972	Messrs. Mohammad Amin Mohammad Bashir Ltd. (Appellant) VS Messrs. Karachi Trading Agency (Respondent)	D.B.	Order	09-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
352		Const. P. 4447/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Steel Zone (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
353		Spl:Sales Tax Ref: A. 2500/2015 (D.B.) Sindh High Court, Karachi	2015	Commissioner Inland Revenue Zone-IV (Applicant) VS M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent)	D.B.	Judgement	22-AUG-22	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.1091-K/2022 Commissioner-IR Zone-IV v. M/s. Hamdam Paper Products (Private) Limited Before Supreme Court of Pakistan	Pending
354		Const. P. 4684/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Bismillah Industry & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	10-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
355		Const. P. 2917/2022 (D.B.) Sindh High Court, Karachi	2022	M/s M.M International (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	29-SEP-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
356		Const. P. 4217/2022 (D.B.) Sindh High Court, Karachi	2022	AF Steel Re-Rolling Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
357		Spl. Cr. A. 69/2021 (D.B.) Sindh High Court, Bench at Sukkur	2021	Syed Rehman Pathan (Applicant) VS The State (Respondent)	D.B.	Judgement	13-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)	J.P.410/2023 Syed Rehman v. The State Before Supreme Court of Pakistan	Pending
358		Const. P. 1622/2023 (D.B.) Sindh High Court, Karachi	2023	M/s Ismailia Platinum Coop Housing Society Ltd (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	07-MAR-24	No		Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
359		H.C.A 236/2024 (D.B.) Sindh High Court, Karachi	2024	Shaikh Ahsan Elahi (Appellant) VS Nadeem Ahmed & Others (Respondent)	D.B.	Order	12-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
360		Const. P. 5333/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Bakar (Petitioner) VS Asstt: Commissioner I.R and Others (Respondent)	D.B.	Order	27-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.763/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Bakar,C.A.398/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Bakar Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
361		Const. P. 700/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	27-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
362		Cr.Bail 837/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Arshad (Applicant) VS The State (Respondent)	S.B.	Order	08-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
363		Cr.Bail 442/2020 (D.B.) Sindh High Court, Karachi	2020	NIZAMUDDIN S/O MEHRABUDDIN (Applicant) VS THE STATE (Respondent)	D.B.	Order	16-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
364		Const. P. 77/2021 (D.B.) Sindh High Court, Karachi	2021	Telenor Microfinance Bank Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	13-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
365		Conf.Case 10/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Ghulam Rasool (Appellant) VS The State (Respondent)	D.B.	Judgement	06-OCT-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
366		Const. P. 4531/2015 (D.B.) Sindh High Court, Karachi	2015	Mohammad Hassan (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Order	21-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
367		Const. P. 443/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Afetex Ind (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	20-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
368		Const. P. 2325/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Shahmeer Khan (Petitioner) VS SJ Ex Officio JOP (Respondent)	D.B.	Order	23-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
369		Const. P. 5242/2020 (D.B.) Sindh High Court, Karachi	2020	Ubaid Hussain Akhtar (Petitioner) VS Deputy Commissioner (Appeals-III) and Ors (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.756/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Ubaid Hasan Akhtar,C.A.391/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Ubaid Hasan Akhtar Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
370		Cr.J.A 60/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Ahmed Nawaz Mughari (Appellant) VS The State (Respondent)	D.B.	Judgement	23-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.358/2020 Ahmed Nawaz v. The State,Crl.P.185-K/2020 Sajan Mugheri v. Ahmed Nawaz & another,Crl.A.29-K/2022 Sajan Mugheri v. Ahmed Nawaz & another Before Supreme Court of Pakistan	Pending Adjourned,Disposed Leave Granted,Pending
371		Const. P. 410/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Larr Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad	C.P.5390/2021 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Zeeshan Qureshi,C.A.2849/2022 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Zeeshan Qureshi Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed and Remanded,Disposed
372		Criminal Appeal 72/2014 (S.B.) Sindh High Court, Circuit at Hyderabad	2014	Satabo (Appellant) VS The State (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
373		Cr.Bail 74/2020 (D.B.) Sindh High Court, Karachi	2020	ZABIHULLAH @ ZUBAIR S/O ABDUL REHMAN & OTHERS (Applicant) VS THE STATE (Respondent)	D.B.	Order	25-MAR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
374		Const. P. 6301/2020 (D.B.) Sindh High Court, Karachi	2020	M/s SEPCO Ltd (Petitioner) VS Fed. of Pakistan and Othes (Respondent)	D.B.	Order	10-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
375		Const. P. 4621/2020 (D.B.) Sindh High Court, Karachi	2020	JS Bank Ltd (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Order	22-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
376		Const. P. 4693/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Muhammad Ejaz and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
377		Const. P. 6225/2020 (D.B.) Sindh High Court, Karachi	2020	Maqsod Spinning Mills Ltd (Petitioner) VS Province of Sindh ors (Respondent)	D.B.	Order	07-DEC-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
378		Civil Revision 92/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Zabiullah (Applicant) VS Federation of Pakistan & Others (Respondent)	S.B.	Order	24-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
379		Const. P. 5328/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Ibrahim (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.762/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Ibrahim,C.A.397/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Ibrahim Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
380		Const. P. 2928/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Ghulam Hyder Phul (Petitioner) VS Province Of Sindh and Others (Respondent)	D.B.	Order	04-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
381		Const. P. 884/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
382		Const. P. 5239/2020 (D.B.) Sindh High Court, Karachi	2020	Sohail Ilahi (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	22-OCT-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
383		Cr.Bail 61/2020 (D.B.) Sindh High Court, Karachi	2020	SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent)	D.B.	Order	23-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
384		Cr.J.A 3/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Manzoor Ahmed (Appellant) VS THE STATE (Respondent)	D.B.	Order	30-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.339/2020 Manzoor Ahmed v. The State Before Supreme Court of Pakistan	Disposed Leave Granted
385		Const. P. 6093/2020 (D.B.) Sindh High Court, Karachi	2020	Medics Laboratories Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	30-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
386		Const. P. 321/2021 (D.B.) Sindh High Court, Karachi	2021	UBL Money Market Fund (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
387		Cr.J.A 74/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Abdul Sattar & another (Appellant) VS The State (Respondent)	D.B.	Judgement	29-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
388		Const. P. 5824/2020 (D.B.) Sindh High Court, Karachi	2020	DFL Corporation Pvt Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	18-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
389	2021 PLD Sindh Note 21, 2021 SBLR Sindh Note 617	H.C.A 119/2012 (D.B.) Sindh High Court, Karachi	2012	Ahmed Kuli Khattak & another (Appellant) VS Creek Marina (Singapore) Pvt Ltd. & Ors. (Respondent)	D.B.	Judgement	20-OCT-20	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.L.A.1433-K/2020 Ahmed Kuli Khan Khattak & another v. Creek Marina (Singapore) Pvt.Ltd & others Before Supreme Court of Pakistan	Disposed Dismissed
390		Const. P. 5444/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Techno Fabriks (Pvt) Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	12-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
391		Const. P. 276/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Aalyan Traders (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
392		Cr.Bail 11/2021 (D.B.) Sindh High Court, Circuit at Hyderabad	2021	ALI HASSAN @ CHANG (Applicant) VS GUL MUHAMMAD (Respondent)	D.B.	Order	08-SEP-21	No	In our considered view, applicant / accused is entitled for grant of bail after arrest for the reasons that in this Direct complaint straightaway NBWs were issued against the applicant / accused. F.I.R of the incident was not lodged at the concerned police station. There was inordinate delay in filing of the Direct complaint. Apparently, ingredients of Section 365-A PPC are not made out.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
393		Const. P. 1474/2021 (D.B.) Sindh High Court, Karachi	2021	Pakistan International Container Terminal Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	26-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
394		Const. P. 1410/2021 (D.B.) Sindh High Court, Karachi	2021	Adamjee Insurance Co. Ltd (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Order	24-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
395		Const. P. 1214/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
396		Criminal Appeal 74/2018 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: Cr. Jail Appeal No.D-76 of 2018. Cr. Appeal No.S-172 of 2018. Cr. Appeal No.S-173 of 2018. Cr. Appeal No.D-07 of 2019. Cr. Appeal No.D-08 of 2019. Cr. Appeal No.D-09 of 2019.	2018	Mukhtiar Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	07-SEP-21	No	We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	Crl.P.147-K/2018 Wazir Ali v. The State thr. P.G.Sindh,Crl.A.14-K/2020 Wazir Ali v. The State thr. P.G.Sindh,Crl.P.59-K/2021 Mumtaz Ali Nizamani v. NAB through Director General Sindh Before Supreme Court of Pakistan	In Transit Leave Granted,Disposed Allowed,Pending Adjourned
397		Conf.Case 13/2017 (D.B.) Sindh High Court, Circuit at Hyderabad	2017	Khamiso (Appellant) VS The State (Respondent)	D.B.	Judgement	07-OCT-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
398		Const. P. 1173/2021 (D.B.) Sindh High Court, Karachi	2021	M/s SIZA Foos Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
399		Const. P. 1359/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
400		Const. P. 1645/2021 (D.B.) Sindh High Court, Karachi	2021	Habib Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
401		Const. P. 1477/2021 (D.B.) Sindh High Court, Karachi	2021	Meezan Bank Ltd (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Order	26-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
402		H.C.A 268/2021 (D.B.) Sindh High Court, Karachi	2021	Works Cooperative Housing Society (Appellant) VS Muhammad Saleem Memon & Others (Respondent)	D.B.	Order	30-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
403		Cr.J.A 172/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Sajjan (Appellant) VS The State (Respondent)	D.B.	Order	08-NOV-21	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	Crl.P.268/2020 Zain Ali v. The State thr. Special Prosecutor , A.N.F.,J.P.411/2021 Sajjan v. The State,Crl.A.208/2022 Zain Ali v. The State thr. Special Prosecutor , A.N.F. Before Supreme Court of Pakistan	Disposed Leave Granted,Pending ,Disposed Dismissed
404		I. A 107/2021 (D.B.) Sindh High Court, Karachi	2021	Muhammad Saeed (Appellant) VS Shahid Ali (Respondent)	D.B.	Order	20-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
405		H.C.A 72/1973 (D.B.) Sindh High Court, Karachi	1973	Younus Khan & another (Appellant) VS Mst. Qudsia Begum (Respondent)	D.B.	Order	09-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
406		Const. P. 1608/2005 (D.B.) Sindh High Court, Karachi	2005	Ms. Talat Ejaz (Petitioner) VS City District Govt. Karachi (Respondent)	D.B.	Order	24-NOV-20	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
407		I. A 19/1990 (D.B.) Sindh High Court, Karachi	1990	Umer Ali (Appellant) VS Nasir Mohammad Shah & others (Respondent)	D.B.	Order	29-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
408		I. A 11/2012 (D.B.) Sindh High Court, Karachi	2012	United Bank Ltd., (Appellant) VS Ali Raza Khan (Respondent)	D.B.	Order	29-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
409		H.C.A 277/2021 (D.B.) Sindh High Court, Karachi	2021	Muhammad Haneef & another (Appellant) VS Hameed A. Haroon & others (Respondent)	D.B.	Order	07-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
410		I. A 88/2004 (D.B.) Sindh High Court, Karachi	2004	Gharadhara Nissan Ltd (Appellant) VS First Leasing Corporation Ltd (Respondent)	D.B.	Order	02-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
411		Const. P. 4879/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Musarrat Firdous (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	23-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
412		Const. P. 4873/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Akbari Engieering (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	23-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
413		H.C.A 206/2022 (D.B.) Sindh High Court, Karachi	2022	Muhammad Anees Abrahani (Appellant) VS Muhammad Feroz Khan & another (Respondent)	D.B.	Order	28-JUN-22	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
414		Const. P. 7003/2021 (D.B.) Sindh High Court, Karachi	2021	M/s M. Husssain & Co. and another (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	10-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
415		Spl.Cr.J.A 73/2021 (D.B.) Sindh High Court, Bench at Sukkur	2021	Tehseenullah Pathan & another (Appellant) VS The State (Respondent)	D.B.	Judgement	13-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)	J.P.445/2023 Tehseenullah Pathan v. The State Before Supreme Court of Pakistan	Pending
416		Const. P. 1011/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Rafique Ahmed Rajper (Petitioner) VS Federation of Pakistan & another (Respondent)	D.B.	Order	22-AUG-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
417		Const. P. 1012/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Muhammad Iqbal Memon (Petitioner) VS Chairman NAB Islamabad & others (Respondent)	D.B.	Order	22-AUG-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
418		H.C.A 314/2022 (D.B.) Sindh High Court, Karachi	2022	Pakistan Electronic Media Regulatory Authority (Appellant) VS ARY Communication Ltd & another (Respondent)	D.B.	Order	21-SEP-22	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
419		H.C.A 441/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Syed Adnan Ali & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
420		Const. P. 3814/2020 (D.B.) Sindh High Court, Karachi	2020	Zeeshan Younus (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Order	20-JUN-24	Yes		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
421		Const. P. 2674/2024 (D.B.) Sindh High Court, Karachi	2024	Abdul Aleem Uqaili and Others (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	21-JUN-24	Yes	the SPSC conducted the interviews and assessed the suitability of the candidates, which were adjudged accordingly and petitioners were not disclosed as successful. We cannot make further petitioners were not disclosed as successful. We cannot make further probe in this regard since earlier petition was disposed with certain directions, which directions were complied with by virtue of press release. However, as far as the present failures, in the shape of petitioners are concerned, this Bench cannot be a substitute of SPSC, to assume the role of interviewing panel and adjudge the suitability for the appointment of these candidates who were adjudged accordingly and not recommended.	Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
422		H.C.A 444/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Munsif Zaidi & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
423		Const. P. 2676/2024 (D.B.) Sindh High Court, Karachi	2024	M/s Eccenta Eximp (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
424		H.C.A 446/2022 (D.B.) Sindh High Court, Karachi	2022	Khurram Saeed Khan (Appellant) VS Salman Zaidi & Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
425		Const. P. 791/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Orient Communication Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	29-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
426		Cr.Bail 1200/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	ALI SHER (Applicant) VS THE STATE (Respondent)	S.B.	Order	17-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
427		Const. P. 5817/2020 (D.B.) Sindh High Court, Karachi	2020	Pacific Exim Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
428		Cr.Bail 257/2019 (S.B.) Sindh High Court, Circuit at Hyderabad	2019	Imtiaz Magsi (Applicant) VS The State (Respondent)	S.B.	Order	31-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
429		Cr.Bail 414/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Asif Ali (Applicant) VS The State (Respondent)	S.B.	Order	10-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
430		Cr.Bail 75/2020 (D.B.) Sindh High Court, Karachi	2020	ZABIHULLAH @ ZUBAIR S/O ABDUL REHMAN (Applicant) VS THE STATE (Respondent)	D.B.	Order	25-MAR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
431		Const. P. 5129/2020 (D.B.) Sindh High Court, Karachi	2020	Rehana Saigol (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.746/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Rehana Saigol,C.A.381/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Rehana Saigol Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
432		Const. P. 5209/2020 (D.B.) Sindh High Court, Karachi	2020	Ahmed Aman (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.748/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Ahmed Aman,C.A.383/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Ahmed Aman Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
433		Const. P. 238/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Faran Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
434		Const. P. 790/2021 (D.B.) Sindh High Court, Karachi	2021	Steady Lift Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	29-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
435		Const. P. 5315/2020 (D.B.) Sindh High Court, Karachi	2020	Amjad Shaikh (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.760/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Amjad Shaikh,C.A.395/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Amjad Shaikh Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
436		Const. P. 5730/2020 (D.B.) Sindh High Court, Karachi	2020	Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	13-NOV-20	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
437		Const. P. 6216/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Nadir Ali Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.771/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Nadir Ali Khan,C.A.406/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Muhammad Nadir Ali Khan Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
438		Const. P. 5235/2020 (D.B.) Sindh High Court, Karachi	2020	Asad Sayeed (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.754/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Asad Sayeed,C.A.389/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Asad Sayeed Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
439		Const. P. 5212/2020 (D.B.) Sindh High Court, Karachi	2020	Khalid Tabba (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.751/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Khalid Tabba,C.A.386/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Khalid Tabba Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
440		Const. P. 5895/2020 (D.B.) Sindh High Court, Karachi	2020	Fariha Subhani (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.769/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Fariyha Subhani,C.A.404/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Fariyha Subhani Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
441		Const. P. 934/2021 (D.B.) Sindh High Court, Karachi	2021	Ms/ Fuso Master Motors Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
442		Criminal Appeal 12/2016 (D.B.) Sindh High Court, Circuit at Hyderabad	2016	Poonjo & another (Appellant) VS The State (Respondent)	D.B.	Judgement	29-SEP-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.373/2020 Poonjo v. The State Before Supreme Court of Pakistan	Pending
443		Const. P. 5924/2020 (D.B.) Sindh High Court, Karachi	2020	Shakeel Ahmed (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissioner Inland Revenue and others (alongwith other connected Petitions), whereby, the petitioners have challenged the issuance of notice under Section 182(2) read with Section 116A of the Income Tax Ordinance, 2001, enforcing penalty for not submitting returns regarding Foreign Income and Assets Statement. The plea of the petitioners was that the petitioners have already declared Foreign Income and Assets from all the sources in their wealth statement filed under Section 116 alongwith their return of total income for the Tax Year 2019 under Section 114 of the Income Tax Ordinance, 2001, within the prescribed time limit, by availing e-filing facility via IRIS, whereas, such return was duly accepted, as no notice was issued to the petitioners by the Department in terms of Section 120(3) of the Income Tax Ordinance, 2001, requiring the petitioners to furnish any short documents in this regard. It was further argued on behalf of the petitioners that omission in filing returns was neither deliberate nor it has any financial implications or involvement of payment of any taxes, etc. therefore, the penalty provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Learned Divisional Bench of this Court by examining all the relevant provisions of law and case-laws has been pleased to allow the aforesaid Petitions in the following terms: - 13. In view of the foregoing discussions, we are of considered opinion that in the absence of prescribed format notified under Section 116A of the Income Tax Ordinance 2001, whereas, nothing has been concealed by petitioners, nor there is any consequence either on income or tax liability of petitioners for non-filing of Foreign Income & Assets Statement along with return of income for Tax Year 2019, the penal provisions of Section 182 of the Income Tax Ordinance, 2001, could not be invoked. Particularly, when respondents have failed to establish willful default or mens rea on the part of petitioners. We derive analogical guidance from the Non delegation Doctrine which is well established in jurisprudence and is attracted in the instant circumstances. Issuance of notices under section 182(2) cannot be validated, therefore, impugned notices having no support of lawful authority are hereby declared as illegal, hence, of no legal consequence. For these reasons, the petitions were allowed vide short order announced on 22.12.2020.	Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	C.P.770/2021 Commissioner Inland Revenue AEOI, Karachi and others v. Shakeel Ahmad,C.A.405/2022 Commissioner Inland Revenue AEOI, Karachi and others v. Shakeel Ahmad Before Supreme Court of Pakistan	Disposed Leave Granted,impugned judgment suspended,Disposed Disposed of
444		Civil Revision 13/2001 (S.B.) Sindh High Court, Circuit at Hyderabad	2001	Muhammad Moosa &ORs (Applicant) VS Saindad &ORs (Respondent)	S.B.	Order	05-OCT-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
445		Cr.Bail 620/2020 (D.B.) Sindh High Court, Karachi	2020	AHMED S/O MEHRAB GUL (Applicant) VS THE STATE (Respondent)	D.B.	Order	20-MAY-20	Yes		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
446		Cr.Bail 670/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Muhammad Ibrahim (Applicant) VS The State (Respondent)	S.B.	Order	18-AUG-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
447		Cr.Bail 62/2020 (D.B.) Sindh High Court, Karachi	2020	SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent)	D.B.	Order	23-APR-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
448		Criminal Miscelleneous 366/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	AWAIS (Appellant) VS S.H.O P.S MEHMOODABABD & OTHERS (Respondent)	S.B.	Order	21-SEP-20	Yes		Hon'ble Justice Mrs. Rashida Asad(Author)
449		Cr.J.A 66/2013 (D.B.) Sindh High Court, Circuit at Hyderabad	2013	Rafique @ Peeko (Appellant) VS The State (Respondent)	D.B.	Order	26-AUG-20	Yes		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.285/2020 Rafiq @ Peeko v. The State Before Supreme Court of Pakistan	Disposed Leave Granted
450		Const. P. 355/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Tabish Papers Mart (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
451		Const. P. 78/2021 (D.B.) Sindh High Court, Karachi	2021	Oleo Corp. Pvt Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	19-JAN-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
452		Cr.Bail 574/2020 (D.B.) Sindh High Court, Karachi	2020	MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE (Respondent)	D.B.	Order	05-MAY-20	No		Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
453		Const. P. 1361/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Ssakrand Sugar Mills Ltd (Petitioner) VS Fed.of Pakistan & Ors (Respondent)	D.B.	Order	22-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
454		Cr.Acq.A. 38/2020 (D.B.) Sindh High Court, Circuit at Hyderabad	2020	STATE ANF (Appellant) VS MUHAMMAD YOUSIF & OTHERS (Respondent)	D.B.	Judgement	12-AUG-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
455		Const. P. 1139/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
456		Conf.Case 42/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Akbar Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	31-AUG-21	No	The offence under Section 302 PPC is punishable for death or imprisonment for life, therefore, the appellants were required to be defended by a Counsel and trial was required to be conducted in presence of their Counsel. If the appellants were unable to engage the Advocate then trial Court was legally required to provide them the facility of a Counsel on State expenses before framing of the charge but in the present case charge was framed in absence of the defence Counsel and examination-in-chief of the prosecution witnesses namely, Lal Bux, Ali Gul, Ghulam Shabbir and Rashid Ali was also recorded in absence of the Advocate for the appellants. These are the illegalities, which have been committed by the trial Court, which cannot be cured under Section 537 Cr.P.C.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
457		Const. P. 1821/2021 (D.B.) Sindh High Court, Karachi	2021	Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	12-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
458		Const. P. 1823/2021 (D.B.) Sindh High Court, Karachi	2021	Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	12-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
459		Cr.J.A 35/2013 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: Cr. Spl. ATA Appeal No.D- 36 of 2013 Cr. Spl. ATA Appeal No.D- 37 of 2013 [Confirmation Case No.08/2013]	2013	Noor Ali Panhwar (Appellant) VS The State (Respondent)	D.B.	Judgement	08-AUG-20	No		Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.385/2020 Waleed Raza v. The State Before Supreme Court of Pakistan	Pending
460		Const. P. 1010/2021 (D.B.) Sindh High Court, Karachi	2021	NUA Securities Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	09-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
461		Cr.J.A 193/2019 (D.B.) Sindh High Court, Circuit at Hyderabad	2019	Akbar Ali (Appellant) VS The State (Respondent)	D.B.	Judgement	31-AUG-21	No	The offence under Section 302 PPC is punishable for death or imprisonment for life, therefore, the appellants were required to be defended by a Counsel and trial was required to be conducted in presence of their Counsel. If the appellants were unable to engage the Advocate then trial Court was legally required to provide them the facility of a Counsel on State expenses before framing of the charge but in the present case charge was framed in absence of the defence Counsel and examination-in-chief of the prosecution witnesses namely, Lal Bux, Ali Gul, Ghulam Shabbir and Rashid Ali was also recorded in absence of the Advocate for the appellants. These are the illegalities, which have been committed by the trial Court, which cannot be cured under Section 537 Cr.P.C.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
462		Cr.J.A 28/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Abdul Rauf (Appellant) VS The State (Respondent)	D.B.	Judgement	30-SEP-21	Yes	From the analysis of the evidence available on record in its entirety, we are of the opinion that prosecution had succeeded in establishing the charge brought against the appellant beyond reasonable doubt, his conviction is therefore, affirmed. However, we have decided toexercise caution in the matter of appellants sentences of death and have felt persuaded to reduce the said sentences of death to imprisonment for life on each count of the charge. Appeal is, therefore, dismissed and the convictions of the appellant on both counts of charge under Section 302(b) PPC are maintained but this appeal is partly allowed to the extent of appellants sentences of death which are reduced to imprisonment for life on two counts of the charge.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)	J.P.497/2021 Abdul Rouf v. The State,Crl.M.A.670/2022 Abdul Rouf v. The State Before Supreme Court of Pakistan	Disposed Dismissed as Withdrawn,Disposed Allowed
463		Const. P. 1301/2021 (D.B.) Sindh High Court, Karachi	2021	Syed Mazhar Ali Zaidi (Petitioner) VS Fed.of Pakistan and Others (Respondent)	D.B.	Order	19-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
464		Conf.Case 30/2014 (D.B.) Sindh High Court, Circuit at Hyderabad	2014	Abdul Rauf (Appellant) VS The State (Respondent)	D.B.	Judgement	30-SEP-21	Yes	From the analysis of the evidence available on record in its entirety, we are of the opinion that prosecution had succeeded in establishing the charge brought against the appellant beyond reasonable doubt, his conviction is therefore, affirmed. However, we have decided to exercise caution in the matter of appellants sentences of death and have felt persuaded to reduce the said sentences of death to imprisonment for life on each count of the charge. Appeal is, therefore, dismissed and the convictions of the appellant on both counts of charge under Section 302(b) PPC are maintained but this appeal is partly allowed to the extent of appellants sentences of death which are reduced to imprisonment for life on two counts of the charge.	Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
465		Const. P. 1272/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Lakhra Coal Development Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
466		Const. P. 1476/2021 (D.B.) Sindh High Court, Karachi	2021	Meezan Bank Ltd (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Order	26-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
467		Const. P. 1003/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Digri Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	09-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
468		Const. P. 1652/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Al-Haj Automotive Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	05-MAR-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
469		H.C.A 273/2021 (D.B.) Sindh High Court, Karachi	2021	Standard Chartered Bank Pakistan Limited (Appellant) VS Iqbal Ahmed & Others (Respondent)	D.B.	Order	02-DEC-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
470		I. A 44/2016 (D.B.) Sindh High Court, Karachi	2016	AMZ Securities (Pvt) Ltd. & another (Appellant) VS JSB Bank Ltd. & another (Respondent)	D.B.	Order	26-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
471		H.C.A 188/2021 (D.B.) Sindh High Court, Karachi	2021	Pakistan International Airlines Corporation Ltd (Appellant) VS Dr. Mazhar Naeem & Others (Respondent)	D.B.	Order	22-OCT-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
472		I. A 87/2021 (D.B.) Sindh High Court, Karachi	2021	Dr. Uzma Rizvi (Appellant) VS M/s. Standard Chartered Bank (Pak) Ltd. & Another (Respondent)	D.B.	Order	04-NOV-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
473		Const. P. 1214/2015 (D.B.) Sindh High Court, Karachi	2015	Dr. Zulfiqar Ahmed Malik (Petitioner) VS Federal Tax Ombudsman and Ors (Respondent)	D.B.	Judgement	25-FEB-21	No		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)	C.A.824/2022 National Logistics Cell, Government of Pakistan, HQ NLC, Karachi v. The Collector of Customs Model Customs Collectorate, Port Muhammad Bin Qasim, Karachi and another Before Supreme Court of Pakistan	Disposed
474		Const. P. 4224/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Chemical Kinetcs (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	11-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
475	2023 PLD Sindh 11	H.C.A 210/2022 (D.B.) Sindh High Court, Karachi	2022	Haji Ibrahim & Others (Appellant) VS Abdul Qadir Lakhani & Others (Respondent)	D.B.	Order	18-JUL-22	Yes	1). Before granting a mandatory interlocutory injunction the Court had to feel a high degree of assurance that at the trial it would appear that the injunction had been rightly granted. 2).Similarly, a mandatory injunction ought not to be granted on an interlocutory application in the absence of special circumstances and then only in clear cases either where the court thought that the matter ought to be decided at once or where the injunction was directed at a simple and summary act which could be easily remedied or where the defendant had attempted to steal a march on the plaintiff. Moreover, before granting a mandatory interlocutory injunction the Court had to feel a high degree of assurance that at the trial it would appear that the injunction had been rightly granted.	Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
476		Const. P. 2489/2022 (D.B.) Sindh High Court, Karachi	2022	Nazeer (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	26-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
477		Const. P. 4053/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Sea Board Services (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	31-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
478		Const. P. 4457/2022 (D.B.) Sindh High Court, Karachi	2022	Allama Iqbal Open University (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	25-AUG-22	No		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
479		Const. P. 1127/2016 (D.B.) Sindh High Court, Bench at Sukkur	2016	Sajid Ali and others (Petitioner) VS Province of Sindh and others (Respondent)	D.B.	Judgement	27-SEP-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
480		Cr.Bail 47/2023 (D.B.) Sindh High Court, Bench at Sukkur	2023	Ghulam Abbas Siyal (Applicant) VS The State (Respondent)	D.B.	Order	23-AUG-23	Yes		Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
481		Const. P. 2024/2018 (D.B.) Sindh High Court, Karachi	2018	M. Suleman & Ors (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Order	03-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
482		Const. P. 2828/2024 (D.B.) Sindh High Court, Karachi	2024	Mrs. Amina & Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	07-JUN-24	No		Hon'ble Acting Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad