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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| 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 Adjourned. Notice discharged. 4 weeks allowed | ||
| 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: 15-Apr- 24 | ||
| 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 | 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) | ||||
| 53 | 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) | ||||
| 54 | 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) | ||||
| 55 | 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 | ||||
| 56 | 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) | ||||
| 57 | 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) | ||||
| 58 | 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 | ||||
| 59 | 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 | ||||
| 60 | 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 | ||||
| 61 | 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 | |
| 62 | 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) | ||||
| 63 | 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 | ||||
| 64 | 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 | ||||
| 65 | 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 | ||
| 66 | 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. | ||
| 67 | 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) | ||||
| 68 | 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 | ||
| 69 | 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 | ||||
| 70 | 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 | |
| 71 | 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) | ||||
| 72 | 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 | ||||
| 73 | 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 | ||||
| 74 | 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 | ||
| 75 | 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) | ||||
| 76 | 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 | |
| 77 | 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 | ||||
| 78 | 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) | ||||
| 79 | 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) | ||||
| 80 | 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 | |
| 81 | 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) | ||||
| 82 | 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 | ||||
| 83 | 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 | ||||
| 84 | 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 | ||||
| 85 | 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) | |||
| 86 | 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) | ||||
| 87 | 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) | ||||
| 88 | 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 | ||||
| 89 | 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 | ||||
| 90 | 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 | ||||
| 91 | 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 | ||||
| 92 | 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 | ||||
| 93 | 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) | ||||
| 94 | 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) | |||
| 95 | 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 | ||||
| 96 | 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 | ||||
| 97 | 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 | ||||
| 98 | 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 | ||||
| 99 | 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 | ||||
| 100 | 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 | ||||
| 101 | 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 | ||||
| 102 | 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 | ||||
| 103 | 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 | ||||
| 104 | 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) | ||||
| 105 | 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) | ||||
| 106 | 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 | ||||
| 107 | 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) | ||||
| 108 | 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) | ||||
| 109 | 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) | ||||
| 110 | 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) | ||||
| 111 | 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) | ||||
| 112 | 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 | ||||
| 113 | 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) | ||||
| 114 | 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) | ||||
| 115 | 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) | ||||
| 116 | 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 | ||||
| 117 | 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 | ||||
| 118 | 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) | ||||
| 119 | 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 | ||||
| 120 | 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 | ||
| 121 | 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) | ||||
| 122 | 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 | ||||
| 123 | 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) | ||||
| 124 | 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) | ||||
| 125 | 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) | ||||
| 126 | 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 | ||
| 127 | 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 | ||
| 128 | 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 | ||||
| 129 | 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 | ||||
| 130 | 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 | |
| 131 | 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) | |||
| 132 | 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 | ||||
| 133 | 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 | ||
| 134 | 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 | ||||
| 135 | 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 |
| 136 | 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 | ||
| 137 | 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) | ||||
| 138 | 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 | ||||
| 139 | 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 | ||
| 140 | 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 | ||||
| 141 | 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 | ||||
| 142 | 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 | ||||
| 143 | 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 | ||||
| 144 | 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) | ||||
| 145 | 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) | ||||
| 146 | 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 | ||||
| 147 | 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 | ||||
| 148 | 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) | ||||
| 149 | 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) | ||||
| 150 | 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 | ||||
| 151 | 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) | ||||
| 152 | 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) | ||||
| 153 | 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) | ||||
| 154 | 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 | ||||
| 155 | 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 | ||
| 156 | 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) | ||||
| 157 | 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.919-K/2021 Oil and Gas Investments Limited v. Director General of Petroleum Concessions & another Before Supreme Court of Pakistan | Pending | ||
| 158 | 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) | |||
| 159 | 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 | ||||
| 160 | 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 | ||||
| 161 | 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 | ||||
| 162 | 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 | ||||
| 163 | 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 | ||||
| 164 | 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 | ||||
| 165 | 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 | ||||
| 166 | 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 | |
| 167 | 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) | ||||
| 168 | 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 | ||||
| 169 | 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 | ||||
| 170 | 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 | ||||
| 171 | 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) | ||||
| 172 | 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 | ||||
| 173 | 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 | ||||
| 174 | 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 Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad | ||||
| 175 | 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 | ||||
| 176 | 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 | ||||
| 177 | 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 | ||||
| 178 | 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 | ||||
| 179 | 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 | ||||
| 180 | 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) | ||||
| 181 | 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) | ||||
| 182 | 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 | ||||
| 183 | 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 | |
| 184 | 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) | ||||
| 185 | 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 | ||||
| 186 | 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 | ||||
| 187 | 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 | ||||
| 188 | 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) | ||||
| 189 | 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 | ||||
| 190 | 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 | ||||
| 191 | 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) | ||||
| 192 | 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 | ||||
| 193 | 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) | ||||
| 194 | 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) | ||||
| 195 | 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) | ||||
| 196 | 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) | ||||
| 197 | 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 | ||||
| 198 | 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 | |
| 199 | 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) | ||||
| 200 | 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 | ||||
| 201 | 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 | ||||
| 202 | 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) | ||||
| 203 | 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 | ||||
| 204 | 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) | ||||
| 205 | 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 | ||||
| 206 | 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 | ||||
| 207 | 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 | ||||
| 208 | 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) | |||
| 209 | 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 | ||||
| 210 | 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 | ||
| 211 | 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 | ||||
| 212 | 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 | ||||
| 213 | 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 | ||||
| 214 | 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 | ||||
| 215 | 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 | ||||
| 216 | 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 | ||||
| 217 | 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 | ||||
| 218 | 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 | ||||
| 219 | 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 | ||||
| 220 | 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) | ||||
| 221 | 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 | ||||
| 222 | 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 | ||||
| 223 | 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 | ||||
| 224 | 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 | ||||
| 225 | 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 | ||||
| 226 | 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 | ||||
| 227 | 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 | ||||
| 228 | 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) | ||||
| 229 | 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) | ||||
| 230 | 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 | ||
| 231 | 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 | ||||
| 232 | 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) | ||||
| 233 | 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) | ||||
| 234 | 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 | |
| 235 | 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 | |
| 236 | 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) | ||||
| 237 | 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) | ||||
| 238 | 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 | ||||
| 239 | 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) | ||||
| 240 | 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 | ||||
| 241 | 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 | ||||
| 242 | 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 | ||||
| 243 | 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 | ||||
| 244 | 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 | ||||
| 245 | 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 | ||||
| 246 | 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) | ||||
| 247 | 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 | ||||
| 248 | 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 | |
| 249 | 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 | ||||
| 250 | 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 | ||||
| 251 | 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) | ||||
| 252 | 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 | ||
| 253 | 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) | ||||
| 254 | 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 | ||||
| 255 | 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 | |
| 256 | 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) | ||||
| 257 | 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 | ||||
| 258 | 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 | ||||
| 259 | 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 | |
| 260 | 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 | ||||
| 261 | 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 | ||
| 262 | 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) | ||||
| 263 | 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 | ||||
| 264 | 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 | ||||
| 265 | 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 | ||||
| 266 | 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) | ||||
| 267 | 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) | ||||
| 268 | 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 | ||||
| 269 | 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 | ||||
| 270 | 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 | ||||
| 271 | 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) | ||||
| 272 | 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 | ||||
| 273 | 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 | ||||
| 274 | 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 | ||||
| 275 | 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 | ||||
| 276 | 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 | ||||
| 277 | 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 | ||||
| 278 | 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 | ||||
| 279 | 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) | ||||
| 280 | 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 | ||||
| 281 | 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 | ||||
| 282 | 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) | ||||
| 283 | 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 | ||||
| 284 | 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 | ||||
| 285 | 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 | ||||
| 286 | 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 | ||||
| 287 | 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) | ||||
| 288 | 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) | ||||
| 289 | 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 | ||||
| 290 | 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) | ||||
| 291 | 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 | ||
| 292 | 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) | ||||
| 293 | 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 | ||||
| 294 | 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) | ||||
| 295 | 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) | ||||
| 296 | 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 | ||||
| 297 | 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 | ||||
| 298 | 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 | ||||
| 299 | 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) | ||||
| 300 | 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 | |
| 301 | 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 | |
| 302 | 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) | ||||
| 303 | 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 | ||||
| 304 | 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 | ||||
| 305 | 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 | ||||
| 306 | 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 | ||||
| 307 | 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 | ||||
| 308 | 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 | ||||
| 309 | 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 | ||||
| 310 | 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 | ||||
| 311 | 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) | ||||
| 312 | 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) | ||||
| 313 | 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 | ||||
| 314 | 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 | ||
| 315 | 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) | ||||
| 316 | 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) | ||||
| 317 | 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 | ||
| 318 | 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 | ||
| 319 | 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 | ||
| 320 | 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 | ||
| 321 | 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 | ||||
| 322 | 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 | ||||
| 323 | 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 | ||
| 324 | 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) | |||
| 325 | 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) | ||||
| 326 | 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 | ||||
| 327 | 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 | ||||
| 328 | 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 | ||||
| 329 | 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 | ||||
| 330 | 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) | ||||
| 331 | 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 | ||||
| 332 | 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 | ||||
| 333 | 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 | ||||
| 334 | 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 | ||||
| 335 | 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 | ||||
| 336 | 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 | ||||
| 337 | 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 | ||||
| 338 | 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 | ||
| 339 | 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 | ||||
| 340 | 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 | ||||
| 341 | 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 | ||||
| 342 | 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 | ||
| 343 | 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 | ||||
| 344 | 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 | ||
| 345 | 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 | ||||
| 346 | 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) | ||||
| 347 | 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) | ||||
| 348 | 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 | ||||
| 349 | 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) | ||||
| 350 | 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 | ||||
| 351 | 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 | ||||
| 352 | 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) | ||||
| 353 | 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 | |
| 354 | 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 | ||
| 355 | 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 | ||
| 356 | 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) | ||||
| 357 | 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 | ||||
| 358 | 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 | ||||
| 359 | 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 | ||||
| 360 | 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 | ||||
| 361 | 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 | ||||
| 362 | 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) | ||||
| 363 | 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 | |
| 364 | 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) | ||||
| 365 | 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 | ||||
| 366 | 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 | ||||
| 367 | 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) | ||||
| 368 | 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 | ||
| 369 | 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 | ||||
| 370 | 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 | ||||
| 371 | 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) | ||||
| 372 | 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 | ||||
| 373 | 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.1433-K/2020 Ahmed Kuli Khan Khattak & another v. Creek Marina (Singapore) Pvt.Ltd & others Before Supreme Court of Pakistan | Pending Adjourned (-) Syed Hassan Azhar Rizvi, J | |
| 374 | 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 | ||||
| 375 | 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 | ||||
| 376 | 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) | |||
| 377 | 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 | ||||
| 378 | 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 | ||||
| 379 | 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 | ||||
| 380 | 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 | |
| 381 | 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 | ||||
| 382 | 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 | ||||
| 383 | 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 | ||||
| 384 | 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 | ||||
| 385 | 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 | ||||
| 386 | 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 | ||||
| 387 | 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 | ||
| 388 | 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 | ||||
| 389 | 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 | ||||
| 390 | 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) | ||||
| 391 | 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 | ||||
| 392 | 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 | ||||
| 393 | 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 | ||||
| 394 | 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 | ||||
| 395 | 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 | ||||
| 396 | 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 | ||||
| 397 | 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 Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad | ||||
| 398 | 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 | ||||
| 399 | 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 | ||
| 400 | 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) | ||||
| 401 | 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) | ||||
| 402 | 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 | ||||
| 403 | 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 | ||||
| 404 | 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) | ||||
| 405 | 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 | ||||
| 406 | 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) | ||||
| 407 | 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) | ||||
| 408 | 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) | ||||
| 409 | 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 | |
| 410 | 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 | |
| 411 | 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 | ||||
| 412 | 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 | ||||
| 413 | 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 | |
| 414 | 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 | ||||
| 415 | 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 | |
| 416 | 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 | |
| 417 | 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 | |
| 418 | 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 | |
| 419 | 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 | ||||
| 420 | 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 | ||
| 421 | 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 | |
| 422 | 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) | ||||
| 423 | 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 | ||||
| 424 | 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) | ||||
| 425 | 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) | ||||
| 426 | 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) | ||||
| 427 | 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 | ||
| 428 | 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 | ||||
| 429 | 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 | ||||
| 430 | 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) | ||||
| 431 | 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 | ||||
| 432 | 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) | ||||
| 433 | 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 | ||||
| 434 | 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) | |||
| 435 | 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 | ||||
| 436 | 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 | ||||
| 437 | 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 | ||
| 438 | 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 | ||||
| 439 | 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) | |||
| 440 | 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 | |
| 441 | 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 | ||||
| 442 | 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) | |||
| 443 | 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 | ||||
| 444 | 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 | ||||
| 445 | 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 | ||||
| 446 | 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 | ||||
| 447 | 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 | ||||
| 448 | 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 | ||||
| 449 | 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 | ||||
| 450 | 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 | ||||
| 451 | 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 | ||
| 452 | 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 | ||||
| 453 | 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 Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad | ||
| 454 | 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 | ||||
| 455 | 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 | ||||
| 456 | 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 | ||||
| 457 | 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) | ||||
| 458 | 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) | ||||