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 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) | ||||
| 2 | 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 | ||||
| 3 | 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) | ||||
| 4 | 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 | |
| 5 | 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 | |
| 6 | 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 | |
| 7 | 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 | ||
| 8 | 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) | ||||
| 9 | 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 | |
| 10 | 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) | ||||
| 11 | 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 | |
| 12 | 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 | ||||
| 13 | 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) | ||||
| 14 | 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 | ||
| 15 | 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) | ||||
| 16 | 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 | ||
| 17 | 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) | ||||
| 18 | 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) | ||||
| 19 | 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 | ||
| 20 | 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) | ||||
| 21 | 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) | ||||
| 22 | 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) | ||||
| 23 | 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 | |
| 24 | 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) | ||||
| 25 | 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 | ||
| 26 | 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 | |
| 27 | 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 | |
| 28 | 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 | |
| 29 | 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) | ||||
| 30 | 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) | ||||
| 31 | 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 | ||||
| 32 | 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 | |
| 33 | 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 | |
| 34 | 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) | ||||
| 35 | 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) | ||||
| 36 | 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) | ||||
| 37 | 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) | ||||
| 38 | 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) | ||||
| 39 | 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 | |
| 40 | 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) | ||||
| 41 | 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 | |
| 42 | 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) | ||||
| 43 | 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) | ||||
| 44 | 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 | |
| 45 | 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 | |
| 46 | 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 | |
| 47 | 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) | ||||
| 48 | 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) | ||||
| 49 | 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) | ||||
| 50 | 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) | ||||
| 51 | 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) | ||||
| 52 | 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 | |
| 53 | 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) | ||||
| 54 | 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 | ||
| 55 | 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 | |
| 56 | 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 | ||
| 57 | 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) | ||||
| 58 | 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) | ||||
| 59 | 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) | ||||
| 60 | 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) | ||||
| 61 | 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) | ||||
| 62 | 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 | ||
| 63 | 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 | ||
| 64 | 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) | ||||
| 65 | 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) | ||||
| 66 | 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) | ||||
| 67 | 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) | |||
| 68 | 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 | ||
| 69 | 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 | |
| 70 | 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 | ||
| 71 | 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 | ||||
| 72 | 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) | ||||
| 73 | 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) | ||||
| 74 | 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) | ||||
| 75 | 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) | ||||
| 76 | 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) | ||||
| 77 | 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 | ||||
| 78 | 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 | |
| 79 | 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) | ||||
| 80 | 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) | ||||
| 81 | 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) | ||||
| 82 | 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) | ||||
| 83 | 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) | ||||
| 84 | 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) | ||||
| 85 | 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 | |
| 86 | 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 | |
| 87 | 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 | |
| 88 | 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) | ||||
| 89 | 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) | ||||
| 90 | 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) | ||||
| 91 | 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 | |
| 92 | 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) | |||
| 93 | 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) | ||||
| 94 | 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) | ||||
| 95 | 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) | ||||
| 96 | 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) | ||||
| 97 | 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) | ||||
| 98 | 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 | |
| 99 | 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 | |
| 100 | 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 | |
| 101 | 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) | ||||
| 102 | 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) | ||||
| 103 | 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) | ||||
| 104 | 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) | ||||
| 105 | 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 | |
| 106 | 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) | ||||
| 107 | 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 | |
| 108 | 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) | ||||
| 109 | 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) | ||||
| 110 | 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) | ||||
| 111 | 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) | ||||
| 112 | 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 | ||
| 113 | 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 | ||
| 114 | 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) | ||||
| 115 | 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) | ||||
| 116 | 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) | ||||
| 117 | 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) | ||||
| 118 | 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) | ||||
| 119 | 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) | ||||
| 120 | 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) | ||||
| 121 | 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) | ||||
| 122 | 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) | ||||
| 123 | 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) | ||||
| 124 | 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 |
| 125 | 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 | |
| 126 | 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) | ||||
| 127 | 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) | ||||
| 128 | 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 | ||||
| 129 | 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) | ||||
| 130 | 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) | ||||
| 131 | 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) | ||||
| 132 | 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) | ||||
| 133 | 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) | ||||
| 134 | 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) | ||||
| 135 | 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) | ||||
| 136 | 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) | ||||
| 137 | 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) | ||||
| 138 | 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) | ||||
| 139 | 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) | ||||
| 140 | 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) | ||||
| 141 | 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) | ||||
| 142 | 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) | ||||
| 143 | 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 | ||
| 144 | 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 | ||||
| 145 | 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 | |
| 146 | 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) | |||
| 147 | 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 | ||
| 148 | 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 | |
| 149 | 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 | |
| 150 | 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) | ||||
| 151 | 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 | ||||
| 152 | 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 | ||||
| 153 | 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) | |||
| 154 | 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 | ||
| 155 | 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 | ||
| 156 | 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) | ||||
| 157 | 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) | ||||
| 158 | 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) | ||||