Reported Cases

Mr. Amjad Javaid Hashmi has made many contributions towards development of case-law in the country with regard to tax matters as is evident from many reported judgments wherein he appeared as counsel for Federal Board of Revenue. These judgments have been published in leading law journals of Pakistan and can be accessed online.

Ask for Free Tax Advice!

    Some of Our Reported Cases

    M/s. Sitara Energy Ltd. vs. Federal Board of Revenue

    CP No.D-2700 / 2011 (WWF Case)
    Decided for the FBR
    March 01, 2013

    Worker Welfare Fund (WWF) is, within the scope of Articles 73, a constitutionally valid public charge in the nature of tax and not a fee.

    M/s Sarah Construction Co. vs. The Taxation Officer-5, Audit-2 RTO, Karachi & Others

    ITR No.421/2010
    Decided for the FBR
    December 20, 2012

    The income tax authorities can validly proceed exparte (best judgment assessment) U/s 121(1)(d) of the ITO, 2001 by making addition from the material & document “available on record”.

    Commissioner IR, Zone-II, LTU, Karachi vs. M/s Quality Textile Mills Limited Karachi

    ITRA No.133/2011
    Decided for the FBR
    May 31, 2013

    While exercising power under audit, in a normal law tax regime, the income tax authorities can validly apportion the expenses attributable to final tax regime within the dictates of Section 67 read with Rule 13 and Rule 231 of income tax Rules 2002 would not be applicable in such cases.

    Commissioner IR, Zone-II, LTU, Karachi vs. M/s Kassim Textile Mills (Pvt) Limited Karachi

    ITRA No. 132/2011
    Decided for the FBR
    May 07, 2013

    The benefit of adjustment / carry forward is contemplated u/s 113(2)(c) of the ITO, 2001 only when the minimum tax paid u/s 113(1) exceeds the tax due under normal law tax regime.

    Karachi Port Trust Case

    ITA No.389/KB/2006
    Decided Against the FBR
    February 08, 2007

    While processing a refund claim u/s 170, the income tax authorities have no jurisdiction to question the legality and validity of a return filed under the conferred right of finality of self assessment u/s 114 of the Income Tax Ordinance, 2001.

    M/s Kohistan Industries (Oil Mills) vs. The Collector (Appeals), Collectorate of Customs, Sales Tax and Federal Excise (Adjudication)

    STA No.747/LB/2006
    Decided Against the FBR
    September 02, 2009

    On expiry of the prescribed mandatory time frame for finalizing the assessment proceedings u/s 36 of the Sales Tax Act, 1990; the FBR has no power to extend such expired time frame and any assessment framed during the period of such extension by FBR is a nullity in law.

    Waseem Ahmed and another vs. Federation of Pakistan and others

    C.P. No.D-22730 of 2011

    S.R.O. 56(I)/2010 and S.R.O. 776/2011 were invalid, while S.R.O. 775(I)/2011 still held the field.

    Mohammad Hussain and Others vs. Federation of Pakistan and Others

    Suit No. 1764/2014
    Decided for the FBR

    Levy of tax on issuance of bonus shares under Section 2(29) read with 236M & 236N of the Income Tax Ordinance, 2001 held constitutionally valid by the honorable Sindh High Court.