Report-002 AFR

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Hon'ble Justice Mrs. Rashida Asad

High Court of Sindh, Principal Seat Karachi, Bench at Sukkur, Circuit Courts at Hyderabad and Larkana
A.F.R (Judgements / Orders )

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:

Show Only Authored Judgements

S.No. Citation Case No. Case Type Case Year Parties Order_Date A.F.R Head Notes/ Tag Line Bench Apex Court Apex Status
1 Nil Cr.Bail 1601/2019 (S.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 MUHAMMAD NAWAZ S/O MUHAMMAD NAZIR (Applicant) VS THE STATE (Respondent) 25-NOV-19 No Hon'ble Justice Mrs. Rashida Asad
2 Nil Const. P. 5349/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 ICTSI Muritius Ltd (Petitioner) VS Pakistana and Others (Respondent) 27-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
3 2020 SHC HYD 282 Const. P. 774/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2017 Shamsdin Dahri (Petitioner) VS Learned A.D.J & others (Respondent) 23-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
4 Nil Const. P. 257/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Abdullah Shah Ghazi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
5 2020 SHC HYD 288 Cr.J.A 108/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Abdul Jabbar (Appellant) VS The State (Respondent) 08-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
6 Nil Const. P. 5422/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Pakistan International Container Terminal Ltd (Petitioner) VS Pakistan and Others (Respondent) 29-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
7 Nil Const. P. 5883/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Paksat International Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 20-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
8 2020 SHC HYD 78 Cr.Misc. 6/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Mst Ayesha (Applicant) VS DIG Hyd & Ors. (Respondent) 14-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
9 2020 SHC KHI 1078 Const. P. 5242/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Ubaid Hussain Akhtar (Petitioner) VS Deputy Commissioner (Appeals-III) and Ors (Respondent) 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.L.A.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
10 2020 SHC HYD 116 Criminal Appeal 53/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2016 Ghulam Rasool (Appellant) VS The State (Respondent) 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
11 Nil Const. P. 5729/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
12 Nil Cr.Bail 76/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 FAIZ MUHAMMAD @ FAIZAI S/O AGHA MUHAMMAD (Applicant) VS THE STATE (Respondent) 25-MAR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
13 2020 SHC KHI 463 Const. P. 5209/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Ahmed Aman (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
14 2020 SHC HYD 2442 Const. P. 775/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2017 Shamsuddin Dahri (Petitioner) VS Learned A.D.J & others (Respondent) 23-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
15 2020 SHC HYD 129 Cr.Misc. 137/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Dost Muhammad (Applicant) VS Civil Judge & Judicial Magistrate-III, and others (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
16 Nil Const. P. 6385/2019 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2019 M/s Hussain Engineering Works Pvt Ltd (Petitioner) VS The Commissioner IR & Ors (Respondent) 21-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
17 Nil Const. P. 4693/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Muhammad Ejaz and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
18 Nil Const. P. 6225/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Maqsod Spinning Mills Ltd (Petitioner) VS Province of Sindh ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
19 2020 SHC HYD 278 Const. P. 2026/2016 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2016 Prem (Petitioner) VS Distt: Judge Badin and others (Respondent) 21-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
20 Nil Const. P. 5611/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Soneri Bank Ltd (Petitioner) VS Sindh and Others (Respondent) 09-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
21 Nil Const. P. 6223/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Mahmood Textile Mills Ltd (Petitioner) VS Province of Sindh & ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.4847/2021 Mahmood Textile Mills Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others,C.A.1141/2021 Mahmood Textile Mills Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others Before Supreme Court of Pakistan Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Pending Adjourned (Next hearing: After 2 weeks)
22 2020 SHC KHI 128 Const. P. 5756/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Masood Ihsan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
23 2020 SHC HYD 1802 Const. P. 2928/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2016 Ghulam Hyder Phul (Petitioner) VS Province Of Sindh and Others (Respondent) 04-AUG-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
24 2020 SHC HYD 1276 Civil Revision 50/2008 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2008 Assistant Administrator Evacuee Trust Property Hyd (Applicant) VS Syed Nawaz Ali Shah and other (Respondent) 07-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
25 2020 SHC HYD 935 Cr.Bail 695/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Mithal Khan (Applicant) VS The State (Respondent) 07-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
26 Nil H.C.A 68/2007 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2007 ePlanet Ventures Ltd & Ors (Appellant) VS Gateway (Pvt) Ltd (Respondent) 21-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
27 Nil Const. P. 883/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Baker Hughes EHO Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
28 Nil Const. P. 5239/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Sohail Ilahi (Petitioner) VS Fed. of Pakistan and Others (Respondent) 22-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
29 2020 SHC HYD 1861 Cr.J.A 3/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2017 Manzoor Ahmed (Appellant) VS THE STATE (Respondent) 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,Crl.A.167/2023 Manzoor Ahmed v. The State Before Supreme Court of Pakistan Disposed Leave Granted,Disposed Allowed
30 2020 SHC HYD 1622 Const. P. 24/2017 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2017 Akhtar Hussain (Petitioner) VS D.J Hyd. & Others (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
31 2020 SHC KHI 2055 Const. P. 5924/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Shakeel Ahmed (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
32 Nil Const. P. 6093/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Medics Laboratories Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 30-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
33 2020 SHC HYD 2479 Cr.J.A 74/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2016 Abdul Sattar & another (Appellant) VS The State (Respondent) 29-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
34 2021 YLR 1392 Cr.Bail 692/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHABEER AHMED S/O DABEER AHMED (Applicant) VS THE STATE (Respondent) 15-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
35 2020 SHC HYD 1356 Cr.J.A 66/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2013 Rafique @ Peeko (Appellant) VS The State (Respondent) 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,Crl.A.161/2023 Rafiq @ Peeko v. The State Before Supreme Court of Pakistan Disposed Leave Granted,Disposed Partly Allowed
36 Nil Const. P. 5080/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Advance Telecom (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
37 Nil Const. P. 5269/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Jaffer Busines System (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 23-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
38 Nil Const. P. 1217/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.5536/2021 Prof. Dr. Shamsuddin Shaikh v. Province of Sindh through Chief Secretary, Sindh, Karachi and others Before Supreme Court of Pakistan Disposed Disposed of
39 2020 SHC HYD 2000 Cr.Acq.A. 142/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 NIAZ HUSSAIN (Appellant) VS AMEER ALI & OTHERS (Respondent) 18-AUG-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
40 Nil Const. P. 1137/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
41 Nil Const. P. 1358/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 BT Pakistan (Pvt) Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
42 Nil Const. P. 1823/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent) 12-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
43 Nil Cr.J.A 193/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Akbar Ali (Appellant) VS The State (Respondent) 31-AUG-21 No The offence under Section 302 PPC is punishable for death or imprisonment for life, therefore, the appellants were required to be defended by a Counsel and trial was required to be conducted in presence of their Counsel. If the appellants were unable to engage the Advocate then trial Court was legally required to provide them the facility of a Counsel on State expenses before framing of the charge but in the present case charge was framed in absence of the defence Counsel and examination-in-chief of the prosecution witnesses namely, Lal Bux, Ali Gul, Ghulam Shabbir and Rashid Ali was also recorded in absence of the Advocate for the appellants. These are the illegalities, which have been committed by the trial Court, which cannot be cured under Section 537 Cr.P.C. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author) J.P.161/2022 Ali Wadhayo v. The State Before Supreme Court of Pakistan Pending
44 Nil Cr.J.A 43/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2017 Khamiso and Others (Appellant) VS The State (Respondent) 07-OCT-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
45 Nil Criminal Appeal 21/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2013 Nazeer Ahmed Brohi (Appellant) VS The State (Respondent) 22-MAY-17 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
46 Nil Const. P. 1214/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
47 Nil Conf.Case 13/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2017 Khamiso (Appellant) VS The State (Respondent) 07-OCT-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
48 Nil Const. P. 1272/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Lakhra Coal Development Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
49 Nil I.T.R.A 114/2018 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2018 THE COMMISSIONER INLAND REVENUE (Applicant) VS M/S FAZLE RABBI (PRIVATE) LIMITED (Respondent) 11-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
50 Nil Const. P. 1276/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Mst. Amina (Petitioner) VS Hyder Abbas Abbasi and Others (Respondent) 18-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
51 Nil Cr.J.A 172/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Sajjan (Appellant) VS The State (Respondent) 08-NOV-21 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author) Crl.P.L.A.268/2020 Zain Ali v. The State thr. Special Prosecutor , A.N.F.,J.P.411/2021 Sajjan v. The State,Crl.A.208/2022 Zain Ali v. The State thr. Special Prosecutor , A.N.F. Before Supreme Court of Pakistan Disposed Leave Granted,Pending ,Disposed Dismissed
52 2021 SHC KHI 534 H.C.A 171/2006 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2006 Muhammad Saleem Asar & Ors (Appellant) VS Karachi Building Control Authority & Or (Respondent) 10-NOV-21 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
53 Nil H.C.A 342/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Mst. Ameera Babar & Another (Appellant) VS Mst. Lubna Naseer & Another (Respondent) 24-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
54 Nil Const. P. 4549/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Rehman Solvent Plant and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
55 Nil Const. P. 4447/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Steel Zone (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
56 Nil Const. P. 4208/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Shujjauddin and Brother (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
57 Nil Const. P. 2917/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s M.M International (Petitioner) VS Fed. of Pakistan and Others (Respondent) 29-SEP-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
58 Nil Const. P. 1579/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Yousuf & Sons (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
59 2023 SHC SUK 572 Spl.Cr.J.A 73/2021 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2021 Tehseenullah Pathan & another (Appellant) VS The State (Respondent) 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
60 2023 SHC SUK 8 Cr.Rev 31/2022 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2022 Nazir Narejo & another (Applicant) VS The State (Respondent) 24-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
61 Nil Const. P. 2723/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Muhammad Salim (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
62 2024 SHC KHI 540 Const. P. 3814/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Zeeshan Younus (Petitioner) VS Province of Sindh and Others (Respondent) 20-JUN-24 Yes Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.652-K/2024 Zeeshan younus v. The Province of Sindh through Chief Secretary and others Before Supreme Court of Pakistan Pending Adjourned
63 Nil H.C.A 297/2023 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2023 M/s. S.B.F Card Solutions (Appellant) VS Province of Sindh & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
64 2024 SBLR Sindh 1843 Const. P. 2322/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Muhammad Umair (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-JUL-24 Yes The customs officials have only held the goods and have not passed an order as required under section 17 of Customs Act, 1969 that whether on account of such deviation and in the light of Methyl Bromide test/fumigation having been performed and certificate of physical inspection having been issued by the Department of Plant Protection whether the subject consignment could be subjected to the detention, seizure, confiscation or could be subjected to the fine/ penalty only or otherwise. Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
65 2020 SHC HYD 2335 Conf.Case 22/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2016 Abdul Razzak (Appellant) VS The State (Respondent) 07-OCT-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
66 2020 PCr.LJ Note 199, 2023 SBLR Sindh 1293 Cr.Bail 595/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MUHAMMAD RAEES S/O MUHAMMAD SAEED (Applicant) VS THE STATE (Respondent) 13-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
67 Nil Spl.Anti.Ter.A. 48/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHERIYAR S/O WALI MUHAMMAD (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent) 19-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
68 2020 SHC HYD 513 Criminal Miscelleneous 467/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Original Side 2020 MST.MAREENA (Petitioner) VS S.S.P DISTT.THATTA & OTHERS (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
69 2020 SHC HYD 1838 Cr.Misc. 610/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Malook (Applicant) VS Learned Sessions Judge/Ex-Officio Tharparkar & others (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
70 Nil Const. P. 6678/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Dollar Fast Exchange Co. (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
71 2020 SHC KHI 1460 Const. P. 5314/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Bilal Ali Lakhani (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
72 Nil Const. P. 6044/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 OOCL Pakista Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent) 27-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
73 Nil Const. P. 208/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
74 Nil Const. P. 205/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
75 2021 CLC 120, 2021 SBLR Sindh Note 92 Const. P. 546/2010 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2010 Mst. Zahida Haroon (Petitioner) VS Muhammad Ashique and others (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
76 2020 SHC HYD 1906 Cr.Misc. 613/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Abdul Wahab Abbasi & Others (Applicant) VS P.O.Sindh & Others (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
77 2020 SHC HYD 787 Const. P. 549/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2020 Majid Ali (Petitioner) VS P.O Sindh & Other (Respondent) 11-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
78 Nil Const. P. 207/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
79 Nil Const. P. 136/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
80 2020 SHC HYD 739 Cr.Bail 577/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Moosa (Applicant) VS The State (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
81 Nil Const. P. 843/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Liberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
82 2021 PCr.LJ 1577 Cr.Bail 36/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MST. ADEEBA KHAN W/O ADIL KHAN (Applicant) VS THE STATE THROUGH FIA (Respondent) 06-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
83 2020 SHC HYD 247 Cr.Bail 413/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Asif Ali (Applicant) VS The State (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
84 Nil Spl.Cr.A.T.A. 76/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 Fazal Wahab @ Kaki (Appellant) VS The State (Respondent) 20-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
85 2020 SHC HYD 1141 Criminal Miscelleneous 366/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Original Side 2020 AWAIS (Appellant) VS S.H.O P.S MEHMOODABABD & OTHERS (Respondent) 21-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
86 2020 SHC HYD 835 Conf.Case 22/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2013 Rafique @Peeko (Appellant) VS The State (Respondent) 26-AUG-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
87 2020 SHC HYD 46 Const. P. 398/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2020 Ghulam Rasool Babar (Petitioner) VS Province Of Sindh & Others (Respondent) 28-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
88 Nil Const. P. 1148/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Jabbar Steel Ind and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
89 Nil Const. P. 1141/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Geo Entertainment Television Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
90 Nil Cr.J.A 69/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Sartaj (Appellant) VS The State (Respondent) 17-SEP-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
91 Nil Const. P. 1301/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Syed Mazhar Ali Zaidi (Petitioner) VS Fed.of Pakistan and Others (Respondent) 19-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
92 Nil Const. P. 1653/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bakers Huges EHO Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
93 Nil Const. P. 1173/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s SIZA Foos Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
94 Nil Const. P. 1707/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Total Parco Pakistan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 08-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
95 Nil Const. P. 1215/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
96 2021 SHC KHI 13 Const. P. 3268/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Rehan Arif (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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 Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author) C.P.L.A.1442-K/2021 The Federation of Pakistan & another v. Rehan Arif & others Before Supreme Court of Pakistan Disposed Dismissed
97 2024 SBLR Sindh 1 H.C.A 299/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Asif Siddik Adam (Appellant) VS Siddiki Fun Trust & Others (Respondent) 10-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.936-K/2023 Asif Siddik Adam v. Siddiki Fund Trust through its Trustees & others Before Supreme Court of Pakistan Pending Adjourned (-) Salahuddin Panhwar,J
98 Nil Cr.J.A 149/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Mashooque Ali (Appellant) VS The State (Respondent) 25-MAR-21 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
99 Nil H.C.A 322/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Gajadhar (Appellant) VS MCB Bank & Others (Respondent) 17-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
100 Nil H.C.A 179/2015 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2015 H.H Girls School (Appellant) VS Sindh Building Control Authority & Others (Respondent) 20-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
101 Nil H.C.A 204/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Mst. Yasmeen Saleem & Others (Appellant) VS Muhammad Azam Baig & Others (Respondent) 08-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
102 2022 SBLR Sindh 867 H.C.A 188/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Pakistan International Airlines Corporation Ltd (Appellant) VS Dr. Mazhar Naeem & Others (Respondent) 22-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
103 Nil H.C.A 226/2015 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2015 Abdul Razzak Khamosh (Appellant) VS Province of Sindh & others (Respondent) 15-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
104 Nil H.C.A 277/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Muhammad Haneef & another (Appellant) VS Hameed A. Haroon & others (Respondent) 07-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
105 2025 CLD 25 I. A 68/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Zafar Hassan Khan (Appellant) VS M/s. Habib Bank Limited (Respondent) 29-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
106 Nil H.C.A 1/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 Pakistan Steel Mills Corporation (Pvt) Ltd. (Appellant) VS M/s. Crown Holding Ltd. & others (Respondent) 25-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
107 Nil I. A 61/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Muhammad Anwar (Appellant) VS Haji Hamza Khan Jamali & others (Respondent) 28-JUN-22 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
108 Nil Const. P. 4595/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Pakistan Herald Publication (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
109 Nil Const. P. 4873/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Akbari Engieering (Petitioner) VS Fed. of Pakistan and Others (Respondent) 23-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
110 Nil Const. P. 1788/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Ahmed Nawaz Jagirani (Petitioner) VS The State (NAB) (Respondent) 12-FEB-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
111 2023 SHC SUK 626 Spl. Cr. A. 219/2019 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2019 Shoukat Hussain (Applicant) VS The State (Respondent) 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
112 2023 SHC SUK 1174 Const. P. 1012/2023 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2023 Muhammad Iqbal Memon (Petitioner) VS Chairman NAB Islamabad & others (Respondent) 22-AUG-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
113 2024 SBLR Sindh 1749 Const. P. 1622/2023 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2023 M/s Ismailia Platinum Coop Housing Society Ltd (Petitioner) VS Province of Sindh & Others (Respondent) 07-MAR-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
114 2023 SHC SUK 925 Const. P. 1156/2023 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2023 The State through Chairman NAB (Petitioner) VS Anees-ur-Rehman Mahar & others (Respondent) 06-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
115 2023 SHC SUK 278 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 Writ Jurisdictions 2018 Aliallah (Petitioner) VS P.O Sindh & others (Respondent) 27-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
116 2023 SHC SUK 241 Cr.Bail 51/2023 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2023 Ghulam Shabir Siyal (Applicant) VS The State (Respondent) 23-AUG-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
117 Nil H.C.A 314/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Pakistan Electronic Media Regulatory Authority (Appellant) VS ARY Communication Ltd & another (Respondent) 21-SEP-22 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.3728/2022 Pakistan Electronic Media Regulatory Authority (PEMRA) through its Chairman, Islamabad and others v. ARY Communication Limited, Karachi and another Before Supreme Court of Pakistan Pending
118 Nil Const. P. 7277/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Samiuddin (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 08-MAY-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.923-K/2024 Managing Director PIA and others v. Sami uddin and another Before Supreme Court of Pakistan Pending
119 Nil Const. P. 2825/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Kapeel Kumar (Petitioner) VS Province of Sindh & Others (Respondent) 06-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
120 Nil Const. P. 2676/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 M/s Eccenta Eximp (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
121 2024 SHC KHI 288 Const. P. 3066/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 M/s Pak Terry Mills Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 21-JUN-24 Yes Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
122 Nil Cr.Bail 1648/2019 (S.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 ALI REHMAN S/O HAJI REHMAN (Applicant) VS THE STATE (Respondent) 18-NOV-19 No Hon'ble Justice Mrs. Rashida Asad
123 Nil Cr.Bail 1559/2019 (S.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 MUHAMMAD RIAZ S/O JANAT-UR-REHMAN & ANOTHER (Applicant) VS THE STATE (Respondent) 15-NOV-19 No Hon'ble Justice Mrs. Rashida Asad
124 Nil Cr.Bail 1585/2019 (S.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 ASIF S/O BASHIR (Applicant) VS THE STATE (Respondent) 19-NOV-19 Yes Hon'ble Justice Mrs. Rashida Asad
125 2020 SHC HYD 1282 Cr.Bail 636/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Ranjhan & Ors (Applicant) VS The State (Respondent) 28-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
126 2020 SHC KHI 1612 Const. P. 5333/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Bakar (Petitioner) VS Asstt: Commissioner I.R and Others (Respondent) 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.L.A.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
127 2020 SHC KHI 172 Const. P. 5403/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Amina Faruque (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
128 Nil Const. P. 5731/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
129 Nil Const. P. 6716/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Faysal Bank Ltd (Petitioner) VS Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
130 Nil Cr.Bail 442/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 NIZAMUDDIN S/O MEHRABUDDIN (Applicant) VS THE STATE (Respondent) 16-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
131 2020 SHC HYD 175 I. A 5/2017 (S.B.) Sindh High Court, Circuit at Hyderabad Civil Appellate Jurisdictions 2017 Nisar Ahmed (Appellant) VS Syed Ashfaque Ali & anothers (Respondent) 28-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
132 Nil Spl.Cr.A.T.A. 223/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 Shahzad Ahmed (Appellant) VS The State (Respondent) 27-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
133 Nil Cr.Bail 63/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent) 23-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
134 2020 SHC HYD 305 Cr.J.A 60/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2013 Ahmed Nawaz Mughari (Appellant) VS The State (Respondent) 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.L.A.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 for Islamabad,Disposed Leave Granted,Pending Adjourned for Islamabad
135 Nil Const. P. 655/2018 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2018 M/s Detergent Products SARL (Petitioner) VS FOP & Ors (Respondent) 23-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.693-K/2021 The Commissioer Inland Revenue Z-III v. M/s. Detergent Products SARL & others Before Supreme Court of Pakistan Disposed Dismissed
136 2020 SHC KHI 514 Const. P. 5126/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Nazli Sohail (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
137 Nil Const. P. 5348/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 ICTSI Muritiues Ltd (Petitioner) VS Pakistan and Others (Respondent) 27-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
138 Nil Const. P. 6706/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Lakhra PGC Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
139 Nil Const. P. 4621/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 JS Bank Ltd (Petitioner) VS Pakistan and Ors (Respondent) 22-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
140 2020 SHC KHI 1346 Const. P. 5315/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Amjad Shaikh (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
141 2020 SHC KHI 2472 Const. P. 5210/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Tariq Janoo (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
142 Nil Const. P. 73/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 NBP (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
143 2020 SHC HYD 746 Conf.Case 19/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2013 Ahmed Nawaz Mughari (Appellant) VS The State (Respondent) 23-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
144 Nil Const. P. 6228/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 NBP Saving Fund (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
145 2020 SHC KHI 403 Const. P. 5894/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Faheem Ahmed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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.L.A.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
146 2020 SHC KHI 1202 Const. P. 5306/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Abdul Rasool (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
147 Nil Const. P. 934/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Ms/ Fuso Master Motors Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 23-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
148 Nil Const. P. 5824/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 DFL Corporation Pvt Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 18-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
149 2020 SHC KHI 933 Const. P. 5219/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Khaja Moinuddin (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
150 2021 PLD Sindh Note 21, 2021 SBLR Sindh Note 617, 2021 SBLR Sindh 617, 2021 PLD Sindh 21, 2021 SBLR Sindh 2150 H.C.A 119/2012 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2012 Ahmed Kuli Khattak & another (Appellant) VS Creek Marina (Singapore) Pvt Ltd. & Ors. (Respondent) 20-OCT-20 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author) C.P.L.A.1433-K/2020 Ahmed Kuli Khan Khattak & another v. Creek Marina (Singapore) Pvt.Ltd & others Before Supreme Court of Pakistan Disposed Dismissed
151 Nil Spl.Anti.Ter.A. 190/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 SYED ZAIN ALI S/O SYED SHAKIR ALI (Appellant) VS THE STATE (Respondent) 07-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
152 2020 SHC KHI 481, 2021 YLR 843 Cr.Bail 618/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 YOUSUF S/O KHADIM HUSSAIN & ANOTHER (Applicant) VS THE STATE (Respondent) 20-MAY-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
153 Nil Const. P. 355/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Tabish Papers Mart (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
154 Nil Const. P. 78/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Oleo Corp. Pvt Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
155 Nil Cr.Bail 574/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE (Respondent) 05-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
156 2020 SHC KHI 68 Cr.Bail 1624/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 NARESH KUMAR S/O GURDAS LAL @ KG (Applicant) VS THE STATE THROUGH FIA (Respondent) 08-DEC-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
157 Nil Const. P. 1361/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ssakrand Sugar Mills Ltd (Petitioner) VS Fed.of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
158 Nil Cr.J.A 98/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Nazeer Ahmed (Appellant) VS The State (Respondent) 10-SEP-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author) J.P.349/2020 Nazeer Ahmed v. The State Before Supreme Court of Pakistan Pending
159 Nil Const. P. 1139/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
160 Nil Const. P. 1822/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent) 12-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
161 Nil Const. P. 1216/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
162 Nil Const. P. 1410/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Adamjee Insurance Co. Ltd (Petitioner) VS Province of Sindh & Ors (Respondent) 24-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
163 2021 SHC HYD 592 Cr.J.A 28/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Abdul Rauf (Appellant) VS The State (Respondent) 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
164 2021 SHC HYD 530 Conf.Case 30/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Abdul Rauf (Appellant) VS The State (Respondent) 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)
165 Nil Const. P. 1533/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Orient Communication (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
166 Nil Const. P. 1283/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 International Brand Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
167 Nil Const. P. 1411/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Khairpur Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 26-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
168 2021 SHC KHI 198 Const. P. 3468/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Kiran Food Products (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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 Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
169 Nil H.C.A 278/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Ms. Bilquis Qureshi & Others (Appellant) VS Dr. Nasim Kalar (Respondent) 13-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
170 Nil Const. P. 1213/2015 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2015 Muhammad Iqbal Muneeb and Ors (Petitioner) VS Federal Tax Ombudsman and Ors (Respondent) 25-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
171 Nil H.C.A 237/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Shayan Akbar Ali & Others (Appellant) VS Amir Ali & Others (Respondent) 17-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
172 Nil H.C.A 72/1973 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 1973 Younus Khan & another (Appellant) VS Mst. Qudsia Begum (Respondent) 09-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
173 Nil Const. P. 4224/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Chemical Kinetcs (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
174 Nil H.C.A 206/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Muhammad Anees Abrahani (Appellant) VS Muhammad Feroz Khan & another (Respondent) 28-JUN-22 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
175 Nil H.C.A 381/2023 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2023 M/s. S.S.S. Corporation (Appellant) VS Abdul Qadir & others (Respondent) 06-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
176 2023 SHC SUK 807 Spl. Cr. A. 69/2021 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2021 Syed Rehman Pathan (Applicant) VS The State (Respondent) 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
177 2023 SHC SUK 1150 Const. P. 1612/2021 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2021 Sanaullah Shaikh & Others (Petitioner) VS P.O Sindh & Others (Respondent) 02-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
178 2023 SHC SUK 414 Cr.Rev 31/2021 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2021 Mst. Naziran @ Naji Mallah (Applicant) VS The State & others (Respondent) 07-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author) C.P.L.A.641-K/2022 Abdul Hameed v. Murlidhar & others Before Supreme Court of Pakistan Disposed Dismissed
179 Nil Const. P. 5185/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Diamond Metal (AOP) (Petitioner) VS Fed. of Pakistan and Others (Respondent) 20-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
180 Nil Const. P. 791/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Orient Communication Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 29-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
181 2020 SHC HYD 661 Cr.Bail 659/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Munawar Ali @ Teni (Applicant) VS The State (Respondent) 29-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
182 Nil Const. P. 6077/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Amna Ind Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 30-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
183 Nil Spl.Cr.A.T.A. 222/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 Shahzad Ahmed (Appellant) VS The State (Respondent) 27-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
184 Nil Criminal Appeal 114/2020 (D.B.) Sindh High Court, Karachi Original Side 2020 MUHAMMAD KAMRAN S/O ABDUL RAZZAK (Appellant) VS THE STATE (Respondent) 06-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
185 Nil Const. P. 4531/2015 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2015 Mohammad Hassan (Petitioner) VS Fed. of Pakistan and Ors (Respondent) 21-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
186 Nil Const. P. 6226/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 UBL Growth & Income Fund (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
187 2020 SHC KHI 1458 Const. P. 5211/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Azneem Bilwani (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
188 2020 SHC HYD 966 Civil Revision 154/2006 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2006 Ahmed (Applicant) VS Khadim Hussain and other (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
189 2020 SHC KHI 1727 Cr.Bail 1700/2020 (S.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 Naresh Kumar @ Jani son of Shaman Lal (Applicant) VS The State (Respondent) 08-DEC-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author) Crl.P.L.A.14-K/2021 Naresh Kumar @ Jani v. The State Before Supreme Court of Pakistan Disposed Disposed of
190 2020 SHC HYD 720 Cr.Bail 735/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 KARIM BUX MAGSI & ANOTHER (Applicant) VS THE STATE (Respondent) 04-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
191 Nil Const. P. 4980/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Arif Habib Ltd (Petitioner) VS Fed.of Pakistan and Ors (Respondent) 15-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.239/2021 Arif Habib Limited v. Federation of Pakistan thr. Secretary Revenue & Chairman FBR, Islamabad & others,C.A.320/2022 Arif Habib Limited v. Federation of Pakistan thr. Secretary Revenue & Chairman FBR, Islamabad & others Before Supreme Court of Pakistan Disposed Leave Granted,Pending
192 Nil Const. P. 6540/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Mrs. Nishat Usmani and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
193 Nil Const. P. 5888/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s BASF Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 20-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
194 2020 SHC KHI 74 Const. P. 5208/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Munair (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
195 Nil Const. P. 238/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Faran Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
196 Nil Const. P. 259/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Khana Dan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
197 Nil Const. P. 4943/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Dawlance (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
198 Nil Const. P. 286/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Oleao Corp Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.886/2023 Tanwir Jamshed v. The Learned 9th Additional District and Sessions Judge Karachi South and others Before Supreme Court of Pakistan Disposed Dismissed
199 2020 SHC KHI 1904 Const. P. 5425/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Ashraf (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
200 2020 SHC KHI 1686 Const. P. 5128/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Farkhunda Muslim (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
201 2020 SHC KHI 2290 Const. P. 5235/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Asad Sayeed (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
202 Nil Spl.Anti.Ter.J.A. 337/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 Adnan (Appellant) VS The State (Respondent) 27-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
203 Nil Const. P. 895/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
204 2020 SHC HYD 579 Civil Revision 10/2001 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2001 Muhammad Mekyle (Applicant) VS Saindad &ORs (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
205 2020 SHC HYD 1228 Cr.Bail 728/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Nadir Khan (Applicant) VS The State (Respondent) 08-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
206 2020 SHC HYD 2045 Const. P. 1006/2013 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2013 Muhammad Mushtaq and others (Petitioner) VS Govt of Sindh and others (Respondent) 04-AUG-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
207 2020 SHC HYD 384 Cr.J.A 14/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2016 Niaz Hussain Chachar (Appellant) VS The State (Respondent) 29-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
208 2020 SHC HYD 2117 Const. P. 1410/2017 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2017 Muhammad Jawed Khan (Petitioner) VS Mst. Shaista & Others (Respondent) 28-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
209 Nil Const. P. 5692/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdullah Memon (Petitioner) VS Govt. of Sindh and Others (Respondent) 11-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
210 Nil Cr.Bail 62/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent) 23-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
211 2020 SHC KHI 1308 Cr.Bail 1574/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE (Respondent) 08-DEC-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
212 Nil Cr.Bail 542/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MAHENDAR KUMAR S/O ROOP CHAND & ORS (Applicant) VS THE STATE (Respondent) 05-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author) Crl.P.L.A.605/2020 Naresh Kumar v. The State thr. DAG,Crl.P.L.A.651/2020 Mahendar Kumar v. The State Before Supreme Court of Pakistan Disposed Dismissed,Disposed Dismissed
213 Nil Const. P. 5337/2014 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2014 M/s Zam Zam Flour Mills and Ors (Petitioner) VS Fed. of Pakistan and ORs (Respondent) 15-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
214 Nil Cr.Acq.A. 38/2020 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 STATE ANF (Appellant) VS MUHAMMAD YOUSIF & OTHERS (Respondent) 12-AUG-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
215 Nil Const. P. 1142/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Geo Entertainment Television Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
216 Nil Conf.Case 16/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Nazeer Ahmed (Appellant) VS The State (Respondent) 10-SEP-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
217 Nil Conf.Case 18/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Sartaj (Appellant) VS The State (Respondent) 17-SEP-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
218 Nil Criminal Appeal 70/2018 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2018 Irshad Ali (Appellant) VS The State (Respondent) 07-SEP-21 No We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
219 Nil Cr.J.A 71/2018 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2018 Irshad Ali & another (Appellant) VS The State (Respondent) 07-SEP-21 No We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
220 Nil Const. P. 1003/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Digri Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 09-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
221 Nil Const. P. 1645/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Habib Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
222 Nil H.C.A 247/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Katiawar Co-operative Housing Society (Appellant) VS Amin Tahir Omerson & others (Respondent) 20-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
223 Nil H.C.A 112/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Shariq Najam & Others (Appellant) VS Muhammad Amin & Another (Respondent) 28-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
224 Nil H.C.A 276/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Nabiqasim Industries Pvt Ltd (Appellant) VS Novartis AG & Others (Respondent) 13-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
225 Nil Conf.Case 36/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Mashooque Ali (Appellant) VS The State (Respondent) 29-OCT-21 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
226 Nil I. A 19/1990 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 1990 Umer Ali (Appellant) VS Nasir Mohammad Shah & others (Respondent) 29-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
227 Nil H.C.A 323/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 MCB Bank Ltd (Appellant) VS Mst. Akhtar Begum through Legal heirs (Respondent) 17-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
228 Nil I. A 11/2012 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2012 United Bank Ltd., (Appellant) VS Ali Raza Khan (Respondent) 29-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
229 Nil Spl. Cus. Ref. A. 347/2018 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2018 Collector of Customs (Applicant) VS Hasnain Qutbuddin (Respondent) 25-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Justice Mrs. Rashida Asad(Author)
230 Nil Const. P. 3718/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Abbott Laboratories (Pakistan) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
231 Nil Const. P. 4879/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Musarrat Firdous (Petitioner) VS Fed. of Pakistan and Others (Respondent) 23-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
232 2023 PLD Sindh 11 H.C.A 210/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Haji Ibrahim & Others (Appellant) VS Abdul Qadir Lakhani & Others (Respondent) 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 Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
233 Nil Const. P. 4683/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Prime Trading Corporation & another (Petitioner) VS Fed. of Pakistan and Others\ (Respondent) 10-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
234 2023 SHC SUK 1197 Spl.Cr.J.A 34/2020 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2020 Naimatullah Pathan (Petitioner) VS The State (Respondent) 13-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
235 2023 SHC SUK 748 Const. P. 1011/2023 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2023 Rafique Ahmed Rajper (Petitioner) VS Federation of Pakistan & another (Respondent) 22-AUG-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
236 2023 SHC SUK 844 Const. P. 1243/2023 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2023 Muhammad Saleem Shanbani (Petitioner) VS P.O Sindh & Others (Respondent) 20-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
237 2023 SHC SUK 651 Cr.Bail 47/2023 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2023 Ghulam Abbas Siyal (Applicant) VS The State (Respondent) 23-AUG-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
238 Nil Const. P. 620/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdul Rasheed (Petitioner) VS Hammad Kamal Deputy Director / I.O NAB and Ors (Respondent) 21-AUG-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
239 Nil Const. P. 2023/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Amir Ismail Memon (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-MAY-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
240 Nil H.C.A 444/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Munsif Zaidi & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
241 Nil H.C.A 240/2024 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2024 Pakistan Civil Aviation Authority (Appellant) VS M/s. Vorson (Pvt) Ltd. & others (Respondent) 21-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
242 2020 SHC KHI 2432 Const. P. 5489/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Noor Ahmed (Petitioner) VS Asstt: Commissioner I.R and Ors (Respondent) 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.L.A.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
243 Nil Const. P. 844/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Liberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
244 2020 SHC HYD 526 R.A (Civil Revision) 88/2012 (S.B.) Sindh High Court, Circuit at Hyderabad Civil Appellate Jurisdictions 2012 Ali Anwar & another (Applicant) VS Province of Sindh and Others (Respondent) 24-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
245 Nil Spl:Sales Tax Ref: A. 299/2018 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2018 M/s. MOP Cleaning & Janitorial Services (Pvt) Ltd. (Applicant) VS The Appellate Tribunal-I (SRB) & another (Respondent) 22-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
246 2020 SHC HYD 643 Cr.Bail 837/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Arshad (Applicant) VS The State (Respondent) 08-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
247 Nil Spl.Anti.Ter.A. 191/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 SYED ZAIN ALI S/O SYED SHAKIR ALI (Appellant) VS THE STATE (Respondent) 07-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
248 2020 SHC HYD 1184 Conf.Case 10/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2016 Ghulam Rasool (Appellant) VS The State (Respondent) 06-OCT-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
249 2020 CLD 1434 Cr.Bail 35/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MST. ADEEBA KHAN W/O ADIL KHAN (Applicant) VS THE STATE (Respondent) 06-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
250 Nil Const. P. 6676/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Isamil Ind Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
251 Nil Const. P. 6677/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Astro Plastics Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
252 2020 SHC HYD 494 Conf.Case 17/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2017 Ghazi Khan (Appellant) VS The State (Respondent) 22-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad
253 2020 SHC HYD 1529 Const. P. 61/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2020 Syed Sharafat Ali (Petitioner) VS Abdul Rasheed and others (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author) C.P.L.A.378-K/2020 Abdul Razaque & another v. Muhammad Shahban Kumbhar & others Before Supreme Court of Pakistan Disposed Dismissed as Not Pressed
254 2021 PTD 335, 2021 SBLR Sindh 1526 Const. P. 5025/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Aameer Mustaaly Karachiwalla (Petitioner) VS Deputy Commissioner I.R and Ors (Respondent) 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.L.A.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
255 Nil Const. P. 409/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Lar Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
256 Nil H.C.A 119/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 Pakistan State Oil Company Ltd. (Appellant) VS Province of Sindh & others (Respondent) 22-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
257 Nil Const. P. 6682/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Pakistan Petroleum Ltd (Petitioner) VS Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.644-K/2023 The Commissioner Inland Revenue (Legal) v. Pakistan Petroleum Limited & others,C.A.1295/2024 The Commissioner Inland Revenue (Legal) v. Pakistan Petroleum Limited & others Before Supreme Court of Pakistan Disposed Converted into Appeal and Partly Allowed,Disposed
258 Nil Const. P. 6122/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Lucky Landmark (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
259 Nil Const. P. 884/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
260 Nil Const. P. 1483/2019 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2019 Nasir Ahmed (Petitioner) VS Province of Sindh & Others (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
261 Nil Const. P. 135/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
262 2020 SHC KHI 16 Criminal Appeal 115/2020 (D.B.) Sindh High Court, Karachi Original Side 2020 MANSOOR @ MANSOORI S/O ZIKRIYA KHAN & ANOTHER (Appellant) VS THE STATE (Respondent) 14-MAY-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad Crl.P.L.A.108-K/2020 Mansoor @ Mansoori & another v. The State Before Supreme Court of Pakistan Disposed Dismissed
263 Nil Spl:Sales Tax Ref: A. 23/2018 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2018 Sindh Revenue Board (Applicant) VS M/s. Hafiz Brothers Media Solution (Pvt) Ltd. (Respondent) 30-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
264 Nil Const. P. 6547/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Mehmood Ahmed Memon (Petitioner) VS Fed. of Pakistan and Others (Respondent) 25-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
265 Nil Const. P. 699/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 27-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
266 Nil Spl.Cr.A.T.A. 348/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 Nasarullah Khan son of Nazir Ahmed (Appellant) VS The State (Respondent) 08-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
267 2020 SHC KHI 2363 Cr.Bail 620/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 AHMED S/O MEHRAB GUL (Applicant) VS THE STATE (Respondent) 20-MAY-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
268 2020 SHC HYD 1967 Civil Revision 134/2002 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2002 Haji Jamaluddin (Applicant) VS Province of Sindh & others (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
269 2020 SHC HYD 1181 Criminal Appeal 125/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2016 Abdul Razzak (Appellant) VS The State (Respondent) 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 Disposed Converted into Appeal and Allowed
270 Nil Const. P. 276/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Aalyan Traders (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
271 Nil Cr.Bail 11/2021 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2021 ALI HASSAN @ CHANG (Applicant) VS GUL MUHAMMAD (Respondent) 08-SEP-21 No In our considered view, applicant / accused is entitled for grant of bail after arrest for the reasons that in this Direct complaint straightaway NBWs were issued against the applicant / accused. F.I.R of the incident was not lodged at the concerned police station. There was inordinate delay in filing of the Direct complaint. Apparently, ingredients of Section 365-A PPC are not made out. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
272 Nil Const. P. 1012/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Johar Associates Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 09-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
273 Nil Const. P. 1476/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Meezan Bank Ltd (Petitioner) VS Province of Sindh and Others (Respondent) 26-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
274 Nil Const. P. 1333/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Rukhsana Zaffar & Ors (Petitioner) VS Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.448/2024 Faisal Cantonment Board thr. Cantonment Executive Officer, Karachi v. Rukhsana Zaffar & others Before Supreme Court of Pakistan Pending Adjourned (Next Date: 05-Aug-24)
275 Nil Const. P. 1652/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Al-Haj Automotive Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
276 Nil Const. P. 1477/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Meezan Bank Ltd (Petitioner) VS Province of Sindh and Others (Respondent) 26-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
277 Nil H.C.A 249/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 Qasim Zaheer (Appellant) VS Federation of Pakistan & others (Respondent) 01-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
278 Nil H.C.A 168/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 Asif Mannaan & others (Appellant) VS Suleman Lallani & others (Respondent) 15-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
279 Nil H.C.A 343/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Ayub Raza Khan & Another (Appellant) VS All Pakistan Women Association & Others (Respondent) 24-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
280 Nil H.C.A 250/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Abdul Wahab & Another (Appellant) VS Adnan Ayub Ali & Others (Respondent) 23-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
281 Nil H.C.A 8/1975 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 1975 Messrs. Crescent Shipping Lines Ltd. (Appellant) VS M/s. Brightway Traders & another (Respondent) 29-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
282 Nil H.C.A 189/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Pakistan International Airlines Coporation Ltd (Appellant) VS Dr. Qadir Dad Shah & Others (Respondent) 08-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
283 2021 SHC KHI 1012 H.C.A 192/2006 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2006 Maj. (Retd) Nawazish Ali (Appellant) VS Muhammad Saleem Asar & Ors (Respondent) 10-NOV-21 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
284 Nil H.C.A 158/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Zahid Ali Khan (Appellant) VS Mrs. Fauzia Aqeel Lari (Respondent) 09-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
285 Nil I. A 88/2004 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2004 Gharadhara Nissan Ltd (Appellant) VS First Leasing Corporation Ltd (Respondent) 02-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
286 Nil Const. P. 944/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Dollar Industries (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
287 Nil Const. P. 2489/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Nazeer (Petitioner) VS Fed. of Pakistan and Others (Respondent) 26-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
288 Nil Const. P. 4069/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Rehab Inter Trade (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
289 Nil Const. P. 4457/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Allama Iqbal Open University (Petitioner) VS Province of Sindh & Others (Respondent) 25-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
290 2024 SHC KHI 520, 2024 SBLR Sindh 1115 Spl.Anti.Ter.J.A. 161/2023 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2023 GHULAM RABBANI S/O ABDUL KAREEM (Appellant) VS THE STATE (Respondent) 23-FEB-24 Yes Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad
291 2023 SHC SUK 834 Spl.Cr.J.A 71/2021 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2021 Hayatullah Noorzai (Petitioner) VS The State (Respondent) 24-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad(Author), Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
292 Nil H.C.A 233/2024 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2024 Ms. Sana Aslam (Appellant) VS Dr. Lt. Col. [Rtd] Muhammad Nasir Masood & Others (Respondent) 13-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
293 Nil H.C.A 446/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Salman Zaidi & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
294 Nil Const. P. 2782/2015 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2015 The NAB (Petitioner) VS Presiding Officer Accountability Court and Ors (Respondent) 13-MAY-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
295 Nil Const. P. 5333/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Bakar (Petitioner) VS Asstt: Commissioner I.R and Others (Respondent) 27-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.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
296 2020 SHC HYD 2404 Cr.Bail 638/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Ghulam Muhammad (Applicant) VS The State (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
297 Nil Const. P. 842/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 LIberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
298 Nil Spl.Anti.Ter.A. 45/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 YAQOOB KHAN S/O MAROOF KHAN & ORS (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent) 19-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
299 2020 SHC HYD 1646 Cr.Acq.A. 60/2020 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 WAHEED ALI (Appellant) VS ZAHIR HUSSAIN & OTHERS (Respondent) 11-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
300 Nil Const. P. 6194/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Mir Akbar Askani (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
301 Nil Const. P. 5115/2014 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2014 Q & Q Food Industries (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent) 15-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
302 2020 SHC HYD 1690 Civil Revision 167/2012 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2012 Hashim & Others (Applicant) VS Ratan & Others (Respondent) 07-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
303 Nil Const. P. 6224/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Masood Fabrics Ltd (Petitioner) VS Province of Sindh & Ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.4840/2021 Masood Fabrics Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others,C.A.1134/2021 Masood Fabrics Ltd Karachi v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and others Before Supreme Court of Pakistan Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Pending Adjourned (Next hearing: After 2 weeks)
304 2023 SBLR Sindh 2005, 2023 YLR 1938 Const. P. 77/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Telenor Microfinance Bank Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 13-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
305 Nil Const. P. 5476/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Rotocast Engineering Co (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
306 Nil Const. P. 5811/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Babar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
307 2020 SHC HYD 2439 Civil Revision 56/2018 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2018 Haji Karumdin & Others (Applicant) VS Muhammad Ashraf & Others (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
308 Nil Const. P. 5204/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Nadeem Ahmed Khan (Petitioner) VS FBR and Others (Respondent) 21-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
309 2020 SHC KHI 708 Const. P. 5218/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Ali Raza Gheewala (Petitioner) VS Deputy Commissioner I.R and Others (Respondent) 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.L.A.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
310 2020 SHC HYD 1526 Cr.Bail 737/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 AMIR HASSAN (Applicant) VS THE STATE (Respondent) 17-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
311 2020 SHC HYD 1253 Conf.Case 25/2014 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2014 Abdul Jabbar (Appellant) VS The State (Respondent) 08-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad
312 2020 SHC HYD 2254 Cr.Bail 414/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Asif Ali (Applicant) VS The State (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
313 Nil Const. P. 410/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Larr Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.5390/2021 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Zeeshan Qureshi,C.A.2849/2022 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Zeeshan Qureshi Before Supreme Court of Pakistan Disposed Converted into Appeal and Allowed and Remanded,Disposed
314 2020 SHC HYD 2416 Criminal Appeal 394/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Original Side 2019 Rizwan ali & another (Appellant) VS The State (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
315 2020 SHC HYD 1560 Cr.Bail 576/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Moosa (Applicant) VS The State (Respondent) 24-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
316 Nil Const. P. 5888/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s BASF Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 08-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
317 Nil Cr.Bail 75/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 ZABIHULLAH @ ZUBAIR S/O ABDUL REHMAN (Applicant) VS THE STATE (Respondent) 25-MAR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
318 2020 SHC KHI 1439 Const. P. 5129/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Rehana Saigol (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
319 2020 SHC KHI 1211 Cr.Bail 1700/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 NARESH KUMAR @ JANI SA/O SHAMAN LAL (Applicant) VS THE STATE (Respondent) 08-DEC-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
320 Nil Const. P. 6222/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Roomi Fabrics Ltd (Petitioner) VS Province of Sindh & Ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.A.1165/2021 Roomi Fabrics Limited Multan v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and another,C.P.L.A.4871/2021 Roomi Fabrics Limited Multan v. Province of Sindh through the SecretaryExcise and Taxation Sindh Karachi and another Before Supreme Court of Pakistan Pending Adjourned (Next hearing: After 2 weeks),Disposed Allowed, Leave Granted and Impugned Judgment suspended.
321 2020 SHC KHI 126 Const. P. 5327/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Aamir (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
322 Nil Const. P. 5728/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
323 Nil Const. P. 134/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.601-K/2021 Abdul Haseeb v. Secretary Home Department & others Before Supreme Court of Pakistan Disposed Dismissed
324 2020 SHC HYD 1360 Civil Revision 92/2018 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2018 Zabiullah (Applicant) VS Federation of Pakistan & Others (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
325 2020 SHC HYD 1649 Cr.J.A 109/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 MUHAMMAD ALI (Appellant) VS THE STATE (Respondent) 09-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
326 Nil Const. P. 5519/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Isra Islamic Foundation (Guarantee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
327 Nil Const. P. 6227/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Atlas Income Fund Trust (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
328 2020 SHC HYD 1695 Const. P. 527/2018 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2018 Syed Hamanyoon (Petitioner) VS Irshad Ahmed (Respondent) 21-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
329 2020 SHC KHI 1259 Const. P. 5212/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Khalid Tabba (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
330 Nil Const. P. 934/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Ms/ Fuso Master Motors Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
331 2020 SHC KHI 970 Const. P. 5307/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abbas Sayeed (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
332 Nil Const. P. 237/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Overseas Transit Agnency Pvt Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
333 2020 SHC HYD 2346 Cr.Bail 639/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Saleem (Applicant) VS The State (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
334 2020 SHC KHI 2218 Cr.Bail 269/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 MAHMOOD ALAM @ GERNADE (Applicant) VS THE STATE (Respondent) 01-APR-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
335 2020 SHC HYD 2208 Cr.Bail 650/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Waseem Ahmed and others (Applicant) VS The State (Respondent) 18-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
336 Nil Const. P. 5444/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Techno Fabriks (Pvt) Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 12-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
337 2020 SHC HYD 1928 Const. P. 1946/2015 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2015 Bashir Ahmed (Petitioner) VS Prov of Sindh & Ors (Respondent) 06-AUG-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
338 2020 SHC HYD 1010 Conf.Case 1/2017 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2017 Manzoor Ahmed (Appellant) VS The State (Respondent) 30-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author)
339 2020 SHC KHI 234 Cr.Bail 619/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 YOUSUF S/O KHADIM HUSSAIN (Applicant) VS THE STATE (Respondent) 20-MAY-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
340 Nil Const. P. 1002/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Digri Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 09-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
341 Nil Conf.Case 13/2018 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2018 Irshad ali (Appellant) VS The State (Respondent) 07-SEP-21 No We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
342 Nil Cr.J.A 35/2013 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: Cr. Spl. ATA Appeal No.D- 36 of 2013 Cr. Spl. ATA Appeal No.D- 37 of 2013 [Confirmation Case No.08/2013] Criminal Appellate Jurisdictions 2013 Noor Ali Panhwar (Appellant) VS The State (Respondent) 08-AUG-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author) J.P.385/2020 Waleed Raza v. The State,J.P.334/2020 Noor Ali and Fahad v. The State Before Supreme Court of Pakistan Pending ,Pending
343 Nil Const. P. 1010/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 NUA Securities Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 09-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
344 Nil H.C.A 87/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 Director General Petroleum & another (Appellant) VS Oil & Gas investment Limited (Respondent) 12-APR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.919-K/2021 Oil and Gas Investments Limited v. Director General of Petroleum Concessions & another Before Supreme Court of Pakistan Disposed Dismissed as Not Pressed
345 Nil Const. P. 1011/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Johar Associates Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 09-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
346 Nil Const. P. 1138/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Matiari Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
347 Nil Const. P. 1523/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Commodities Trade Link (Petitioner) VS Fed. of Pakistan and Others (Respondent) 01-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
348 Nil Const. P. 1174/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Saamag Corp (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
349 Nil Const. P. 1661/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Sheikh Muhammad Manzoor (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.838/2024 Cantonment Board Clifton thr. Cantonment Executive Officer, Karachi v. Sheikh Muhammad Manzoor & others Before Supreme Court of Pakistan Pending Adjourned (Next Date: 05-Aug-24)
350 Nil Const. P. 1405/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 MATCO Foods Ltd (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 24-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
351 Nil Const. P. 1362/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills Ltd (Petitioner) VS Fed.of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
352 Nil H.C.A 298/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 M/s. Topaz Associates (Appellant) VS Karachi Cooperative Housing SocietyUnion Ltd & Ors (Respondent) 10-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad
353 Nil H.C.A 268/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Works Cooperative Housing Society (Appellant) VS Muhammad Saleem Memon & Others (Respondent) 30-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
354 Nil I. A 62/2019 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2019 Noman Tabani (Appellant) VS Faysal Bank Limited & another (Respondent) 29-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
355 Nil H.C.A 273/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Standard Chartered Bank Pakistan Limited (Appellant) VS Iqbal Ahmed & Others (Respondent) 02-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
356 Nil I. A 10/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Shahid Shahzad through Attorney M. Z. Siddiqui (Appellant) VS M/S Housing Building Finance Corporation (Respondent) 11-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
357 Nil H.C.A 161/2019 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2019 Karachi Metropolitan Corporation & others (Appellant) VS M/s. Multix International Corporation (Respondent) 01-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
358 Nil I. A 87/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Dr. Uzma Rizvi (Appellant) VS M/s. Standard Chartered Bank (Pak) Ltd. & Another (Respondent) 04-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
359 Nil H.C.A 79/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Omar Yousuf Choudhary & Others (Appellant) VS Nadia Yousuf Choudhary & Others (Respondent) 20-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
360 Nil Const. P. 4623/2018 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2018 United Bank Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.995/2022 M/s United Bank Limited Islamabad v. Federation of Pakistan thr. Secretary Labour and Human Resources Development, Islamabad and others Before Supreme Court of Pakistan Disposed Dismissed
361 Nil H.C.A 279/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Zeenat Hothi (Appellant) VS Haris Gazdar & others (Respondent) 07-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
362 Nil Const. P. 4566/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Brothers Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
363 Nil Spl. Cus. Ref. A. 120/2014 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2014 The Additional Director DGI&I-FBR (Applicant) VS Muhammad Saleem (Respondent) 18-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
364 Nil Const. P. 2530/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Adamjee Junaid Makda (Petitioner) VS FBR and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
365 2023 SHC SUK 1030 Cr.Bail 42/2023 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2023 Saleemullah (Applicant) VS The State (Respondent) 05-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
366 2023 SHC SUK 866 Cr.Acq.A. 24/2020 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2020 Shakeel Ahmed panhwar (Appellant) VS Bilal Alias Shahnawaz Panhwar & 5 Ors (Respondent) 03-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
367 2023 SHC SUK 1007 Const. P. 1051/2023 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2023 The State Through Chairman NAB (Petitioner) VS Iqbal Hussain Jumani and Others (Respondent) 16-OCT-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
368 Nil H.C.A 236/2024 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2024 Shaikh Ahsan Elahi (Appellant) VS Nadeem Ahmed & Others (Respondent) 12-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
369 Nil Const. P. 2823/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Noor Muhammad and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
370 Nil Const. P. 2630/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Muhammad Rafiq Aslam (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
371 Nil H.C.A 442/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Shaikh Ammad Arif & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
372 2020 SHC HYD 1910 Cr.Bail 766/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 REVACHAND @ BABOO (Applicant) VS THE STATE (Respondent) 21-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
373 2020 SHC HYD 995 Cr.Bail 1200/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 ALI SHER (Applicant) VS THE STATE (Respondent) 17-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
374 Nil Const. P. 6705/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s HESCO (Petitioner) VS Fed. of Pakistan and Others (Respondent) 24-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
375 2020 SHC HYD 1459 Cr.Bail 739/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Amir (Applicant) VS The State (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
376 2020 SHC HYD 1945 Const. P. 378/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2020 Mst. Sawera & AOR. (Petitioner) VS P.O. Sindh & Ors. (Respondent) 28-SEP-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
377 Nil Const. P. 450/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Shahla Khalid (Petitioner) VS Fed. of Pakistan and Others (Respondent) 20-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
378 2020 SHC KHI 1028 Const. P. 5236/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Mrs. Farkhanda Sattar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
379 2020 SHC HYD 607 Cr.Bail 87/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 ATTA MUHAMMAD (Applicant) VS THE STATE (Respondent) 07-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
380 Nil Const. P. 6094/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Al Ghazi Traders Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 30-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
381 2020 SHC HYD 1822 Cr.Bail 621/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Sajjan (Applicant) VS The State (Respondent) 10-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
382 Nil Cr.Bail 77/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 AJMAL S/O BABA MEER (Applicant) VS THE STATE (Respondent) 25-MAR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
383 Nil Const. P. 206/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ten Pearls (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
384 2020 SHC HYD 859 Cr.Bail 450/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Sayeda Komal Zafar (Applicant) VS Sayed Maqbool Shah & Others (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
385 2021 SBLR Sindh 1526, 2021 PTD 335 Const. P. 5025/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Aameer Mustaaly Karachiwalla (Petitioner) VS Deputy Commissioner I.R and Ors (Respondent) 15-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.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
386 Nil Const. P. 5730/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Abdul Rasheed Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 13-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
387 2020 SHC KHI 119 Const. P. 5328/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Ibrahim (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
388 2020 SHC KHI 428 Const. P. 6216/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Muhammad Nadir Ali Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
389 Nil Cr.Bail 61/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHAIKH SHER MUHAMMAD S/O SHAIKH GHULAM HUSSAIN (Applicant) VS THE STATE (Respondent) 23-APR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
390 2020 SHC KHI 1919 Const. P. 5895/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Fariha Subhani (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
391 2020 SHC KHI 2441 Spl.Anti.Ter.A. 348/2019 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2019 NASRULLAH KHAN S/O NAZIR AHMED (Appellant) VS THE STATE (Respondent) 08-APR-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad Crl.P.L.A.77-K/2020 The State v. Nasrullah Khan Before Supreme Court of Pakistan Pending
392 2020 SHC HYD 1948 Const. P. 2107/2018 (S.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2018 Nouman Ali (Petitioner) VS Mst. Firdous & Others (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
393 2020 SHC HYD 1829 Civil Revision 13/2001 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2001 Muhammad Moosa &ORs (Applicant) VS Saindad &ORs (Respondent) 05-OCT-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
394 2020 SHC KHI 1557 Criminal Miscelleneous 386/2020 (D.B.) Sindh High Court, Karachi Original Side 2020 MUHAMMAD FAISAL @ CHITTA (Applicant) VS THE STATE & ANOTHER (Respondent) 08-DEC-20 Yes Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
395 2020 SHC HYD 857 Cr.Bail 670/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Muhammad Ibrahim (Applicant) VS The State (Respondent) 18-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
396 Nil Const. P. 5219/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Khaja Moinuddin (Petitioner) VS Fed. of Pakistan and Others (Respondent) 22-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.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
397 Nil Spl.Anti.Ter.A. 46/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 YAQOOB KHAN S/O MAROOF KHAN (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent) 19-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
398 Nil Const. P. 5047/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 United Retail Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
399 2020 SHC HYD 1879 Criminal Appeal 176/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2019 Waheed Ahmed (Appellant) VS The State (Respondent) 15-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto, Hon'ble Justice Mrs. Rashida Asad(Author) J.P.274/2021 Waheed Ahmed v. The State Before Supreme Court of Pakistan Disposed Dismissed as Infructuous
400 2020 SHC HYD 101 Cr.Acq.A. 6/2016 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2016 Inayatullah and others (Appellant) VS Abdul Kareem and others (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author) Crl.P.L.A.135-K/2018 Naveed Arshad v. Haji Hussain and others Before Supreme Court of Pakistan Pending Notice
401 Nil Conf.Case 42/2019 (D.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Akbar Ali (Appellant) VS The State (Respondent) 31-AUG-21 No The offence under Section 302 PPC is punishable for death or imprisonment for life, therefore, the appellants were required to be defended by a Counsel and trial was required to be conducted in presence of their Counsel. If the appellants were unable to engage the Advocate then trial Court was legally required to provide them the facility of a Counsel on State expenses before framing of the charge but in the present case charge was framed in absence of the defence Counsel and examination-in-chief of the prosecution witnesses namely, Lal Bux, Ali Gul, Ghulam Shabbir and Rashid Ali was also recorded in absence of the Advocate for the appellants. These are the illegalities, which have been committed by the trial Court, which cannot be cured under Section 537 Cr.P.C. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
402 Nil Criminal Appeal 143/2019 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: [Confirmation Case No.29 of 2019] Cr. Jail Appeal No.D-142 of 2019 Original Side 2019 Aijaz Ali (Appellant) VS The State (Respondent) 17-SEP-20 No Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
403 Nil Const. P. 1821/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Geophysical Prospecting Co. of SINOPEC (Petitioner) VS Pakistan and Others (Respondent) 12-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
404 Nil Const. P. 1474/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Pakistan International Container Terminal Ltd (Petitioner) VS Pakistan and Others (Respondent) 26-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
405 Nil Const. P. 1786/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Barrett Hodgson Pakistan (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 10-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
406 Nil Const. P. 1213/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Bandhi Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 16-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
407 Nil Criminal Appeal 74/2018 (D.B.) Sindh High Court, Circuit at Hyderabad; attached cases: Cr. Jail Appeal No.D-76 of 2018. Cr. Appeal No.S-172 of 2018. Cr. Appeal No.S-173 of 2018. Cr. Appeal No.D-07 of 2019. Cr. Appeal No.D-08 of 2019. Cr. Appeal No.D-09 of 2019. Original Side 2018 Mukhtiar Ali (Appellant) VS The State (Respondent) 07-SEP-21 No We have carefully gone through the statement of appellant Irshad Ali and others recorded by trial Court u/s 342 Cr.P.C. It is observed that Trial Court has recorded the statements of accused under section 342 Cr.P.C. in a very casual manner and committed several illegalities, which are not curable under the law. Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author) Crl.P.L.A.147-K/2018 Wazir Ali v. The State thr. P.G.Sindh,Crl.A.14-K/2020 Wazir Ali v. The State thr. P.G.Sindh,Crl.P.L.A.59-K/2021 Mumtaz Ali Nizamani v. NAB through Director General Sindh Before Supreme Court of Pakistan Disposed Leave Granted,Disposed Allowed,Pending Adjourned
408 Nil Const. P. 1722/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Ontex Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 08-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
409 Nil Const. P. 1360/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
410 Nil H.C.A 267/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Gul Muhammad Jakhrani (Appellant) VS Muhammad Anwar Shafi & Others (Respondent) 30-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
411 Nil H.C.A 178/2015 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2015 H.H Girls School (Appellant) VS Sindh Building Control Authority & Others. (Respondent) 20-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
412 Nil I. A 44/2016 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2016 AMZ Securities (Pvt) Ltd. & another (Appellant) VS JSB Bank Ltd. & another (Respondent) 26-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
413 Nil H.C.A 289/2009 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2009 Fertilizer Imports Department & Ors. (Appellant) VS Bank Al Mashriq & Ors. (Respondent) 09-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
414 2020 SHC KHI 1853 Const. P. 1608/2005 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2005 Ms. Talat Ejaz (Petitioner) VS City District Govt. Karachi (Respondent) 24-NOV-20 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
415 Nil H.C.A 76/2018 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2018 Miss Madeha Saeed (Appellant) VS Mst. Seema Jahangir & others (Respondent) 24-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
416 Nil Const. P. 4594/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Adam Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
417 Nil Const. P. 4671/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Nisra Ahmed (Petitioner) VS Fed. of Pakistan and Others (Respondent) 10-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
418 2022 SHC KHI 632, 2022 PTD 1781, 2022 SBLR Sindh 1896 Spl:Sales Tax Ref: A. 2500/2015 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2015 Commissioner Inland Revenue Zone-IV (Applicant) VS M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent) 22-AUG-22 Yes Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.1091-K/2022 Commissioner-IR Zone-IV v. M/s. Hamdam Paper Products (Private) Limited Before Supreme Court of Pakistan Disposed Dismissed
419 Nil Const. P. 1774/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Reliance Steel (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
420 Nil Const. P. 4684/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Bismillah Industry & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent) 10-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
421 Nil Const. P. 6620/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s N.P Cotton Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 29-SEP-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
422 2025 PLC (CS) 221 Const. P. 5060/2023 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2023 Capt: Muhammad Ali Khan (Petitioner) VS Fed. of Pakistan and Others (Respondent) 21-AUG-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.4636/2024 Port Qasim Authority through its Chairman and another v. Capt. Muhammad Ali Khan and others Before Supreme Court of Pakistan Pending
423 Nil Const. P. 2099/2023 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2023 Imamuddin Marwat and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 28-FEB-24 No Hon'ble Chief Justice Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
424 2023 SHC SUK 693 Cr.Bail 58/2023 (D.B.) Sindh High Court, Bench at Sukkur Criminal Appellate Jurisdictions 2023 Ghulam Muhammad @ Ghulam Mehrani (Applicant) VS The State (Respondent) 20-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
425 2024 SHC KHI 923 Const. P. 2674/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Abdul Aleem Uqaili and Others (Petitioner) VS Province of Sindh & Others (Respondent) 21-JUN-24 Yes the SPSC conducted the interviews and assessed the suitability of the candidates, which were adjudged accordingly and petitioners were not disclosed as successful. We cannot make further petitioners were not disclosed as successful. We cannot make further probe in this regard since earlier petition was disposed with certain directions, which directions were complied with by virtue of press release. However, as far as the present failures, in the shape of petitioners are concerned, this Bench cannot be a substitute of SPSC, to assume the role of interviewing panel and adjudge the suitability for the appointment of these candidates who were adjudged accordingly and not recommended. Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
426 Nil H.C.A 443/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Mst. Nida Haris & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
427 Nil Const. P. 700/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 27-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
428 Nil Const. P. 5520/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Isra Islamic Foundation (Guaratee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
429 Nil Spl.Anti.Ter.A. 47/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 SHERAZ S/O WALI MUHAMMAD (Appellant) VS THE ANTI-TERRORISM COURT-II KARACHI & ANOTHER (Respondent) 19-MAY-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
430 2020 SHC KHI 2311, 2021 MLD 1009, 2022 SBLR Sindh 100 H.C.A 141/2020 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2020 M/s. Masoomi Enterprise Pakistan (Pvt) Ltd. & ors (Appellant) VS M/s. Ping Tan (Fishery Company) & others (Respondent) 02-DEC-20 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author)
431 Nil Const. P. 5817/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Pacific Exim Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
432 2020 SHC HYD 179 Cr.Bail 729/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Jalal @ Babu (Applicant) VS The State (Respondent) 17-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
433 Nil Const. P. 443/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Afetex Ind (Petitioner) VS Fed. of Pakistan and Others (Respondent) 20-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
434 2020 SHC HYD 1004 Const. P. 2325/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Writ Jurisdictions 2016 Shahmeer Khan (Petitioner) VS SJ Ex Officio JOP (Respondent) 23-SEP-20 Yes Hon'ble Mr. Justice Naimatullah Phulpoto(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
435 2020 SHC HYD 2012 Cr.Bail 257/2019 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2019 Imtiaz Magsi (Applicant) VS The State (Respondent) 31-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
436 Nil Const. P. 5347/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 ICTSI Muritiues Ltd (Petitioner) VS Pakistan and Others (Respondent) 27-OCT-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
437 2020 SHC HYD 311 Criminal Appeal 72/2014 (S.B.) Sindh High Court, Circuit at Hyderabad Original Side 2014 Satabo (Appellant) VS The State (Respondent) 24-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
438 2021 YLR 2190 Cr.Bail 74/2020 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2020 ZABIHULLAH @ ZUBAIR S/O ABDUL REHMAN & OTHERS (Applicant) VS THE STATE (Respondent) 25-MAR-20 No Hon'ble Mr. Justice Abdul Maalik Gaddi(Author), Hon'ble Justice Mrs. Rashida Asad
439 Nil Const. P. 239/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Faran Sugar Mills (Petitioner) VS Fed.of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
440 Nil Const. P. 240/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Faran Sugar Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
441 Nil Const. P. 6301/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s SEPCO Ltd (Petitioner) VS Fed. of Pakistan and Othes (Respondent) 10-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
442 Nil Const. P. 790/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Steady Lift Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 29-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
443 Nil Const. P. 236/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Overseas Transit Agency Pvt Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
444 2020 SHC HYD 2133 Cr.Rev 20/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 SHAHEEDAR KHAN (Applicant) VS THE STATE (Respondent) 17-AUG-20 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
445 Nil Const. P. 6247/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Schlumberger Seaco Inc (Petitioner) VS Pakistan and Others (Respondent) 07-DEC-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
446 2020 SHC KHI 1416 Const. P. 5526/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Tariq Islam (Petitioner) VS Asst: / Deputy Commissioner I.R and Ors (Respondent) 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.L.A.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
447 Nil Const. P. 5518/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Isra Islamic Foundation (Guaratee) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
448 2020 SHC KHI 798 Const. P. 5127/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 Sohail Inam (Petitioner) VS Fed. of Pakistan and Others (Respondent) 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.L.A.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
449 Nil Const. P. 896/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sindh Abadgar (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
450 2020 SHC HYD 1779 Criminal Appeal 12/2016 (D.B.) Sindh High Court, Circuit at Hyderabad Original Side 2016 Poonjo & another (Appellant) VS The State (Respondent) 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,Crl.P.L.A.213-K/2020 Qasim Bheel v. Poonjo & another Before Supreme Court of Pakistan Pending Not Reached,Disposed Dismissed
451 Nil Const. P. 408/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Larr Sugar Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 19-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.5389/2021 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Kashif Ali and another,C.A.2848/2022 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Kashif Ali and another Before Supreme Court of Pakistan Disposed Converted into Appeal and Allowed and Remanded,Disposed
452 Nil Const. P. 321/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 UBL Money Market Fund (Petitioner) VS Fed. of Pakistan and Others (Respondent) 15-JAN-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
453 Nil Const. P. 6041/2020 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2020 M/s Makkah Steel (Petitioner) VS Fed. of Pakistan and Others (Respondent) 27-NOV-20 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
454 Nil Const. P. 1475/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 CMA CGM Pakistan Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent) 26-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad C.P.L.A.2824/2021 CMA CGM Pakistan (Pvt) Ltd on behalf of CMA COM France, Karachi v. Pakistan through the Secretary Ministry of Finance Islamabad and others Before Supreme Court of Pakistan Pending
455 Nil Const. P. 1363/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
456 2021 SHC KHI 1321, 2025 PTD 248 Const. P. 3673/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Arshad Ali Khan (Petitioner) VS FBR and Others (Respondent) 23-JUN-21 Yes Maintainability of Petition against a Show Cause Notice; held not maintainable. Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Justice Mrs. Rashida Asad(Author)
457 2021 SHC KHI 110 Spl.H.C.A 23/2016 (D.B.) Sindh High Court, Karachi Criminal Appellate Jurisdictions 2016 M/s. Muslim Cotton Mills (Pvt) Ltd. & others (Appellant) VS Allied Bank Ltd. & another (Respondent) 04-FEB-21 Yes Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author) C.P.L.A.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
458 Nil Const. P. 1143/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Lal Kohistan Cotton GPF & Oil Mills (Petitioner) VS Fed. of Pakistan & Others (Respondent) 15-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
459 2022 PTD 901 Const. P. 1359/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Sakrand Sugar Mills (Petitioner) VS Fed. of Pakistan & Ors (Respondent) 22-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
460 Nil Const. P. 1824/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 B. Braun Pakistan Pvt Ltd (Petitioner) VS Pakistan and Others (Respondent) 12-MAR-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
461 Nil Const. P. 1271/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s Lakhra Coal Development Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 18-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
462 2021 SHC HYD 677 Cr.Misc. 564/2020 (S.B.) Sindh High Court, Circuit at Hyderabad Criminal Appellate Jurisdictions 2020 Allah Bachayo (Applicant) VS SHO P.S Matli (Respondent) 17-SEP-21 Yes Hon'ble Justice Mrs. Rashida Asad(Author)
463 Nil H.C.A 84/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Salman Baig Mirza (Appellant) VS Asad Waqas & Another (Respondent) 21-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
464 Nil H.C.A 300/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Sajid Abbas through Attorney (Appellant) VS Syed Mohsin Haider Rizvi & Others (Respondent) 10-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
465 Nil H.C.A 148/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Sardar Ahmed and Another (Appellant) VS Kaleem Ahmed & Others (Respondent) 20-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
466 Nil I. A 107/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Muhammad Saeed (Appellant) VS Shahid Ali (Respondent) 20-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
467 Nil Const. P. 6500/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 Aijaz Ahmed Shaikh (Petitioner) VS Fed. of Pakistan and Others (Respondent) 05-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
468 Nil H.C.A 307/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 HMR Waterfront Private Limited & Another (Appellant) VS Muhammad Farhan Wazir & Others (Respondent) 15-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
469 Nil H.C.A 306/2014 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2014 Adnan Rana (Appellant) VS Captain Syed Usama Bin Usman & others (Respondent) 26-OCT-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
470 Nil H.C.A 19/1972 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 1972 Messrs. Mohammad Amin Mohammad Bashir Ltd. (Appellant) VS Messrs. Karachi Trading Agency (Respondent) 09-DEC-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
471 Nil H.C.A 205/2021 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2021 Mst. Yasmeen Saleem & Others (Appellant) VS Muhammad Azam Baig & Others (Respondent) 08-NOV-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Justice Mrs. Rashida Asad
472 Nil Const. P. 1214/2015 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2015 Dr. Zulfiqar Ahmed Malik (Petitioner) VS Federal Tax Ombudsman and Ors (Respondent) 25-FEB-21 No Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Justice Mrs. Rashida Asad(Author) C.A.824/2022 National Logistics Cell, Government of Pakistan, HQ NLC, Karachi v. The Collector of Customs Model Customs Collectorate, Port Muhammad Bin Qasim, Karachi and another Before Supreme Court of Pakistan Disposed
473 Nil Const. P. 4053/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Sea Board Services (Petitioner) VS Province of Sindh & Others (Respondent) 31-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
474 Nil Const. P. 4233/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Rowaski Mills Pvt Ltd (Petitioner) VS FBR and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
475 Nil Const. P. 7003/2021 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2021 M/s M. Husssain & Co. and another (Petitioner) VS Fed. of Pakistan and Others (Respondent) 10-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
476 Nil Const. P. 4679/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Junaid Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent) 10-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
477 Nil Const. P. 4217/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 AF Steel Re-Rolling Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent) 12-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
478 Nil Const. P. 2531/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 Shahzad Rahim Saya (Petitioner) VS Fed. of Pakistan and Others (Respondent) 11-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
479 Nil Const. P. 4003/2022 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2022 M/s Health & Nutrition Dev. Society (Petitioner) VS Fed. of Pakistan and Others (Respondent) 31-AUG-22 No Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Justice Mrs. Rashida Asad
480 2023 SHC SUK 480 Const. P. 1127/2016 (D.B.) Sindh High Court, Bench at Sukkur Writ Jurisdictions 2016 Sajid Ali and others (Petitioner) VS Province of Sindh and others (Respondent) 27-SEP-23 Yes Hon'ble Justice Mrs. Rashida Asad, Hon'ble Mr. Justice Khadim Hussain Soomro(Author)
481 Nil Const. P. 2684/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Metal Engineering Works Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
482 Nil H.C.A 441/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Syed Adnan Ali & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
483 Nil Const. P. 2024/2018 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2018 M. Suleman & Ors (Petitioner) VS Province of Sindh and Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
484 Nil Const. P. 2828/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Mrs. Amina & Others (Petitioner) VS Fed. of Pakistan and Others (Respondent) 07-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
485 Nil H.C.A 445/2022 (D.B.) Sindh High Court, Karachi Civil Appellate Jurisdictions 2022 Khurram Saeed Khan (Appellant) VS Tariq Yaqoob Zaidi & Others (Respondent) 03-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad
486 Nil Const. P. 2596/2024 (D.B.) Sindh High Court, Karachi Writ Jurisdictions 2024 Sutan Ali Jessani (Petitioner) VS Fed. of Pakistan and Others (Respondent) 04-JUN-24 No Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Justice Mrs. Rashida Asad