Latest Citations

05 October 2026 LIOYD v. Commissioner of Income Tax: SHC Dismisses Two-Decade-Old Tax Reference for Non-Prosecution 177/2005 I.T.R | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC dismisses LIOYD's income tax reference (177/2005) for non-prosecution — dormant for years with no appearance, following PLD 2020 SC 518. No decision on merits.

05 October 2026 Tarom S.A. Romania v. CIT Companies-I: Another Dormant Tax Reference Dismissed 181/2005 I.T.R | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC dismisses Tarom S.A. Romania's tax reference (181/2005) for non-prosecution — foreign applicant, same dormant-file fate, per PLD 2020 SC 518.

05 October 2026 Commissioner Inland Revenue v. Dawood Jan Mohammad: SHC Sets Aside Perfunctory Tribunal Order, Remands for Fresh Decision 188/2016 I.T.R.A | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows the department's appeal (188/2016): Tribunal's perfunctory order set aside — the last fact-finding forum must give a speaking order; remanded u/s 133(8).

05 October 2026 Commissioner of Income Tax v. M/s Bestow Interior: Department's Reference Dismissed Too 279/2008 I.T.R.A | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

Even the department's own reference (279/2008, Bestow Interior) is dismissed for non-prosecution — non-pursuit kills a reference no matter who filed it.

05 October 2026 Commissioner Inland Revenue v. S. Kishwar Abbas Zaidi: Remand to Commissioner Appeals, No Coercive Action Meanwhile 310/2022 I.T.R.A | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC disposes of 310/2022 like ITRA 296/2024: remanded to Commissioner Appeals within 3 months, with no coercive action against the taxpayer meanwhile.

05 October 2026 Muhammad Afzal v. Commissioner Appeal-IV: SHC Holds Section 129 Gives No Remand Power 76/2025 I.T.R.A | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows 76/2025: the Commissioner (Appeals) has NO power to remand to the assessing officer u/s 129 — the appeal must be decided, per 2026 SCMR 69.

05 October 2026 Kurative Pharma International v. Commissioner Inland Revenue: Dormant Reference Dismissed 3/2021 I.T.R.A | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC dismisses Kurative Pharma's reference (3/2021) for non-prosecution — the fourth such dismissal in a day; a reference's age never saves an abandoned file.

05 October 2026 Muhammad Malook v. The State: Pre-Arrest Bail Confirmed in 489-F Cheque Dishonour Case 482/2026 Cr. Bail | Hon'ble Mr. Justice Muhammad Humayon Khan (Author)

SHC Mirpurkhas confirms pre-arrest bail in a Rs.7.5m 489-F cheque case — offence outside 497(1)'s prohibitory clause, so bail is the rule; surety Rs.1m.

05 October 2026 DG I&I (Customs) v. Naimatullah Steel Works: Classification Is for the Expert Committee, Not Courts 110/2022 Spl. Cus. Ref. A. | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows 110/2022: classification of imported goods is for the expert Classification Committee — no judicial forum decides it on a show-cause notice (2025 SCMR 121).

05 October 2026 DG I&I (Customs) v. Khalid Ahmad: Three Distinct Appeals Cannot Share One Perfunctory Judgment 696/2019 Spl. Cus. Ref. A. (with 702/2019) | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows 696/2019: the Tribunal's single perfunctory common judgment over three distinct appeals — releasing vehicles despite an FSL tamper report — set aside and remanded.

05 October 2026 DG I&I (Customs) v. Mian Shafiq Business International: Consent Remand Where Judgment Was Inconsistent With Law 540/2022 Spl. Cus. Ref. A. | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows 540/2022 by consent: both sides agreed the Tribunal's judgment was inconsistent with law — set aside and remanded for fresh adjudication.

05 October 2026 Collector of Customs v. Muhammad Wali: Limitation Must Be Decided First, Common Judgments Must Engage Each Case 64/2021 Spl. Cus. Ref. A. | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC allows 64/2021: the Tribunal's single common judgment over eight appeals — entertaining patently time-barred appeals without condonation — set aside; limitation first.

05 October 2026 HEI-HRL Joint Venture v. Commissioner SRB: Recovery Provision Is Prospective, Not Retrospective 651/2020 Spl. Sales Tax Ref. A. | Hon'ble Mr. Justice Agha Faisal (Author), Hon'ble Mr. Justice Shah Nawaz Memon

SHC decides 651/2020 for HEI-HRL JV: SRB cannot recover from a withholding agent for 2016–2018 under a provision effective only from 01.07.2019 — prospective, not retrospective.

02 October 2026 Ghulam Mohammad v. Province of Sindh: Decade-Old Petition Dismissed in Default 1550/2016 Const. P. | Hon'ble Mr. Justice Adnan-ul-Karim Memon (Author), Hon'ble Mr. Justice Muhammad Jaffer Raza

SHC Hyderabad dismisses the 2016 constitutional petition (1550/2016) in default — absent since 2018, prima facie loss of interest; nothing decided on merits.

02 October 2026 Syed Abdullah Ali Talat v. KDA: 2018 Property Petition Dismissed in Default 3169/2018 Const. P. | Hon'ble Mr. Justice Adnan-ul-Karim Memon (Author)

SHC Karachi dismisses the 2018 KDA property petition (3169/2018) in default — absent since 2021; part of the week's clear-the-dead-wood pattern; no merits decided.

05 October 2026 Gul Muhammad v. Federation of Pakistan: BHC Issues Short Order in Defence-Ministry Constitutional Petition CP-923/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC lists a short order in CP-923/2026 (Gul Muhammad vs Federation of Pakistan, Ministry of Defence) on 05 October 2026; operative outcome pending certified-order verification.

05 October 2026 Riaz Ahmed v. DG Balochistan Judicial Academy: BHC Decides Constitutional Petition by Final Judgment CP-1410/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in CP-1410/2026 (Riaz Ahmed vs DG Balochistan Judicial Academy) on 05 October 2026 — a service-matter petition; operative outcome pending verification.

05 October 2026 Muhammad Ali v. Director Enquiries & Anti-Corruption Establishment: BHC Decides by Final Judgment CP-1442/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in CP-1442/2026 (Muhammad Ali vs Anti-Corruption Establishment Balochistan) on 05 October 2026; operative outcome pending verification.

05 October 2026 Sher Zaman v. Gulanai and Others: BHC Decides Criminal Appeal 394/2024 by Final Judgment Crl Appeal-394/2024 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in Criminal Appeal 394/2024 (Sher Zaman vs Gulanai and others) on 05 October 2026 — appears to be an appeal against acquittal; outcome pending verification.

05 October 2026 Babu Nabi Dad v. Khan Bibi: BHC Decides Civil Revision 242/2023 by Final Judgment CR-242/2023 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in Civil Revision 242/2023 (Babu Nabi Dad vs Khan Bibi and others) on 05 October 2026; operative outcome pending verification.

01 October 2026 Ayaz Khan v. Sultan Muhammad: BHC Issues Short Order in Criminal Revision 25/2026 Crl RA-25/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC lists a short order in Criminal Revision Application 25/2026 (Ayaz Khan vs Sultan Muhammad and others) on 01 October 2026; operative outcome pending verification.

01 October 2026 Muhammad Shaban v. The State: BHC Decides Criminal Appeal 89/2026 by Final Judgment Crl Appeal-89/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in Criminal Appeal 89/2026 (Muhammad Shaban vs The State) on 01 October 2026 — a conviction appeal; operative outcome pending verification.

01 October 2026 Syed Saleem Shah v. Jawad Hussain: BHC Decides Criminal Appeal 157/2026 by Final Judgment Crl Appeal-157/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in Criminal Appeal 157/2026 (Syed Saleem Shah vs Jawad Hussain and others) on 01 October 2026 — appears to be an appeal against acquittal; outcome pending verification.

01 October 2026 Bail Cancellation 198/2024: BHC Decides by Final Judgment — Saeed Ahmed and Others Bail Canc-198/2024 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in Bail Cancellation 198/2024 (vs Saeed Ahmed and others) on 01 October 2026; operative outcome pending verification.

01 October 2026 Mian Khan Umrani v. Addl. Sessions Judge-I, DM Jamali: BHC Decides Constitutional Petition CP-116/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in CP-116/2026 (Mian Khan Umrani vs Addl. Sessions Judge-I, DM Jamali) on 01 October 2026 — a judicial-order challenge; outcome pending verification.

01 October 2026 Kareem Bakhsh v. The State: BHC Decides Post-Arrest Bail Application 112/2026 Bail After Arrest-112/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in post-arrest bail application 112/2026 (Kareem Bakhsh vs The State) on 01 October 2026; operative outcome pending verification.

30 September 2026 Abdul Rab v. The State: BHC Issues Short Order in Constitutional Petition 1107/2026 CP-1107/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC lists a short order in CP-1107/2026 (Abdul Rab vs The State) on 30 September 2026; operative outcome pending verification.

30 September 2026 Mumtaz Ali v. Food Department, Government of Balochistan: BHC Issues Short Order CP-164/2026 | Hon'ble Justice Iqbal Ahmed Kasi

BHC lists a short order in CP-164/2026 (Mumtaz Ali vs Food Department, Government of Balochistan) on 30 September 2026 — a service-matter petition; outcome pending verification.

30 September 2026 Muhammad Alam Khan v. Inspector General of Police: BHC Decides Constitutional Petition CP-2089/2025 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in CP-2089/2025 (Muhammad Alam Khan vs Inspector General of Police) on 30 September 2026 — a police-matter petition; outcome pending verification.

30 September 2026 Shams-ud-Din v. Provincial Election Commissioner: BHC Decides Election Constitutional Petition CP-140/2024 | Hon'ble Justice Iqbal Ahmed Kasi

BHC delivers final judgment in CP-140/2024 (Shams-ud-Din vs Provincial Election Commissioner) on 30 September 2026 — an election-matter petition; outcome pending verification.