KARACHI: A full bench of Supreme Court of Pakistan comprising Justice Naeem Akhter Afghan, Justice Muhammad Shafi Siddiqui and Justice Miangul Hassan Aurangzeb while deciding a Civil Petition to Leave to Appeal (CPLA) filed by Assistant Commissioner Inland Revenue, Unit III, Zone Cantt, RTO, Rawalpindi has rules that it is imperative for the Chairman FBR to consider constituting committees which function with the highest degree of independence and includes a retired judge of superior judiciary, an experienced tax practitioner and senior serving or retired officers of the FBR with distinguished record with the mandate to timely examine each case before a decision is made to file a reference before the High Court or a petition before this Court.
Justice Maingul Aurangzeb who authored the judgment also observed that the FBR may also consider undertaking review of all pending cases in order to determine whether the questions of law sought to be agitated therein already stands settled by judgments of superior courts.
As per details the petitioner challenged order dated 10.3.2025 passed by the Lahore High Court in A Sales tax Reference No 12 of 2017 titled “Commissioner Inland revenue versus POF Welfare Packages, Sanjwal, Attock”. The matter involves a recovery of Rupees 4,012,513 from the respondent company while an identical matter was also decided by the LHC reported as STR No 12/2013 titled “Commissioner Inland revenue versus POF Welfare Packages, Sanjwal, Attock”. and covered by a host of decisions by superior courts.
The bench with this order declined the CPLA. The full text of order follows for our readers.
Supreme Court of Pakistan Appellate Jurisdiction C.P.L.A. No. 1990 of 2025
