Case Details

Citation(s)
2025 SLG 5001 2025 SLD 5001 = 2025 SHC 3011 = 2026 PLC 332
Sindh High Court
C. P. No. D – 4002 of 2025
Muhammad Faisal Kamal Alam, J
Date of hearing                 :         16.10.2025. Petitioner                          :   Muhammad Nadeem Khan, through M/s. Zamir Hussain Ghumro and Faizan Hussain Memon, Advocates.
Respondents No.1             :         Federation  of  Pakistan  and  2  others through Mr. Muhammad Akbar Khan, Assistant Attorney General for Pakistan.
Respondent No.4              :         Shaikh   Zahid   Masood,   through                                        Mr. Mukesh Kumar Khatri, Advocate.

[Muhammad Nadeem Khan

VERSUS

Federation of Pakistan and 3 others]

Law: Income Tax Ordinance, 2001

Section: 170, 221

Law: Constitution of Pakistan, 1973

Section: 199,212

Summary:
The Petitioner challenged a Fact Finding Inquiry Report and suspension order for 120 days issued by FBR officials. The Petitioner argued that prior tax refund cases in favor of a taxpayer proved mala fide intent behind the disciplinary proceedings. The Court held that the ongoing disciplinary process is valid, not yet concluded, and judicial interference is not justified. The Petitioner’s arguments based on earlier judgments and lack of final order were found insufficient, but the Court noted that previously decided matters should be considered in the proceedings. The Petition was disposed of.

Sections Used:
170, 221 Income Tax Ordinance 2001, Article 199, Article 212 Constitution of Pakistan

2-Word Description:
Disciplinary Review

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