| Citation(s) |
|---|
| 2026 SLG 410 2026 SLD 410 = 2026 PTCL 497 = (2026) 133 TAX 38 = 2026 PTD 925 |
F.C.P.L.A. No.23/2026 (Against judgment dated 24.12.2025, passed by the High Court of Sindh, Karachi in C.P.No. D-5191/2025)
Presented By: Justice AAMER FAROOQ Justice ALI BAQAR NAJAFI Justice ROZI KHAN BARRECH
For the Petitioner(s) : Dr. Shahab Imam, AHC with permission, Syed Rifaqat Hussain Shah, AOR For respondent No.1 : Mr. Riaz Hussain Azam, AOR/ASC For respondent Nos.3-4 : Mr. Muhammad Anas Makhdoom, ASC, Dr. Muhammad Usman Mirza, AOR Date of Hearing : 23.01.2026
M/s Sceptre Pvt. Ltd …Petitioner(s)
VERSUS
Federation of Pakistan & Others …Respondent(s)
Law: Income Tax Ordinance, 2001
Section: 175, 176
(Appellate Jurisdiction)
Case Law Analysis
The following is a legal summary and analysis of the order passed by Justice Aamer Farooq regarding the interpretation and application of Section 175 of the Income Tax Ordinance, 2001.
1. Core Controversy and Petitioner’s Contention
The primary issue before the Court was whether the power to enter and search premises under Section 175 of the Income Tax Ordinance, 2001, is contingent upon the existence of "ongoing proceedings" against a taxpayer. The petitioner challenged a raid conducted by tax authorities, arguing that a notice issued under Section 176 for the submission of documents did not constitute a sufficient legal basis for a raid under Section 175.
2. Statutory Interpretation of Section 175
The Court applied the "cardinal rule of construction," asserting that statutes must be interpreted according to the ordinary and natural meaning of the words used by the legislature.