| Citation(s) |
|---|
| 2026 SLG 1224 2026 SLD 1224 = (2026) 133 TAX 535 |
I.C.A.No. 4404 of 2021.
Presented By: (ABID AZIZ SHEIKH) (MALIK JAVID IQBAL WAINS) JUDGE
15.09.2025. Mr. Khurram Shahbaz Butt, Advocate for the appellant. Mr. Omer Wahab, Advocate for the appellant in I.C.A.No.923 of 2021. Mr. Khalil-ur-Rehman, Advocate for the appellant in I.C.A.No.18395, 18401, 18405, 18406 and 18606 of 2021. Mr. Rabeel Safdar Tatla, Advocate for the appellants in I.C.A.No.2772, 2773, 2775, 2777, 2779, 2790, 2792, 2796, 2800, 2801, 2803, 2807 and 4715 of 2021. Mr. Khubaib Ahmad, Advocate for the appellant in I.C.As.No.1577, 1579, 1581, 1582, 1583, 1586, 1587, 1589, 1591, 1592, 1595 and 1596 of 2021 M/s Malik Abdullah Raza, Ms. Kausar Perveen, Ali Raza, Waseem Abbas, Ahmed Feroz Lone, Muhammad Nawaz and Muhammad Awais Amin, Advocates/Legal Advisors for the respondentDepartment.
M/s Chenab Engineering Works & Foundries (Pvt.) Limited.
VS
The Federation of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad & others
Law: Income Tax Ordinance, 2001
Section: 209(8A), 209
Law: Federal Board of Revenue Act, 2007
Section: 4(1)(r)
The order sheet concerns intra-court appeals filed by manufacturers-cum-exporters challenging the transfer of their tax jurisdiction from RTO Faisalabad to LTO Multan through an order dated 12.10.2020. The appellants argued that the Federal Board of Revenue had no lawful authority to change jurisdiction, that the transfer violated natural justice, and that it caused inconvenience and financial hardship.
The respondents defended the transfer by explaining that LTOs/LTUs were established for efficient, taxpayer-friendly, and sector-based tax administration under the FBR Act, 2007 and the Income Tax Ordinance, 2001. They relied especially on Section 209(8A) of the Ordinance, which expressly allows the Board or its authorized authority to transfer jurisdiction from one income tax authority to another.
The Court held that: