Pakistani case law & statutes

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Authorities Check · Opposing counsel’s list, Suit 1187/2025, SHCWaiting for a filing

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The defendant is entitled to unconditional leave to defend, substantial questions of law and fact having been raised. Reliance is placed on PLD 2012 SC 268 and, further, on PLD 2020 SC 227 and 2020 CLC 1068. The plaintiff bank cannot rely on 2025 CLC 1510 without satisfying FIO 2001, s. 10(3).

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4 citations detected

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PLD 2012 SC 268Good law

PLD 2020 SC 227Overruled

2020 CLC 1068Distinguished

2025 CLC 1510Not analysed

4 authorities · 1 do not cite · 1 not analysed

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Memorandum · Matter 22/2026

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An amendment presupposes an assessment to amend. The Supreme Court has mapped the scheme of s.122: the power reaches an assessment order treated as issued under s.120 on a complete return, and only within the section's own time-limits. 2009 SCMR 1279

The Lahore High Court has treated third-party departmental information as "definite information" justifying a reopening, though the Islamabad High Court has since distinguished that dictum on its facts. 2001 PTD 3155

Subsection (5A), inserted with effect from 1 July 2003, is not retrospective: the Sindh High Court holds that assessments finalised before that date cannot be reopened or amended under it. 2005 PTD 1316

3 authorities · all quotations verified · 1 distinguished, read with care · Matter 22/2026 workspace

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Pakistan’s largest legal corpus, and how it connects.

Over a million judgments, statutes, rules and the citations between them, from the Supreme Court, all five High Courts, the Federal Shariat Court, ATIR, NIRC and the regulators. Updated every week, and we show court by court what we hold and what we don’t.

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