In a significant legal development, a three-member bench of the Supreme Court, comprising Mr. Justice Syed Mansoor Ali Shah, Mr. Justice Jamal Khan Mandokhail, and Mr. Justice Athar Minallah, has issued a landmark judgment regarding the jurisdiction of tax laws. This ruling comes in response to petitions challenging the vires of Section 4C of the Income Tax Ordinance, 2001, heard before the Islamabad High Court.
The bench’s deliberations centered on the validity of interim orders and the jurisdictional authority of the Islamabad High Court in adjudicating tax law disputes involving respondents from Sindh and Punjab. By emphasizing the importance of a clear speaking order on maintainability before addressing interim relief, the bench has provided a decisive framework for legal proceedings, ensuring procedural clarity and adherence to established legal principles.
With this ruling, the Supreme Court trio has navigated complex legal terrain, reaffirming the judiciary’s commitment to upholding the rule of law and ensuring fair and transparent adjudication in matters of taxation. The judgment stands as a testament to the judiciary’s role in safeguarding legal integrity and promoting equitable access to justice for all citizens.
