SuperNews 2-10-2026 (Judgments – AI based Monitoring – Faceless Audit – e-Invoices – Seizure of Businesses – Input Tax Adj on Purchases – FTO Dircs – PRA-SRB – Asaan Tax Sch)

The following topics can be found in their own Tax Law posts:

1.      SHC Judgment [ITRA 365 -22] 1-10-2026 Power Generation Co Vs CIR – Late Payment Surcharge S 205 ITO – Mens rea – 2002 PTD 1 – 2006 SCMR 626 – Remanded Back – 2021 PTD 1680

2.      LHC Judgment [ITR 175 -25] 22-9-2026 Vs CIR – Penalty for Non-Filing – Appeal Dismissal – Art 77 Constitution – Death of Taxpayer – Non Compliance of Sec 122(5A) Notices – Allowed

3.      LHC Judgment [ITR 118 139 140 -25] 22-9-2026 CIR Vs ATIR – Concessional Rate of Minimum Tax S 113 – Cement as Fast Moving Consumer Goods FMCG Questioned – S 2(22A) ITO – Allowed

4.      LHC Judgment [ITR 108 -25] 21-9-2026 CIR Vs ATIR – Sec 177 Compliance – Audit u-S 176 with S 111 Notice – Ex-Parte Order – 2023 SCMR 1516 – 2024 PTD 483 – Allowed

5.      LHC Judgment [STR 241486 -18] 28-9-2026 CIR Vs ATIR – Fake ST Invoices – Office Equipments Recovered – Sec 73 STA – illegal input tax adjustment claimed – willful default or mens rea – Dismissed

6.      LHC Judgment [STR 68 -25] 22-9-2026 CIR Vs ATIR – S 3(1A) STA Demand of Further Tax – Post-Refund Audit Proceedings – S 11 Order – Inadmissible Input Tax or Refund – Allowed

7.      SHC Judgment [SSTRAs 182 183 -25] 10-10-2026 VS ATSRB – ST on brokerage and commission – Buss in and from Lahore – Art 141 Constitution – Dealing via KATS at PSX Khi – S 3 SST – Partly Allowed

8.      SRB Cir No 2 of 2026 Extension in the Due Date for Filing of the Sindh Agricultural Income Tax Returns (AIT-03) Due to be Filed by 30th September, 2026

The following topics are included in the given attachment:

9.      FBR IS NOW USING AI-BASED MONITORING TO EVALUATE TAX DECLARATIONS

10.   FACELESS AUDITS: FBR UNVEILS NEW PROCEDURE

11.   IR COMMISSIONERS’ POWERS TAKEN BACK: FBR WING TO ONLY CONDUCT FACELESS AUDITS, ASSESSMENTS

12.   FBR NOTIFICATION ON ELECTRONIC INVOICE

13.   TEXTILE, SPINNING UNITS: IR OFFICIALS EMPOWERED TO SEAL BUSINESS PREMISES

14.   CERTAIN IRON & STEEL ITEMS: INPUT TAX ADJUSTMENT ON PURCHASES RESTRICTED

15.   FTO ORDERS FBR TO CLEAR PENDING TAX APPLICATION IN 20 DAYS: OMBUDSMAN DIRECTS COMMISSIONER TO DECIDE SECTION 221 APPLICATION WITHOUT FURTHER DELAY

16.   PRA STEPS UP E-IMS ENFORCEMENT

17.   SRB EXTENDS DEADLINE FOR FILING AGRI INCOME TAX RETURNS

18.   ASAAN TAX SCHEME: FBR TO LAUNCH RETAILER MARKET, SHOP MAPPING TODAY