The report of the Hamoodur Rehman Commission of Inquiry into the 1971 War (As declassified by the Government of Pakistan) is more than just an investigation into what happened in 1971 in East Pakistan. It is, in fact, the views of three eminent Pakistani judges, Justice Hamoodur Rehman, Chief Justice of the Supreme Court of Pakistan, Justice Anwarul Haq, Chief Justice of the Lahore High Court, and Justice Tufailali Abdur Rahman, Chief Justice of the Sindh High Court, on the history of Pakistan from August 1947, to October 1958, when Pakistan was a floundering democracy, and the subsequent periods of Marital Law under General Ayub Khan and General Yayha Khan.

It gives an analysis of the intentions of General Yahya Khan and his cohorts, which may not be found elsewhere in the official history of Pakistan because the Report had remained secret till recently. The Report studies the international scene on the eve of the Fall of Dhaka and, more importantly, goes into the strategic thinking of the Pakistan army.

It calls in question the theory that the defence of East Pakistan lies in West Pakistan, and reveals that the GHQ had done nothing to underpin its own strategic thinking with preparedness. It examines the events in East Pakistan before the outbreak of disturbances there and minutely analyses the surrender of the Pakistan army in Dhaka. The Hamoodur Rehman Commission Report performs the task of a textbook on the history of Pakistan, based on the evidence placed before the Commission by those it summoned. It reveals more facts of history than any other textbook authorised by the Government of Pakistan.