| Citation(s) |
|---|
| 2025 SLG 597 2025 SLD 597 =2025 LHC 681 = (2025) 131 TAX 399 = 2025 PTD 860 |
W.P. No. 2420 and 1910 of 2024. Date of hearing: 06.03.2025.Date of Order: 11- 04-2025
AUTHOR: JAWAD HASSAN, JUSTICE
M/s. Zahid Shafiq and Faisal Rasheed, Advocates for the Petitioners. Mr. Sajid Ilyas Bhatti, Additional Attorney General with Arshad Mahmood Malik, Assistant Attorney General. Barrister Raja Hashim Javed, Assistant AdvocateGeneral. Malik Itaat Hussain Awan and Mr. Atif Raheem Burki, Advocates for FBR.
Mian Muhammad Akram
VERSUS
Federation of Pakistan etc.
Law: Income Tax Ordinance, 2001
Section: 126-A,133,134A
Law: Constitution of Pakistan, 1973
Section: 4,10-A,37(D)
Summary of the Order
In the Lahore High Court, Rawalpindi Bench, Mian Muhammad Akram has challenged an amendment to the Income Tax Ordinance, 2001, introduced through the Tax Laws (Amendment) Act, 2024. The amendment removes one level of appeal from the tax appellate process, which previously included:
- Commissioner (Appeals)
- Appellate Tribunal
- High Court (through a Tax Reference)
The Ministry of Law and Justice defended the amendment, arguing that it aims to reduce delays and administrative burdens, prevent unnecessary appeals, and expedite case resolution, as nearly Rs. 2 trillion in tax revenue is currently tied up in litigation before the Appellate Tribunal Inland Revenue (ATIR).
However, the Court expressed serious concerns, noting: