| Citation(s) |
|---|
| 2025 SLG 1272 2025 SLD 1272 = 2025 LHC 2758 = 2025 PTCL 681 = 2025 PTD 932 = (2025) 132 TAX 468 |
STR No.41/2024/
PRESENT; (JAWAD HASSAN) (MIRZA VIQAS RAUF) JUDGE
29.04.2025 Mr. Muhammad Mohsin Nazir, Advocate for the applicant.
Rukshanda Asad
VERSUS
Commissioner Inland Revenue and others
Law: Sales Tax Act, 1990
Section: 46,47(2)
Law: Income Tax Ordinance, 2001
Section: 131,133
Summary:
An Instant Larger Bench was constituted to resolve conflicting views from different Division Benches regarding the effective date for filing appeals or reference applications against orders of the Commissioner (Appeals) under the Tax Laws (Amendment) Act, 2024. Before the Amendment Act, appeals against Commissioner (Appeals) orders were made to the Appellate Tribunal Inland Revenue. After the Amendment, such remedies are available only by way of reference applications to the High Court, subject to pecuniary limits.
The key issue was whether the right of appeal existing at the start of litigation could be abolished mid-way by the Amendment Act and what the correct commencement date of the Amendment Act was for these purposes.