| Citation(s) |
|---|
| 2025 SLG 4871 2025 SLD 4871 = 2025 LHC 5806 = (2026) 133 TX 386 |
ITR No.21137/2025
PRESENT; (MALIK JAVID IQBAL WAINS) JUDGE (ABID AZIZ SHEIKH) JUDGE.
Date of hearing 29-09-2025 Applicants by M/s Barrister Saffi-ul-Hassan, Muhammad Ajmal Khan, M. Mansha Sukhera, Omer Wahab, Rana Usman and M. Zafar Iqbal Mian, Advocates.
Respondents by M/s Shahid Sarwar Chahil, Kausar Parveen and Rana Waqas Habib Khan, Advocates.
Harris Hasan Syed
VS
. The Commissioner Inland Revenue etc.
Law: Income Tax Ordinance, 2001
Section: 133, 126A
Tag Line: Amendment in Section 133 of the Income Tax Ordinance, 2001 (Ordinance) through Finance Act, 2025 will also apply to Reference Applications pending before this Court against the orders passed by Commissioner (Appeals). Accordingly, Reference Application is transmitted back to the Tribunal for adjudication.
SUMMARY
This case concerns a Reference Application filed under Section 133 of the Income Tax Ordinance, 2001 against an order dated 28.02.2025 passed by the Commissioner (Appeals). During pendency, the Finance Act, 2025 omitted Section 126A and restored Section 133 to its pre-2024 position, under which reference to the High Court lies only against orders of the Appellate Tribunal, not Commissioner (Appeals).
The assessee argued that due to the omission of Section 126A, all pending Reference Applications filed against orders of Commissioner (Appeals) must now be transmitted to the Appellate Tribunal, relying on Division Bench precedents: