| Citation(s) |
|---|
| 2026 SLG 347 2026 SLD 347 = 2026 PTCL 410 = (2026) 133 TAX 131 = 2026 PTD 227 = 2026 PLJ 41 |
Islamabad High Court
Income Tax Reference No. 65/2024, DATES OF HEARING: 06.11.2025, 07.11.2025 & 10.11.202
Presented By: (SARDAR EJAZ ISHAQ KHAN) (BABAR SATTAR) JUDGE
APPLICANTS BY: Mirza Saqib Siddeeq, Waqas Ahmed, Hafiz Muhammad Idris, Syed Farid Bukhari, Mr. Wasim Abid, Barrister Usama Rauf, Mr. Faisal Jaffar, Mr. Nauman Rafique, Rana Sufyan Qayyum, Mr. Muhammad Ali Haider, Mr. Muhammad Mohsin Nazir, Ch. Naeem ul Haq and Mr. Ahmed Bin Aqeel, Advocates. RESPONDENTS BY: Mr. Osama Shahid, Mr. Hassan Ali Khan, Mr. Rehan Seerat, Ch. Kamil Hayat, Mr. Ghulam Qasim Bhatti and Babar Bilal, Advocates for the Tax Department.
Income Tax Reference No. 65/2024, DATES OF HEARING: 06.11.2025, 07.11.2025 & 10.11.202
Presented By: (SARDAR EJAZ ISHAQ KHAN) (BABAR SATTAR) JUDGE
APPLICANTS BY: Mirza Saqib Siddeeq, Waqas Ahmed, Hafiz Muhammad Idris, Syed Farid Bukhari, Mr. Wasim Abid, Barrister Usama Rauf, Mr. Faisal Jaffar, Mr. Nauman Rafique, Rana Sufyan Qayyum, Mr. Muhammad Ali Haider, Mr. Muhammad Mohsin Nazir, Ch. Naeem ul Haq and Mr. Ahmed Bin Aqeel, Advocates. RESPONDENTS BY: Mr. Osama Shahid, Mr. Hassan Ali Khan, Mr. Rehan Seerat, Ch. Kamil Hayat, Mr. Ghulam Qasim Bhatti and Babar Bilal, Advocates for the Tax Department.
Mian Group of Chakwal Karamdad Arcade through its Partner
VS
Assistant Commissioner Inland Revenue, Islamabad & others
Law: Income Tax Ordinance, 2001
Section: 133, 126A, 131, 126
Summary of Judgment
Core Issue
The High Court had to decide:
Whether Income/Sales Tax References filed directly before the High Court against orders of the Commissioner Inland Revenue (Appeals) – CIR (Appeals) should be sent back to the Appellate Tribunal Inland Revenue (ATIR) after the changes introduced through the Finance Act, 2025.
Background of Legal Changes
1ï¸âƒ£ Position Before 2024
Under the Income Tax Ordinance, 2001: