Law: Income Tax Ordinance, 2001

Section: 122, 177, 131, 133

 Summary The High Court considered a reference against the order of the Appellate Tribunal Inland Revenue (ATIR) dated 11.11.2025. The Tribunal had set aside the assessment order of the Assessing Officer and remanded the case for fresh audit, directing that the audit be conducted in accordance with statutory procedures and after giving the taxpayer an opportunity of hearing. The Court held that the Tribunal’s remand order did not raise any question of law, which is necessary for exercising reference jurisdiction. Since the tax year involved was 2021 and the limitation period had not expired, the Tribunal’s direction to redo the audit was lawful. Therefore, the High Court declined to interfere and dismissed the reference petition for being without merit. 2. Tag Line Tax Reference — Remand Order — No Question of Law — High Court cannot interfere with Tribunal’s order remanding matter for fresh audit when limitation period has not expired. ORDER; BABAR SATTAR, J.- This reference arises from an order of the Appellate Tribunal Inland Revenue (“Tribunal”) dated 11.11.2025. The learned counsel for the applicant has taken us through the impugned order pursuant…