Law: Income Tax Ordinance, 2001

Section: 127

Law: Tax Laws (Amendment) Act, 2024

Section: 133

 Summary The High Court held that, in light of its earlier judgment in Mian Group of Chakwal Karamdad Arcade v. Assistant Commissioner Inland Revenue (decided on 14.11.2025), all references filed directly before the High Court against orders of the Commissioner Inland Revenue (Appeals) and still pending must be remitted to the Appellate Tribunal Inland Revenue (ATIR). The Court reaffirmed that amendments introduced through the Finance Act, 2025—restoring the appellate forum of ATIR—apply retrospectively to pending cases (but not to finalized matters). Accordingly, the instant reference was disposed of and remitted to ATIR to be treated as an appeal. Tagline “Restoration of appellate forum (ATIR) applies retrospectively to pending tax references before High Courts.” ORDER; The learned counsel for the applicant submits that this Court, in Mian Group of Chakwal Karamdad Arcade through its Partner v. Assistant Commissioner Inland Revenue, Islamabad & others (I.T.R. No. 65 of 2024), decided on 14.11.2025, has already held that references filed directly before the High Court against orders of the Commissioner Inland Revenue (Appeals) and pending adjudication are liable to be remitted to the Appellate Tribunal Inland Revenue (“Tribunal”) for decision in accordance with law. Since the instant reference also arises out of an order passed by the Commissioner Inland Revenue (Appeals), the same is liable to be remitted to the Tribunal in terms of the said judgment. The question regarding the applicability of the Finance Act, 2025, came up for consideration before this Court in Mian Group of Chakwal Karamdad Arcade. This Court, by judgment dated…