Law: Income Tax Ordinance, 2001

Section: 133, 101

Law: Tax Laws (Amendment) Act, 2024

Section: 26A

 SUMMARY  The High Court held that references filed directly before the High Court against orders of the Commissioner Inland Revenue (Appeals), which were pending due to the procedural changes introduced by the Tax Laws (Amendment) Act, 2024, must now be remitted to the Appellate Tribunal Inland Revenue (ATIR). This is because the Finance Act, 2025 restored the appellate forum (ATIR) and the change is: Procedural Beneficial Therefore retrospective for pending cases only  TAGLINE “Restoration of appeal to ATIR under Finance Act 2025 applies retrospectively to all pending tax references, requiring their remand from High Court to Tribunal.” 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 14.11.2025, held that “the changes brought to the forum for hearing a…