Law: Income Tax Ordinance, 2001

Section: 133

Law: Tax Laws (Amendment) Act, 2024

Section:

 Summary The High Court, relying on its earlier judgment in Mian Group of Chakwal Karamdad Arcade (I.T.R. No. 65 of 2024, decided 14.11.2025), held that amendments introduced through the Finance Act, 2025—which restore appellate jurisdiction to the Appellate Tribunal Inland Revenue (ATIR) from the Commissioner Inland Revenue (Appeals)—are procedural and beneficial in nature and therefore apply retrospectively to all pending cases. Since the present reference also arose from an order of the Commissioner Inland Revenue (Appeals) and was still pending adjudication, it was held that it must be remitted to the ATIR for decision as an appeal on merits in accordance with law. Tagline “Finance Act, 2025 restores appellate forum; pending CIR(A) references before High Court must be remitted to ATIR.” 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…