Law: Income Tax Ordinance, 2001

Section:

  TAGLINE “All pending tax references against CIR(A) orders must be transferred to ATIR under the Finance Act, 2025.” SUMMARY CORE FACTS The reference was filed in the High Court against an order of the Commissioner Inland Revenue (Appeals). The applicant relied on Mian Group of Chakwal Karamdad Arcade v. ACIR (decided 14.11.2025). That precedent held that: Amendments introduced via Finance Act, 2025 changed the forum of appeal. Pending cases should be transferred to the Appellate Tribunal Inland Revenue (ATIR). The amendment applies retrospectively only to pending matters, not finalized ones. LEGAL ISSUE Whether a tax reference pending before the High Court against a CIR(A) order should be retained or remitted to ATIR after the Finance Act, 2025. HELD The Court followed its earlier decision in Mian Group of Chakwal Karamdad Arcade. Held that: The present reference is covered by the same principle. It must be remitted to the Appellate Tribunal Inland Revenue (ATIR). The Tribunal will treat it as an appeal and decide it on merits. 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…