| Citation(s) |
|---|
| 2026 SLG 1281 2026 SLD 1281 |
Income Tax Reference No. 70/2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
(04) 19.01.2026 Ch. Naeem ul Haq and Syed Muhammad Imran Haider, Advocates for the applicant. Mr. Osama Shahid, Advocate for the Tax Department.
M/s Islamabad International Hospital & Research Centre (Private) Limited, Islamabad, through an Authorized Person
VERSUS
Commissioner Inland Revenue, Islamabad & another
Law: Income Tax Ordinance, 2001
Section:
Summary
The High Court held that, following its earlier judgment 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), all tax 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) for adjudication.
The Court ruled that the amendments introduced through the Finance Act, 2025—which restored an appellate remedy before the ATIR—apply retrospectively to all pending matters because the amendment is procedural and beneficial in nature. However, the retrospective effect does not apply to cases already finalized or closed.
Accordingly, the present reference was remitted to the Tribunal, which was directed to treat the reference as an appeal and decide it according to law. Interim injunctive relief granted earlier would continue until the Tribunal decides the matter through a reasoned order.