| Citation(s) |
|---|
| 2026 SLG 1294 2026 SLD 1294 |
Income Tax Reference No. 212/2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
17.02.2026 Barrister Atif Rahim Burki, Advocate for the applicant.
Commissioner Inland Revenue, Islamabad
VERSUS
Muhammad Nadeem Farooq
Law: Income Tax Ordinance, 2001
Section:
Law: Tax Laws (Amendment) Act, 2024
Section:
Summary
The applicant filed a tax reference before the High Court against an order of the Commissioner Inland Revenue (Appeals). The matter arose after the Appellate Tribunal Inland Revenue (ATIR), through order dated 01.08.2024, returned the appeal to the applicant for filing before the High Court due to changes introduced by the Tax Laws (Amendment) Act, 2024.
The applicant relied upon the judgment in Mian Group of Chakwal Karamdad Arcade through its Partner v. Assistant Commissioner Inland Revenue, wherein the High Court had already held that amendments introduced through the Finance Act, 2025 restoring appellate jurisdiction of the ATIR would apply retrospectively to pending matters.
The Court held that: