| Citation(s) |
|---|
| 2026 SLG 1295 2026 SLD 1295 |
Islamabad High Court
Income Tax Reference No. 210/2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
17.02.2026 Mr. Osama Shahid, Advocate for the applicant.
Income Tax Reference No. 210/2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
17.02.2026 Mr. Osama Shahid, Advocate for the applicant.
Commissioner Inland Revenue, Islamabad
VERSUS
Pak Datacom Ltd., Islamabad & another
Law: Income Tax Ordinance, 2001
Section:
Law: Tax Laws (Amendment) Act, 2024
Section:
Summary
The applicant sought disposal of the tax reference in light of the judgment rendered by the High Court in Mian Group of Chakwal Karamdad Arcade through its Partner v. Assistant Commissioner Inland Revenue, Islamabad & others.
The Court reiterated its earlier ruling that amendments introduced through the Finance Act, 2025 restoring appellate jurisdiction of the Appellate Tribunal Inland Revenue (ATIR) apply retrospectively to all pending cases.
The Court held that: