| Citation(s) |
|---|
| 2026 SLG 1299 2026 SLD 1299 |
Islamabad High Court
I.T.R. No.141 of 2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
14.01.2026 Mr. Mohammad Mohsin Nazir, Advocate for applicant. Mr. Ghulam Qasim Bhatti, Advocate for respondent.
I.T.R. No.141 of 2024
Presented By: (SAMAN RAFAT IMTIAZ) JUDGE (BABAR SATTAR) JUDGE
14.01.2026 Mr. Mohammad Mohsin Nazir, Advocate for applicant. Mr. Ghulam Qasim Bhatti, Advocate for respondent.
M/s Hearts International (Pvt.) Ltd.
VS
. Commissioner Inland Revenue, Islamabad
Law: Income Tax Ordinance, 2001
Section:
Law: Tax Laws (Amendment) Act, 2024
Section:
Summary
The High Court disposed of the reference in terms of its earlier judgment in Mian Group of Chakwal Karamdad Arcade through its Partner v. Assistant Commissioner Inland Revenue, Islamabad & others.
The Court held that:
- In light of the legal position settled in the aforesaid case, the pending reference was liable to be remitted to the Appellate Tribunal Inland Revenue (ATIR).
- The Tribunal shall treat the memo of reference as an appeal and decide it in accordance with law.
- Any interim injunctive relief already granted by the High Court shall continue until the Tribunal independently considers and decides the matter of continuation of such relief through a reasoned order.
Accordingly, the reference was disposed of and remanded to the ATIR.