ORDER

Pursuant to the order dated 03.09.2024, this Court, while issuing notices to the Respondents, including the Attorney General for Pakistan, directed them to file their reports and parawise comments in response to the legal questions raised in this Petition. On the said date, it was noted by this Court that through this Petition the amendment brought in the Income Tax Ordinance, 2001 (the "Ordinance") through the Tax Laws (Amendment) Act, 2024 (the "Act"), wherein certain modifications have been made to the appellate procedure provided under the Ordinance, has been challenged. It was also noted that the Ordinance prescribes the procedure of pecuniary jurisdiction in Appeals; firstly, before the Commissioner (Appeals), then before the Appellate Tribunal and thereafter a remedy can be availed before this Court in terms of Section 133 of theOrdinance by filing a Tax Reference. However, through the impugned amendment one forum of appeal has been taken away.2. It is astonishing that the Respo...