Islamabad High Court
2026
THLN 970
2026 SLD 347
Laws Cited
Income Tax Ordinance, 2001
Sections
133, 126A

Mian Group of Chakwal, Karamdad Arcade, through its Partner

VS

Assistant Commissioner Inland Revenue, Islamabad & others

Petitioner(s) by: Mirza Saqib Siddeeq, Waqas Ahmed, Hafiz Muhammad Idris, Syed Farid Bukhari, Mr. Wasim Abid, Barrister Usama Rauf, Mr. Faisal Jaffar, Mr. Nauman Rafique, Rana Sufyan Qayyum, Mr. Muhammad Ali Haider, Mr. Muhammad Mohsin Nazir, Ch. Naeem ul Haq and Mr. Ahmed Bin Aqeel, Advocates.
Respondent(s) by: Mr. Osama Shahid, Mr. Hassan Ali Khan, Mr. Rehan Seerat, Ch. Kamil Hayat, Mr. Ghulam Qasim Bhatti, and Babar Bilal, Advocates for the Tax Department.
Present: (SARDAR EJAZ ISHAQ KHAN) (BABAR SATTAR) JUDGE
JUDGEMENT

BABAR SATTAR, J.-Through this judgment we willdecide the fate of the afore-titled Income Tax Reference as well as Income/Sales Tax References listed in Annexure-A to this judgment.The primary question that arises in all these references is whether references filed against orders of Commissioner Inland Revenue (Appeals)("CIR (Appeal)")were to be remitted to the Appellate Tribunal Inland Revenue("ATIR")in view of amendments promulgated through the Finance Act, 2025.Prior to the enactment of the Tax Laws (Amendment) Act, 2024, a person aggrieved by the decision of CIR (Appeals) could impugn the same before the ATIR. And a person aggrieved by the decision of the ATIR could file a reference seeking the adjudication of questions of law arising from the ATIR's order. Section 133 of the Income Tax Ordinance, 2001("ITO"), was amended through the Tax Laws (Amendment) Act, 2024, which introduced Section 126A into the ITO, pursuant to which a party aggrieved by the order of CIR (Appeals) or the AT...

2026 THLN 970
Islamabad High Court
(2026 SLD 347)

PRESENT:
(SARDAR EJAZ ISHAQ KHAN) (BABAR SATTAR) JUDGE

Mian Group of Chakwal, Karamdad Arcade, through its Partner
VS
Assistant Commissioner Inland Revenue, Islamabad & others

Petitioner(s) by: Mirza Saqib Siddeeq, Waqas Ahmed, Hafiz Muhammad Idris, Syed Farid Bukhari, Mr. Wasim Abid, Barrister Usama Rauf, Mr. Faisal Jaffar, Mr. Nauman Rafique, Rana Sufyan Qayyum, Mr. Muhammad Ali Haider, Mr. Muhammad Mohsin Nazir, Ch. Naeem ul Haq and Mr. Ahmed Bin Aqeel, Advocates..

Respondent(s) by: Mr. Osama Shahid, Mr. Hassan Ali Khan, Mr. Rehan Seerat, Ch. Kamil Hayat, Mr. Ghulam Qasim Bhatti, and Babar Bilal, Advocates for the Tax Department..

Law: Income Tax Ordinance, 2001
Sections: 133, 126A

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2026 SLD 347