MIAN GROUP, CHAKWAL KARAMDAD ARCADE vs ASSISTANT COMMISSIONER INLAND REVENUE, ISLAMABAD S

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MIAN GROUP, CHAKWAL KARAMDAD ARCADE VS ASSISTANT COMMISSIONER INLAND REVENUE, ISLAMABAD S. 133 [as amended through the Finance Act, 2025 reverting the enactment of the Tax Laws (Amendment) Act, 2024]---Enactment---Retrospective effect---Procedural changes---Effect---Beneficial enactment---Scope---The Finance Act, 2025, reverted to the old adjudicatory scheme having one forum of appeal i.e. before the Appellate Tribunal Inland Revenue (ATIR)---Reference Applications against order of Commissioner Inland Revenue (Appeals) (CIR (Appeal) filed before the High Court in view of enactment of the Tax Laws (Amendment) Act, 2024---Remitting to ATIR---Scope---The amendments introduced through the Finance Act, 2025, restoring a right of appeal before the ATIR, is to be given retrospective effect and references filed against orders of CIR (Appeals) be remitted to the ATIR to be treated as appeals and decided in accordance with law---Law as to how a change of forum for adjudication of a dispute or controversy is to be treated as procedural law and such procedural law applies to pending matters, to the extent that they do not adversely affect the rights of parties and do not reopen past and closed transactions---Besides, the amendments made with regard to the forum for adjudication to the Income Tax Ordinance, 2001, through the Finance Act, 2025, was beneficial in nature, being curative and remedial legislation , as it provided for an additional forum for appeal and ought to apply retrospectively---Thus, the changes brought to the forum for hearing a grievance against decision of CIR (Appeals) by virtue of amendments introduced to the ITO through the Finance Act, 2025, being procedural in nature, would apply retrospectively to all pending cases---Said amendment by virtue of providing an additional forum for appeal before the ATIR, as it existed prior to enactment of the Tax Laws (Amendment) Act, 2024, also being beneficial ought to apply retrospectively---Such application of the amendments introduced through the Finance Act, 2025, would, however, only apply to pending cases and not to matters that have attained finality and are past and closed transactions---Consequently, all references that had been filed against decisions of CIR (Appeals) directly before the High Court and were pending adjudication were liable to be remitted to the ATIR, which would treat them as appeals pending before the ATIR and decide them in accordance with law---High Court directed that the Court fee paid by the applicants, while filing of these references, be reimbursed to them---References applications were disposed of accordingly.

MIAN GROUP, CHAKWAL KARAMDAD ARCADE vs ASSISTANT COMMISSIONER INLAND REVENUE, ISLAMABAD S — 2026 PTD 227 ISLAMABAD

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