Rationalization of Appeal Filing before Appellate Forum
Rationalization of Appeal Filing before Appellate Forum: The Finance Act, 2025 has brought about certain amendments in the Income Tax Ordinance, 2001 (the Ordinance, hereafter). Some significant amendments are explained hereunder:
In order to lessen the extra burden and references on questions of facts in High Courts resulting from amendments of 2024, the criteria of monetary threshold for filing appeal either before CIR (Appeals) or ATIR have been withdrawn. Now the taxpayer can exercise its discretion to file appeal to the OR (Appeals) or directly before the ATIR.
Some corrective provisions have also been incorporated in section 133 of the Ordinance:
- Now a taxpayer can file an appeal before High Court within sixty days of the receipt of judgement of ATIR
- Only question relevant to law arising out of the judgment of ATIR can be filed before the High Court.
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