Commissioner of Inland Revenue has been spared from paying a Rs. 50,000 court fee by the government when they file an income tax reference application against taxpayers in the High Court.
Commissioner of Inland Revenue has been spared from paying a Rs. 50,000 court fee by the government when they file an income tax reference application against taxpayers in the Pakistan High Court and the tax regulations in Pakistan.
The proposed amendment to Section 127(1) would have brought the Commissioner Appeals’ element of pecuniary jurisdiction into compliance with Section 126A, which was added by the Tax Laws (Amendment) Act 2024.
It should be recalled that in W.P. No. 31371/2024, the Lahore High Court (“LHC”) issued an ad-interim Order on May 21, 2024, the Commissioner of Inland Revenue Appeals (CIRA) to consider the petitioner’s appeal.
