The government has exempted Commissioner Inland Revenue from payment of a court fee of Rs. 50,000 on filing an income tax reference application against taxpayers before the High Court.
According to the amended Finance Bill 2024, the amended Bill has proposed to exempt the Commissioner from paying the court fee of Rs. 50,000 when filing an Income Tax Reference Application before the High Courts of Pakistan.
The Bill had proposed to amend Section 127(1), whereby, the element of pecuniary jurisdiction of the Commissioner Appeals had been set in Section 127(1), in line with Section 126A as introduced by the Tax Laws (Amendment) Act 2024.
It may be noted that the Lahore High Court (“LHC”) had issued an ad-interim Order on 21st May 2024, in W.P No. 31371/2024, whereby the LHC had directed that the appeal of the petitioner shall be entertained by the commissioner inland revenue appeals (CIRA).
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