ISLAMABAD: All tax related and financial cases would now be directly heard by Divisional benches of Lahore and Islamabad High Courts to speed up clearance of all pending cases of Federal Board of Revenue (FBR) in higher courts.
Thus, single benches of LHC/IHC would not hear tax related cases in future.
The tax experts/advisers and lawyers are happy that the tax related cases of Federal Board of Revenue (FBR) pending in higher courts would be early decided after High Courts’ decision of hearing of all tax and financial matters by Divisional benches of Islamabad and Lahore High Courts.
FED related cases: FBR allows direct ATIR appeals
Asif S Kasbati, Senior Tax & Legal Advisor explained recently issued notifications by the LHC and IHC. All tax and financial matters writ petitions will now be heard by Divisional Benches of the LHC and IHC. This means that the single bench will not hear cases or Intra-Court Appeals, but the tax and financial matters will now be heard by these two High Courts’ Divisional Benches. Resultantly, it would not only provide speedy justice to the taxpayers but also reduce cost of doing business.
When discussed the above matter, Kasbati elaborated that Chief Justices of Islamabad & Lahore High Courts, issued notifications, pursuant to the decision of National Judicial (Policy Making) Committee made in the 53rd Meeting dated July 11, 2025. The order has been issued by IHC, in exercise of powers conferred under Rule 158, Part B, Chapter 5 and Rule 40, Part F, Chapter 2 of the Islamabad High Court Practice and Procedure Rules, 2025 (Volume V). Another order has been issued by the LHC, in exercise of Rule-1 of Part-B, Chapter 3 & Rule 3 part-II of Part J, Chapter-4, Lahore High Court Rules & Order Volume-V.
As per the Order, all Constitutional Petitions pertaining to tax and financial matters will be heard and decided by the Division Benches instead of Single Bench of Islamabad and Lahore High Courts.
Kasbati, ICAP all Fiscal Laws Committee Member, added that in addition to Lahore, the Lahore High Court Order also encompass Rawalpindi, Multan and Rawalpindi Benches.
Consequently, Kasbati was of the view that there will not be any Intra Court Appeal (ICA) before the Divisional Bench in LHC on the pattern of the Sindh High Court (SHC). LHC/IHC has harmonized laws in line with the SHC.
Kasbati, PBC Core Tax & Legal Committee Member concluded that the decision will speed up the appeal process, with better quality order, if Single Bench Judges, having sound tax & financial matters knowledge, are transferred to the Division Bench (as two heads are always better than one). Any remaining disputed matters will reach the Supreme Court without any delay.
Copyright Business Recorder, 2025
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