Preconditions of filing reference application before the High Court

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1.1. After the receipt of appellate order of the Appellate Tribunal, the taxpayer or the tax department may file a reference application in order to avail the advisory jurisdiction of High Court on any point of law. 

1.2. Section 133 of the Income Tax Ordinance, 2001 deals with this issue and the said section states that:

1.3. The taxpayer or the Commissioner who find themselves aggrieved upon the order of the Appellate Tribunal can within ninety days of the communication of an order of the Appellate Tribunal make an application in the prescribed form to the High Court.

1.4. The application should be filed only as a result of any question of law arising out of such order.

1.5. The statement to the High Court referred to in above para shall set out the facts, the determination of the Appellate Tribunal and the question of law which arises out of its order.

1.6. If the High Court is satisfied that a question of law arises out of the order of the Appellate Tribunal, only then it may proceed to hear the case.

1.7. A reference to the High Court shall be heard by a Bench of minimum two judges of the High Court and, in respect of the reference, the provisions of section 98 of the code of Civil Procedure, 1908, shall apply, so far as may be, notwithstanding anything contained in any other law for the time being in force.

1.8. The High Court upon hearing a reference shall decide the question of law raised by the reference and pass judgment thereon specifying the grounds on which such judgment is based and the Tribunal’s order shall stand modified accordingly. The Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal.


1.9. The amount of tax shall be payable in accordance with the order of the Appellate Tribunal regardless of the fact that a reference has been made to the High court.

2.1. However, if the amount of tax is reduced as a result of the judgment in the reference by the High Court, and any amount of tax is found refundable, the High Court may, on application submitted by the Commissioner, within thirty days of the receipt of the judgement of the High Court, that he wants to prefer petition for leave to appeal to the Supreme Court, make an order authorizing the Commissioner to postpone the refund until the disposal of the appeal by the Supreme Court.

2.2. Where recovery of tax has been stayed by the High Court by an order, such order shall cease to have effect on the expiration of a period of six months following the day on which it is made unless the appeal is decided, or such order is withdrawn by the High Court earlier.

2.3. Section 5 of the Limitation Act, 1908, shall apply to an application made to the High Court.

2.4. A Reference application by a person other than the Commissioner shall be accompanied by a fee of one hundred rupees.

2.5. Petition before Supreme Court

2.6. Supreme Court is the final forum for appeal available to the aggrieved parties against any judgment of the High Court. Article 185 of the Constitution of Pakistan provides that any aggrieved party to the decision of the High Court can prefer appeal before the Supreme Court of Pakistan. Accordingly, no provision in this regard is required in the Income Tax Ordinance, 2001.

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