IR officer bound by Commissioner’s remand directions: SC
ISLAMABAD: The Supreme Court held that where the Commissioner Inland Revenue (Appeals-I) remands a matter for re-examination of specific facts, the assessing officer is bound by the directions and cannot go beyond the scope of the appellate order. A two-member bench comprising Justice Munib Akhtar and Justice Aqeel Ahmed Abbasi dismissed, in limine, an appeal filed by the Commissioner Inland…
The Supreme Court ruled that the assessing officer must adhere to the Commissioner Inland Revenue's remand directions and cannot expand beyond the scope of the appellate order. A two-judge panel dismissed the Commissioner's appeal against the IHC's ruling dated December 15, 2025. The court affirmed ATIR's interpretation of Section 124 of the ITO, stating that the facts found by ATIR, unless perverted or contrary to the record, cannot be overturned by the High Court or the Supreme Court.
The assessing officer's misinterpretation of Section 124 during the remand proceedings under Section 122(5A) of the ITO was noted, as the original assessment proceedings merge into the appellate order. The court emphasized that the assessing officer must give effect to the appellate order without introducing new grounds, unless explicitly shown in the show-cause notice to the taxpayer.
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