JUDGMENT

ABID AZIZ SHEIKH, J.---This Reference Application has been filed under Section 133 of the Income Tax Ordinance, 2001 (Ordinance) against order dated 28.2.2025 (impugned order) passed by Commissioner Inland Revenue (Appeals) (Commissioner (Appeals).Learned counsel for the applicant assesse submits that after the omission of section 126A of the Ordinance through the Finance Act, 2025 (Finance Act, 2025), this Reference Application is now required to be transmitted to the Appellate Tribunal Inland Revenue (Tribunal) for adjudication and cannot be decided by this Court. Submits that this question has already been decided by Division Bench (Multan) of this Court in Commissioner Inland Revenue v. M/s Darya Khan Sugar Mills Limited ITR No.79/2024 vide order dated 10.9.2025 and Ibrar Iqbal v. Commissioner (Appeals-Sahiwal) Inland Revenue and others ITR No.28/2025 vide order dated 15.9.2025. Further submits that amendment being procedural will apply to pending matters and in case, the matter is...