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s. 203H

Transfer of cases

Procedure

(1) Where more than one Special Judge are appointed within the territorial jurisdiction of a High Court, the High Court, and where not more than one Special Judge is so appointed, the Federal Government, may by order in writing direct the transfer, at any stage of the trial, of any case from the court of one Special Judge to the Court of another Special Judge for disposal, whenever it appears to the High Court or, as the case may be, the Federal Government, that such transfer may promote the ends of justice or tend to the general convenience of the parties or witnesses.
(2) In respect of a case transferred to a Special Judge under subsection (1), such Special Judge shall not by reason of the said transfer, be bound to recall and rehear any witness whose evidence has been recorded in the case before the transfer and may act upon the evidence already recorded or produced before the court which tried the case before the transfer.
Amendment history (3)
  • The words “Federal Government” substituted by the Finance Act, 2021.
  • The words “ADDITIONAL TAX” substituted by the Finance Act, 2010. The substituted provision has
  • The words “Additional tax” substituted by the Finance Act, 2010. The substituted provision has been

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 424

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.