Income Tax Authorities Chapter- 19
(i) he is an officer of Inland Revenue Service equivalent to the rank of Regional Commissioner;
(ii) a CIR or CIR (Appeals) having at least three years’ experience as CIR or Collector; or
(iii) a person who has, for a period of not less than ten years, practiced professionally as a
chartered accountant within the meaning of Chartered Accountants Ordinance, 1961.4.3 Appointment of chairperson:
The Federal Government shall appoint a member of the Appellate Tribunal as Chairperson of the
Tribunal and except in the special circumstances, the person appointed should be a judicial member.
Procedure of appellate tribunal (Functions)
i. The powers and functions of the Appellate Tribunal shall be exercised and discharged by
Benches constituted from members of the Tribunal by the Chairperson of the Tribunal.
ii. A bench shall consist of not less than two members of the Appellate Tribunal and shall be
constituted so as to contain an equal number of judicial and accountant members, or so that
the number of members of one class does not exceed the number of members of the other
class by more than one. However, the FG may direct that all or any of the powers of the
Appellate Tribunal shall be exercised by any one member; or more members than one, jointly
or severally.
iii. The Chairman may constitute as many benches consisting of a single member as he may
deem necessary to hear such cases or class of cases as the FG may by order in writing,
specify.
iv. The Chairman or any other member of the Appellate Tribunal authorized, in this behalf by the
Chairman may, sitting singly, dispose of any case where the amount of tax or penalty involved
does not exceed Rs.5 million.
v. If the members of a Bench differ in opinion on any point, the point shall be decided
according to the opinion of the majority.
vi. If the members of a Bench are equally divided on a point, they shall state the point on which
they differ and the case shall be referred by the Chairperson for hearing on that point by one or
more other members of the Appellate Tribunal, and the point shall be decided according to the
opinion of the majority of the members of the Tribunal who have heard the case including those
who first heard it.
vii. If there are an equal number of members of the Appellate Tribunal, the FG may appoint an
additional member for the purpose of deciding the case on which there is a difference of
opinion.
viii. Subject to this Ordinance, the Appellate Tribunal shall have the power to regulate its own
procedure, and the procedure of Benches of the Tribunal in all matters arising out of the
discharge of its functions including the places at which the Benches shall hold their sittings.- Circulars [u/s 206]
(1) To achieve consistency in the administration of this Ordinance and to provide guidance to
taxpayers and officers of the Board, the Board may issue Circulars setting out the Board's
interpretation of this Ordinance.
(2) A circular issued by the Board shall be binding on all Income Tax Authorities and other persons
employed in the execution of the Ordinance, under the control of the said Board other than CIR
(Appeals).
(3) A Circular shall not be binding on a taxpayer.- Advance ruling [u/s 206A]
(1) The Board may, on application in writing by a non-resident taxpayer, issue to the taxpayer an
advance ruling setting out the Commissioner's position regarding the application of this
Ordinance to a transaction proposed or entered into by the taxpayer.