Tax Book 2023

Appeals and Revisions Chapter- 18

income tax

department

ATIR order

(b) Specific

direction

(c) Set aside

Not applicable was made unless

the appeal is

decided or such

order is withdrawn

by the High Court

earlier.

4. Supreme
   Court of
   Pakistan

High Court

Note: Although

appeal may be

filed by the

taxpayer or by

the tax

department

however the

same is not a

part of ITO,

2001 as the

same is filed

under the

Constitution of

Pakistan.

7. Alternative dispute resolution [Section 134A and Rule 231C]

Appellate authority includes collector / Commissioner Inland Revenue (Appeals), Appellate Tribunal

Inland Revenue, High Court or Supreme Court.

Sr. Detail

1. Notwithstanding any other provision of the Ordinance, or the rules made there under, an
   aggrieved person in connection with any dispute pertaining to-
   (a) the liability of tax of one hundred million and above against the aggrieved person or
   admissibility of refund, as the case may be;
   (b) the extent of waiver of default surcharge and penalty; or
   (c) any other specific relief required to resolve the dispute; may apply to the Board for the
   appointment of a committee for the resolution of any hardship or dispute mentioned in
   detail in the application, which is under litigation in any court of law or an Appellate
   Authority, except where criminal proceedings have been initiated.


2. The application for dispute resolution shall be accompanied by an initial proposition for
   resolution of the dispute, including an offer of tax payment, from which, the applicant would not
   be entitled to retract.


3. The Board may, after examination of the application of an aggrieved person, appoint a
   committee, within forty five days of receipt of such application in the Board, comprising,—

i. Chief Commissioner Inland Revenue having jurisdiction over the case;

ii. person to be nominated by the taxpayer from a panel notified by the Board comprising –

a. chartered accountants, cost and management accountants and advocates having a

minimum of ten years’ experience in the field of taxation;

b. officers of the Inland Revenue Service who have retired in BS 21 or above; or

c. reputable businessmen as nominated by Chambers of Commerce and Industry:

Provided that the taxpayer shall not nominate a Chartered Accountant or an

advocate if the said Chartered Accountant or the advocate is or has been an auditor

or an authorized representative of the taxpayer; and

4. The aggrieved person, or the Commissioner, or both, as the case may be, shall withdraw
   the appeal pending before any court of law or an Appellate Authority, after constitution of