Appellate Tribunal Inland Revenue

ATIR Lawyer: Appellate Tribunal Inland Revenue Appeals Pakistan

The Appellate Tribunal Inland Revenue (ATIR) is the highest independent fact-finding judicial forum in the tax dispute framework. Our senior advocates represent corporate and individual taxpayers in second appeals against adverse orders passed by Commissioners (Appeals).

Timeline: Appeals must be filed within 60 Days of CIR(A) Order Advocates High Court & Tax Counsel

Who Needs This Service?

Taxpayers whose CIR(A) appeal was partially or fully dismissed, or where FBR has filed an appeal challenging a favorable CIR(A) order.

How It Works (Step-by-Step)

1

CIR(A) Order Legal Dissection

Identify legal and factual errors in the First Appellate order.

2

Filing Second Appeal & Stay Application

Draft Form of Appeal, pay statutory tribunal fee, and file urgent stay petition.

3

Pleading before ATIR Judicial & Accountant Members

Argue comprehensive paper books before the learned Division Bench.

Documents & Requirements

Statutory documentation split between client-provided records and consultant drafting

Client Records Prepared by Us
Provided By Client
  • Certified copy of the appellate order passed by CIR(Appeals).
  • Original assessment order and notice of demand.
  • Signed Vakalatnama for High Court / Tribunal advocates.
Prepared By Consultant
  • Drafting of detailed Memorandum of Appeal under Section 131.
  • Compilation of statutory tribunal paper book with indexed case laws.
  • Oral advocacy before the Appellate Tribunal bench.

Engagement & Retainership

Turnkey tribunal representation including memorandum of appeal drafting, paper book compilation, and Division Bench arguments.

Frequently Asked Questions

Findings of fact confirmed by ATIR cannot ordinarily be challenged in the High Court, as High Court references under Section 133 are strictly limited to substantial questions of law.
Under Section 131(5), the Tribunal can grant a stay of tax demand for up to 180 days, during which FBR cannot initiate recovery.
Legal Basis: Income Tax Ordinance 2001 (Sections 131, 132); Appellate Tribunal Inland Revenue Rules. Content last reviewed: October 2026

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