Appellate Tribunal Inland Revenue
اپیلیٹ ٹربیونل ان لینڈ ریونیو
Tax
The Appellate Tribunal Inland Revenue (ATIR) is the tribunal that hears appeals against income tax and sales tax orders, usually after the first appeal.
What does Appellate Tribunal Inland Revenue mean in plain words?
Taxpayers first appeal to the Commissioner (Appeals). If still unhappy, they appeal to the ATIR within 30 days of receiving that order; in some cases the taxpayer may appeal directly to the ATIR. A question of law can then go to the High Court by reference within 60 days.
When will I hear Appellate Tribunal Inland Revenue?
The company's appeal against the assessment is pending before the ATIR in Lahore.
Which law covers Appellate Tribunal Inland Revenue?
Sections 127, 130, 131 and 133, Income Tax Ordinance 2001; Section 46, Sales Tax Act 1990