Revision Services, Appeal Services and Legal Services Rawalpindi Islamabad 03360050007, 03365280876
Revision/Appeal Course, Tax, Banking, Corporate and Legal Services/Courses in Rawalpindi Islamabad 03335105188, 03365280876
At Fawad Associates Highly Reputed Accounts, Tax, Banking, Corporate, Civil, Criminal Revision, Appeal and Review Services helps client Contesting a Court (District Court, High Court & Supreme Court) that they believe was unfair, unlawful (Law & Fact). The (Revision/Review and Appeal) process involves filing a Revision/Review/Appeal applications. It needs a representing clients before appellate courts or tribunals. Advocates/Lawyers/consultants who are expert in revision, review and appeal carefully examine case records, legal arguments to identify grounds for appeal and trial proceedings. Our Expert Team of Lawyers/Advocates/Consultants provide services to help protect legal rights and maintain fairness in the judicial system. We also provide tax appeals, and reviews in Pakistan, primarily under the Civil Procedure Code, Law of Evidence, Special Laws and Income Tax Ordinance, 2001, and Sales Tax Act, 1990.
Revision, Appeal & Review Process Defined
- Revision and Reviews
- Revision by Commissioner
- Relevant Law: Section 122A.
- Scope: Commissioner can revise any order passed by a subordinate officer to remove errors prejudicial to revenue.
- Time Limit: Within five years from the date of the original order.
- Note: Cannot revise if an appeal is pending.
- Review:
- Review is not a common remedy under tax laws in Pakistan.
- Usually, revision or appeal is the route taken.
- Leave to Appeal to Supreme Court, if necessary.
- However, FBR can review or recall its own orders in limited administrative or procedural contexts.
- Appeals in Taxation
- First Appeal: Commissioner (Appeals)
- Time Limit: Within 30 days of receiving an assessment or order.
- Relevant Law: Section 127 of Income Tax Ordinance, 2001.
- Purpose: To challenge tax assessments, penalties, or other adverse orders.
- Second Appeal: Appellate Tribunal Inland Revenue (ATIR)
- Time Limit: Within 60 days of Commissioner (Appeals) order.
- Relevant Law: Section 131.
- Jurisdiction: Independent forum; can deal with facts and law.
- High Court & Supreme Court
- After the ATIR, taxpayers can file:
- Reference Application to High Court under Section 133 (law-related questions only).
