Income Tax & Sales Tax Cases

Under the Income Tax Ordinance 2001, appeals can be filed to the Commissioner (Appeals) against assessments under Section 127. Further appeal lies with the Appellate Tribunal Inland Revenue (ATIR) under Section 131, then High Court under Section 133, and finally Supreme Court under Section 134. The limitation period is 30 days for Commissioner (Appeals) and 60 days for ATIR. The taxpayer must pay 10% of the disputed tax as a condition for appeal.

Sales tax disputes are governed by the Sales Tax Act 1990. Appeals are filed before the Collector (Appeals) under Section 45, then the Customs, Excise and Sales Tax Appellate Tribunal (CESTAT) under Section 46, then High Court under Section 47, and finally Supreme Court. Alternative dispute resolution (ADR) mechanisms are also available under Section 47A of the Sales Tax Act. The limitation period is 30 days for Collector (Appeals).

For income tax: 30 days to Commissioner (Appeals) under Section 127, 60 days to ATIR under Section 131, 90 days to High Court under Section 133, and 90 days to Supreme Court under Section 134. For sales tax: 30 days to Collector (Appeals) under Section 45, 60 days to CESTAT under Section 46, and 90 days to High Court under Section 47. The limitation period starts from the date of service of the order.

Yes, under Section 168 of the Income Tax Ordinance 2001 for income tax refunds, and Section 66 of the Sales Tax Act 1990 for sales tax refunds. Refund claims must be filed within 3 years of the assessment year. FBR has 120 days to process refunds. If the refund is not processed, the taxpayer can file a writ petition before the High Court under Article 199 of the Constitution.

Income tax is governed by the Income Tax Ordinance 2001 and Income Tax Rules 2002. Sales tax is governed by the Sales Tax Act 1990 and Sales Tax Rules 2006. Federal Excise Duty is governed by the Federal Excise Act 2005. Customs duties are governed by the Customs Act 1969. The Federal Board of Revenue (FBR) is the primary tax authority. Provincial taxes are governed by respective provincial laws.

Top tax lawyers in Peshawar include Advocate Atif Zia Khattak (income tax and sales tax disputes, ATIR appeals under Income Tax Ordinance 2001 and Sales Tax Act 1990), Advocate Syed Muhammad Ishaq Shah (tax dispute resolution and FBR representation), and Advocate Ahsan Masood Khan (corporate tax, sales tax compliance, and tax planning). All are experienced before tax authorities and appellate tribunals.