Appeal to the Supreme Court
Section 134 of the Income Tax Ordinance, 2001, provided right of appeal to the Supreme Court both for the taxpayer and the department against any judgement of the High Court delivered on a reference on a question of law under section 133. This right was subject to the certification by High Court that the case is fit one for appeal to Supreme Court.
However, it was observed that Article 185 of the Constitution of Pakistan also provides the right of filing of CPLA by any person, against the judgement of a High Court, to the Supreme Court. This section was considered as a duplication in the law. Therefore, Section 134 has been omitted with effect from July 1, 2005.
Appeal Flow Chart
Appeal Against the Order of
1. Commissioner Inland Revenue or any other officer of Inland Revenue
2 Commissioner Inland Revenue (Appeals)
3. Appellate Tribunal
4. High Court
Authority to Whom the Appeal can be Submitted
Burden of Proof
In any appeal to the Commissioner Inland Revenue (Appeals),
Appellate Tribunal, High Court or the Supreme Court, the burden shall be on
the taxpayer to prove, on the balance of probabilities: Dfa ho (a) In the case of an assessment order, the extent to which the order
does not correctly reflect the taxpayer’s tax liabilities for the tax year, or
(b) In the case of any other decision, that the decision is incorrect.
