ISLAMABAD: Despite passage of six months, Ministry of Law & Justice has not taken any strict action against a Member, Appellate Tribunal Inland Revenue (ATIR), Lahore Bench on the recommendation of the Federal Board of Revenue (FBR).
The FBR has formally approached the Ministry of Law & Justice, Islamabad, flagging what it has termed an “apparent conflict of interest” in a decision rendered by Member, Appellate Tribunal Inland Revenue (ATIR), Lahore Bench.
“Yes six months have passed, but no action has been taken by the Ministry of Law & Justice due to unknown reasons,” top government officials told Business Recorder.
Reliable sources told that in a letter addressed to the Secretary, Ministry of Law & Justice, FBR, stated that the Chief Commissioner-IR, LTO, Multan, through letters No. 2418 and No. 2527, had reported that ITA No. 594/LB/2025 and STA No. 331/LB/2025 stood decided by a Division Bench of ATIR, Lahore, on which he sat as a Member.
According to the letter’s allegations, before his elevation to the Tribunal, he remained associated with a company of Lahore, and had personally represented Food Company as its AR in departmental proceedings on more than one occasion, including appeals he filed before the Commissioner (Appeals) for tax years 2020, 2021 and 2022.
The FBR’s letter states that after assuming office as Member ATIR, he became part of the very Bench that subsequently adjudicated the appeals of the same taxpayer he had earlier represented in a professional capacity. The Board has termed this sequence of events one that “clearly reflects an apparent conflict of interest,” adding that it undermines “the principles of neutrality, fairness and judicial propriety.”
The letter records that it was issued with the approval of the Secretary, Revenue Division. FBR has accordingly requested the Ministry of Law & Justice to examine the matter and to initiate “appropriate action against the aforementioned Member ATIR, in accordance with the applicable law, rules and code of conduct,” FBR added.
Copyright Business Recorder, 2026
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