Tax assessment proceedings: FBR denies access to ‘order sheets’ despite IHC directive

ISLAMAABD: Despite clear directive of the Islamabad High Court (IHC), the Federal Board of Revenue (FBR) has denied taxpayers access to “order sheets entries” related to their tax assessment proceedings.

When contacted, tax lawyer Waheed Shahzad Butt described the move as “a direct violation of the binding judgments of the judiciary,” citing landmark cases including Mukhtar Ahmad Ali vs. The Registrar, Supreme Court (2023 SCP 312), Waheed Shahzad Butt vs. Federation of Pakistan (PLD 2016 Lah 872), and Sprint Oil vs. Federal Tax Ombudsman through its Registrar.

IHC directive violated: FBR denies taxpayers access to ‘order sheet entries’

The denial of access to order/minute sheets not only violates judicial pronouncements but also contradicts the FBR’s own administrative instructions issued decades ago in Circular-Letter No. 3(9)IT-IV/78 dated 28 March 1978 and Circular No. 15 of 1958 dated 8 October 1958, which explicitly recognize the right of taxpayers to inspect and obtain copies of such records but law is closed shop at FBR at Lahore and Islamabad.

By ignoring these legal and administrative mandates, the FBR field formations are acting with malice in law, he maintained.

Legal experts view this development as a serious challenge to judicial supremacy and taxpayers’ constitutional right to information under Article 19A of the Constitution. The issue is likely to draw the attention of oversight bodies and judicial forums in the coming days.

Copyright Business Recorder, 2025