ISLAMABAD: A group of High Court advocates has formally filed a petition with the Prime Minister Shahbaz Sharif, challenging the reinstatement of Chairman of the Appellate Tribunal Inland Revenue (ATIR) by the Ministry of Law.
A coalition of High Court advocates has addressed a formal representation to the Prime Minister, raising serious constitutional and statutory objections to the reappointment of Chairman of the ATIR.
The letter, dated 18 April 2026, asserts that the appointment violates both the amended Income Tax Ordinance, 2001 and a binding judgment of the High Court issued on 11 February 2025, they levelled allegations before the PM.
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Background of the issue revealed that in May 2023, when he was first appointed Chairman of the ATIR under section 130 of the Income Tax Ordinance, 2001.
The appointment was promptly challenged before the High Court through a writ petition.
While proceedings were pending, Parliament enacted the Tax Laws (Amendment) Act, 2024, which substantially tightened the eligibility criteria for the post. Under the amended sub-section 3(a), a candidate must be an advocate of a High Court with no fewer than fifteen (15) years of standing, under sub-section (4), only a Member who meets that threshold may be elevated to Chairman.
On 11 February 2025, the High Court declared the original appointment as illegal, directing the Law Ministry to reconsider the matter strictly in accordance with the law.
The lawyers accused that the legal consequence was unambiguous, an appointment declared void from inception cannot simply be revived, any successor appointment must be made afresh and in full compliance with the statutory framework prevailing at the time of reconsideration, they alleged.
Notwithstanding this binding judicial direction, the Law Ministry proceeded to reappoint the same individual to the same post.
The advocates contend that he does not satisfy the mandatory requirement of fifteen years’ standing as an advocate of a High Court, as now prescribed by section 130(3) of the Ordinance. The letter characterises the reappointment as a direct disregard of both the amended statute and the High Court’s explicit directions.
They further accused that four fundamental legal infirmities identified.
Lawyers alleged that violation of mandatory eligibility criteria under amended section 130(3) and (4) of the Income Tax Ordinance, 2001 was witnessed. Disregard of the binding High Court judgment dated 11 February 2025.
Attempt to revive or perpetuate an appointment already declared void ab initio. Undermining of the rule of law and the institutional integrity of the ATIR, lawyers alleged.
Advocates of the High Court, have urged the Prime Minister to review the reappointment in light of the statutory qualifications. They have further prayed that, if the appointee is found not to satisfy the 15-year requirement, the reappointment be set aside as contrary to law.
In addition to cancellation, the advocates have called for a fresh appointment to the post of Chairman, ATIR, made strictly in accordance with the substituted section 130 of the Ordinance as amended by the Tax Laws (Amendment) Act, 2024. Copies of the representation have been forwarded to the Federal Law Minister, the Law Secretary at the Ministry of Law and Justice, and the Office of the Attorney General of Pakistan.
The ATIR is the primary appellate forum for disputes between taxpayers and the Federal Board of Revenue, making the lawful constitution of its leadership a matter of direct public interest.
Legal observers note that any proceedings conducted before a tribunal chaired by an individual whose appointment is legally questionable may themselves be susceptible to challenge, creating uncertainty for taxpayers and the revenue authority alike.
Copyright Business Recorder, 2026