What is Appellate Tribunal Pakistan?

Appellate Tribunal Inland Revenue It is a judicial forum consisting of Judicial Member and Accountant Member and is meant for imparting justice the aggrieved parties including Inland Revenue Department on facts and merits of the case.

What are the function of the Income Tax Appellate Tribunal?

Income Tax Appellate Tribunal hears appeals concerning orders passed by the income-tax authorities. It is the second forum to hear income-tax appeals after the Commissioner of Income-tax (Appeals). The ITAT functions under the supervision of the jurisdictional High Court and is subordinate to the High Court.

Which court is higher in Pakistan?

The Supreme Court
Superior judiciary The Supreme Court (KAS), established in 1956, is the apex court in Pakistan’s judicial hierarchy, the final arbiter of legal and constitutional disputes. The court consists of a Chief Justice and sixteen other judges.

What are the powers of Appellate Tribunal?

In this article the various powers of the Appellate Tribunal is discussed with relevant rules and decided case laws.

  • POWER TO RESTORE EX-PARTE ORDER:
  • POWER TO RESTORE APPEAL:
  • POWER OF REMAND:
  • POWER TO ADMIT NEW PLEA:
  • POWER OF REVIEW:
  • POWER OF RECTIFICATION:
  • POWER TO RECALL ITS ORDER;

Who can appeal to appellate authority?

Who can appeal against the advance ruling? The applicant or the officer aggrieved by any advance ruling can appeal to the Appellate Authority. What is the time limit for appeal? Appeal against advance ruling must be made within 30 days (extendable by 30 days) from the date of the advance ruling.

Is tribunal a court?

Tribunals are judicial or quasi-judicial institutions established by law. [1] They intend to provide a platform for faster adjudication as compared to traditional courts, as well as expertise on certain subject matters.

What are the three types of judiciary?

The judicial system of India is mainly consisting of three types of courts- the Supreme Court, The High Courts and the subordinate courts.

What’s the meaning of appellate jurisdiction?

the right of a court to change the decisions of a lower court. Court cases, orders & decisions. actionable. administer.

What is a synonym for Appellate?

court of appeals nouncourt reviewing lower court.

What kind of procedure is followed by the Appellate Tribunal?

(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof. (2) Subject to the provisions contained in sub-section (3) a Bench shall consist of one judicial member and one accountant member.

How many members are there in Appellate Tribunal bench?

— (1) The Appellate Tribunal shall consist of a Chairperson and not more than two Members to be appointed, by notification, by the Central Government.