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ZAFAR ASLAM KHAN, PESHAWAR vs COMMISSIONER INLAND REVENUE, ZONE-SOUTH, RTO, ISLAMABAD R — 2026 PTD 150 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2026 PTD 150 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2026
Reporter
PTD
Parties
ZAFAR ASLAM KHAN, PESHAWAR vs COMMISSIONER INLAND REVENUE, ZONE-SOUTH, RTO, ISLAMABAD R
Subject matter
Criminal
Provisions referred to
S. 131---A; Income Tax Ordinance (XLIX of 2001)

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ZAFAR ASLAM KHAN, PESHAWAR VS COMMISSIONER INLAND REVENUE, ZONE-SOUTH, RTO, ISLAMABAD R.77---Income Tax Ordinance (XLIX of 2001), S.131---Appeal before the Appellate Tribunal Inland Revenue, filing of---Handwritten signature of appellant, requirement of---Scope---Power of Attorney with electronically scanned signature of appellant---Propriety ---Appellant /a non-resident individual (residing abroad at relevant time ) authorized a Charted Accountants Firm as his Authorized Representative (AR) to file the appeal on his behalf transmitting electronically scanned signature for the purpose of preparing Power of Attorney ('POA') and allied documents---Validity---Contents of the POA revealed that it (POA) though authorized the Charted Accountants firm to represent the appellant, engage in proceedings, present arguments, and collect the appellate order, but it (POA) did not expressly empower the firm to file an appeal---Filing an appeal is a distinct legal act and must be explicitly authorized in the POA---Doctrine of Substantial Compliance in procedural matters left no alternative for Appellate Tribunal Inland Revenue but to dismiss the appeal on the grounds that it was not filed by the appellant or an Authorized Representative---Application for condonation of delay was dismissed---Appeal was dismissed, in circumstances.

Other judgments reported in 2026 PTD

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