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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---Application for condonation of delay, filing of---Handwritten signature of appellant, requirement of---Scope---Electronically scanned signature of appellant---Propriety---Appellant/a non-resident individual (residing abroad at relevant time) authorized aCharted 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---In the present case, the appeal was not filed within the prescribed time---Though the appellant submitted an application for condonation of delay along with an affidavit, however, both the application and the affidavit bore scanned signatures of the appellant---Additionally, contents of the Power of Attorney (POA), annexed with the appeal, were also signed using scanned signature, and did not explicitly authorize Charted Accountants Firm to file the appeal on behalf of the appellant---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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