Lahore 22°C
Independent case scrutiny committee
(1) A reference under section 133 of this Ordinance before the High Court or an appeal or review before the Federal Constitutional Court or the Supreme Court of Pakistan shall only be filed by the Commissioner Inland Revenue after the same has been approved by an independent case scrutiny committee as constituted by the Board.
(2) The Board may constitute one or more such committees and assign them cases or classes of cases decided by the Appellate Tribunal Inland Revenue or the High Court, as the case may be.
(3) The Committee shall comprise of the following Members as nominated by the Board –
(a) a retired judge of the Supreme Court of Pakistan, the Federal Constitutional Court, or any of the High Courts of Pakistan who shall also act as Chairman of the Committee;
(b) an Advocate having not less than fifteen years of experience in tax and commercial litigation before the High Court or Supreme Court of Pakistan, to be nominated from a panel notified by the Board from time to time; and (c) a senior serving or retired officer of the FBR (BS 20 or above):
Provided that the committee may co-opt a chartered accountant as a non-voting member, whenever required.
(4) The powers, functions and procedure of the committee along with remuneration of its Members shall be governed as may be prescribed by the Board.
(5) Recommendations of the committee shall be binding upon the Commissioner Inland Revenue having jurisdiction over the case.
(6) Notwithstanding anything contained in any other law for the time being in force, no suit, prosecution or other legal proceedings shall lie against the Members of the committee and the Commissioner Inland Revenue having jurisdiction over the case, in relation to the decisions made under this section.
(7) The Committee constituted under this sub-section shall exercise its powers and functions with effect from the date of its constitution as notified by the Board.
(8) Notwithstanding anything contained in this Ordinance or the Limitation Act, 1908 (IX of 1908), for purposes of determining whether a matter referred to in sub-section (1) has been filed within time, the period from the date from which time begins to run to the date on which the committee gives it approval, which period shall in each case be certified by the chairman, shall stand excluded:
Provided that in cases where time has already begun to run when this section comes into force the period as aforesaid shall commence from the date on which the Finance Act, 2026 comes into force.
(2) The Board may constitute one or more such committees and assign them cases or classes of cases decided by the Appellate Tribunal Inland Revenue or the High Court, as the case may be.
(3) The Committee shall comprise of the following Members as nominated by the Board –
(a) a retired judge of the Supreme Court of Pakistan, the Federal Constitutional Court, or any of the High Courts of Pakistan who shall also act as Chairman of the Committee;
(b) an Advocate having not less than fifteen years of experience in tax and commercial litigation before the High Court or Supreme Court of Pakistan, to be nominated from a panel notified by the Board from time to time; and (c) a senior serving or retired officer of the FBR (BS 20 or above):
Provided that the committee may co-opt a chartered accountant as a non-voting member, whenever required.
(4) The powers, functions and procedure of the committee along with remuneration of its Members shall be governed as may be prescribed by the Board.
(5) Recommendations of the committee shall be binding upon the Commissioner Inland Revenue having jurisdiction over the case.
(6) Notwithstanding anything contained in any other law for the time being in force, no suit, prosecution or other legal proceedings shall lie against the Members of the committee and the Commissioner Inland Revenue having jurisdiction over the case, in relation to the decisions made under this section.
(7) The Committee constituted under this sub-section shall exercise its powers and functions with effect from the date of its constitution as notified by the Board.
(8) Notwithstanding anything contained in this Ordinance or the Limitation Act, 1908 (IX of 1908), for purposes of determining whether a matter referred to in sub-section (1) has been filed within time, the period from the date from which time begins to run to the date on which the committee gives it approval, which period shall in each case be certified by the chairman, shall stand excluded:
Provided that in cases where time has already begun to run when this section comes into force the period as aforesaid shall commence from the date on which the Finance Act, 2026 comes into force.
Amendment history (4)
- 1Section 133A inserted by the Finance Act, 2026.
- Section 134 omitted by the Finance Act, 2005. The omitted section 134
- The section 134A substituted by the Finance Act 2020 dated 30 June, 2020, the substituted section
- Section 134A substituted by the Finance Act, 2023. The Substituted section
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 276
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.