The Federal Board of Revenue (FBR) has established three Independent Case Scrutiny Committees (ICSCs) in Islamabad, Lahore and Karachi as part of its efforts to improve the management of tax litigation, reduce unnecessary legal disputes and ensure greater consistency in decisions involving taxpayers. The newly constituted committees will review pending tax cases, examine the legal merits of appeals and develop a structured approach for handling litigation before Pakistan’s superior courts.
According to an office order issued by the FBR Legal Wing, the committees have been constituted under Section 133A of the Income Tax Ordinance, 2001, Section 47AAA of the Sales Tax Act, 1990, and Section 34AA of the Federal Excise Act, 2005. The initiative is designed to strengthen legal oversight within Pakistan’s tax administration while ensuring that appeals filed by the revenue authority are supported by consistent legal reasoning and established judicial principles.
Each committee will oversee tax litigation within its designated jurisdiction. The Islamabad Independent Case Scrutiny Committee will be chaired by former Justice Athar Saeed, with Barrister Saad Buttar and former FBR Member Dr Muhammad Iqbal serving as members. This committee will examine litigation arising from Large Tax Office Islamabad, Regional Tax Office Islamabad, Regional Tax Office Peshawar, Regional Tax Office Abbottabad and the Directorate General of Intelligence and Investigation Islamabad.
The Lahore committee will operate under the leadership of former Justice Khawaja Farooq Saeed. Advocate Mirza Nasar and former FBR Member Shahid Hussain Asad have been appointed as members. The committee will supervise tax litigation involving Large Tax Office Lahore, Large Tax Office Multan, Corporate Tax Office Lahore and Regional Tax Offices located in Lahore I, Lahore II, Rawalpindi, Gujranwala, Faisalabad, Multan, Bahawalpur, Sialkot, Sargodha and Sahiwal.
The Karachi committee will be chaired by former Justice Maqbool Baqir, with Munawar Ali Memon and former FBR Member Seema Shakil appointed as members. It will review cases originating from Large Tax Office Karachi, Corporate Tax Office I Karachi, Corporate Tax Office II Karachi, Regional Tax Office I Karachi, Regional Tax Office II Karachi, Regional Tax Office Sukkur, Regional Tax Office Hyderabad and Regional Tax Office Quetta.
The Independent Case Scrutiny Committees have been assigned a broader mandate than simply reviewing ongoing cases. They will examine tax disputes and recommend whether references should be filed before the High Courts or whether petitions should be pursued before the Supreme Court or the Federal Constitutional Court. The committees will also periodically assess pending litigation to determine whether continuing legal proceedings remains in the interest of revenue collection or whether certain cases should be concluded to avoid unnecessary legal costs and prolonged disputes.
Another key responsibility assigned to the committees is the development and maintenance of a comprehensive database of settled legal issues and judicial precedents. The FBR expects this repository to improve consistency in legal decision-making across different tax offices by ensuring that similar cases are handled using established judicial interpretations. The database is also intended to help identify recurring legal and administrative issues that require policy changes or legislative amendments, enabling the tax authority to strengthen its regulatory framework through informed recommendations.
According to the FBR, the operational procedures governing the committees, including their engagement, remuneration, meeting schedules and decision-making process, will be regulated under the relevant provisions of the Income Tax Ordinance, Sales Tax Act, Federal Excise Act and applicable rules. By creating these independent review bodies, the tax authority aims to improve the quality of legal scrutiny, reduce avoidable litigation with taxpayers and establish a more consistent, transparent and efficient dispute resolution process within Pakistan’s taxation system.
Follow the PakBanker Whatsapp Channel for updates across Pakistan’s banking ecosystem.