Appeal Cases — Appellate Tribunal
Second-tier tax appeals before the Income Tax Appellate Tribunal and provincial equivalents.
Overview
Where a first-level appeal before the Commissioner (Appeals) does not resolve the dispute, the next forum is the Appellate Tribunal — the Income Tax Appellate Tribunal (ITAT) for federal taxes, and equivalent forums for provincial taxes. Spinzer Law Firm prepares and argues second-tier appeals, drawing on its principals' experience of Tribunal proceedings across Pakistan.
Why This Matters
The Appellate Tribunal is a fact-finding court. Its decisions bind all lower authorities. A well-argued Tribunal case can settle a matter conclusively without resort to the High Court.
Scope of Work
- First appellate order review and Tribunal appeal feasibility assessment
- Preparation of second-appeal grounds
- Filing of memorandum before the Appellate Tribunal
- Appearance and argument before the Tribunal bench
- Stay applications against recovery during pendency
Our Process
First Appeal Review
We analyse the Commissioner (Appeals) order and assess Tribunal appeal prospects.
Grounds Preparation
We prepare the second appeal grounds focusing on factual and legal errors.
Tribunal Filing
We file the memorandum of appeal before the relevant Appellate Tribunal.
Hearing & Argument
We appear and argue the case before the Tribunal bench.
Order Review & Advisory
We analyse the Tribunal order and advise on any further recourse to High Court.
Frequently Asked Questions
Quick Facts
Typical Timeline
Appeal filed within statutory period (usually 60 days from first appellate order); Tribunal listings vary
Documents Required
- Commissioner (Appeals) order
- Original assessment order
- All returns, accounts, and evidence from earlier proceedings
- Power of Attorney
Free 30-minute initial consultation
Ready to get started?
Speak to our team today — no obligation, no jargon.