LHC voids ATIR time-bar based only on FBR IRIS uploads
A Lahore High Court bench held that posting appeal decisions on the tax portal alone fails the Income Tax Ordinance’s rules for electronic delivery to taxpayers.
Lahore High Court held that IRIS portal uploads alone are not valid service of tax appeal orders.
The case involved three linked references by Tahir Mehmood after the tribunal treated appeals as late.
Justice Anwaar Hussain said electronic delivery must follow the prescribed method under Section 218 and Rule 74.
Rule 74 treats a fax or email address, with proof of sending, as the electronic destination—not a workflow account.
The tribunal must rehear the appeals on their substance after the high court set its orders aside.