IRIS access alone is not legal service, LHC rules
⟶ The Lahore High Court has ruled that simply uploading an appellate order to the Federal Board of Revenue's (FBR) Inland Revenue Information System (IRIS) is not sufficient for legal service under the Income Tax Ordinance, 2001. This decision was made by an LHC division bench.
LAHORE: The Lahore High Court has held that merely uploading an appellate order to the Federal Board of Revenue’s (FBR) Inland Revenue Information System (IRIS) does not constitute valid service under the Income Tax Ordinance, 2001. An LHC division bench comp…
Background
The Inland Revenue Information System (IRIS) is a digital platform used by the Federal Board of Revenue (FBR) in Pakistan for tax administration. The Income Tax Ordinance, 2001, outlines the legal framework for income tax in the country, including procedures for serving official notices and orders. Legal service typically requires formal notification to the concerned party to ensure they are aware of proceedings or decisions.
Why it matters
This ruling clarifies the requirements for effective legal service in tax matters. It emphasizes that automated system updates alone may not meet the legal threshold for notifying taxpayers. The court's decision aims to ensure due process and prevent potential disputes arising from inadequate notification.
Possible impact
This judgment could affect how tax authorities in Pakistan conduct service of orders and notices. Taxpayers may have stronger grounds to challenge actions taken without proper, explicit notification. It may necessitate a review of the FBR's service procedures to ensure compliance with legal standards.