APPELLATE TRIBUNAL INLAND REVENUE
There shall be established an Appellate Tribunal to exercise the functions conferred on the Tribunal by this Income Tax Ordinance 2001.
The Appellate Tribunal shall consist of a chairperson and such other judicial and accountant members as are appointed by the Federal Government having regard to the needs of the Tribunal.
A person may be appointed as a judicial member of the Appellate Tribunal if the person :-
(a) has exercised the powers of a District Judge and is qualified to be a Judge of a High Court; or
(b) is or has been an advocate of a High Court and is qualified to be a Judge of the High Court.
A person may be appointed as an accountant member of the Appellate Tribunal if the person is an officer of Inland Revenue equivalent in rank to that of a Regional Commissioner and the Commissioner of Inland Revenue or Commissioner of Inland Revenue (Appeals) having at least five years experience as Commissioner shall also be eligible for appointment. The Federal Government shall appoint a member of the Appellate Tribunal as Chairperson of the Tribunal and, except in special circumstances, the person appointed should be a judicial member.