IRIS access alone is not legal service, LHC rules
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 comprising Justice Mirza Viqas Rauf and Justice Anwaar Hussain decided three connected reference applications led by Tahir Mehmood. The applications challenged three orders of the Appellate Tribunal Inland Revenue, which had dismissed the taxpayers’ appeals as time-barred on the ground that uploading the orders to IRIS constituted sufficient