The Federal Board of Revenue has approached the Ministry of Law and Justice over what it describes as an apparent conflict of interest involving a Member of the Appellate Tribunal Inland Revenue, Lahore Bench. According to the allegations reported in the document, the Member had previously represented a taxpayer before joining the Tribunal.
FBR claims that after his appointment, the Member became part of the Division Bench that decided appeals involving the same taxpayer. The Board has taken the position that this sequence raises concerns regarding neutrality, fairness and judicial propriety. The matter reportedly remained pending with the Ministry for approximately six months.
The allegation has not itself been presented as a final finding of misconduct. However, the development highlights the importance of disclosure, recusal and conflict-checking procedures within adjudicatory institutions. Confidence in tax dispute resolution depends not only on technically correct orders but also on the visible independence and impartiality of the forum deciding the case.