Mr. Emad-ul-Hasan has been appointed as one of the members of the Appellate Tribunal Inland Revenue (ATIR) on 26.03.2025 and has been posted as Judicial Member at ATIR at Karachi.
ATIR (previously Income Tax Appellate Tribunal) is a judicial forum to decide appeals against the orders of the Commissioner Inland Revenue-Appeals (CIR-A) in respect of issues under the following laws and the relevant rules, as under:
- Income Tax Ordinance 2001
- Sales Tax Act, 1990 and
- Federal Excise Act, 2005
ATIR is also the last Appellate Forum to decide the factual issues also as the decision of the ATIR can be challenged only on legal points in Tax References before the High Court. Therefore in lieu of involvement of factual issues also, there is a large base of taxpayers challenging orders of CIR-A before ATIR, involving simple as well as complex issues, both factual and legal.
While CIR-A works under the Federal Board of Revenue (FBR), but the ATIR has been established by the Government of Pakistan and works under the Ministry of Law & Justice, hence it is an independent judicial forum and part of Subordinate Judiciary as a check over bureaucracy to provide justice as per law. Like other Federal or Provincial Subordinate Judiciaries like Banking Courts, District & Session Courts etc., the High Court of Sindh also superintends the ATIR in terms of Article 203 of the Constitution.
In lieu of joining the Bench, Mr. Emad-ul-Hasan has suspended his legal practice for the time being.
EUH Law is a network of lawyers and paralegals to provide all type of legal services to the clients from Corporate to Litigation.
The network has been founded by Mr. Emad-ul-Hasan, Partner at M/s. Abrar Hasan & Co.- Advocates & Legal Consultants, a practicing Advocate of High Courts and first and only Advocate Supreme Court of Pakistan cum Fellow of Chartered Accountants of Pakistan (FCA) to collaborate with other lawyers as well as law-firms to provide a broad range of legal services.
background
Lawyers play a pivotal role at each level of various transactions/activities from its execution till its dispute resolution up to the Supreme Court or provides ‘Corporate’ and ‘Litigation’ services.
As it is not humanly possible for a lawyer to cater to all legal needs of a client in different types of matters and before different forums hence EUH Law has been founded, wherein Mr. Emad has developed a group of like-minded lawyers dealing in various matters and appearing before various forums, to synergize the resources and strengths of each other to provide all type of legal services to the clients.
While core services of EUH Law is to provide legal services however for establishment, operation and sustainable progress of various business/institutes/organizations, EUH Law has network of other professionals also.
Our Products & Services
We provide a range of legal products & services, effectively using digital technology for discussion, drafting, holding learning sessions etc. to assist our clients in mitigating the legal and litigation risk ensuring smooth execution of various transactions/activities and in case of any issue/dispute represent them before various authorities, judicial forums and courts of law.
These legal products & services are grouped in the following two categories:
- Products & Services to mitigate legal and litigation risks and
- Products & Services to resolve the issues/ litigation
A: Products & Services to mitigate legal and litigation risks
Like ‘Financial Viability’ of a matter, ‘Legal Validity’ is also important. Due opinions & advice help in taking informed decisions and gives due legal legs to various transactions and activities, or else legal and litigation risks arise, which not only have direct heavy cost, but also unaccounted opportunity cost, which is ultimately converted into financial risks.
Having practical work experience in the corporate sector and the experience gained by appearing in number of cases before various authorities, judicial forums and courts of law, we help our clients in mitigating the legal and litigation risks by strengthening the Preventive Controls.
Under this category we offer the following products & services for various types of transactions and activities.
- Legal Department Outsourcing (BPO)
- In-house legal counsel
- Retainership
- Opinions & Advice
- Strategic Discussion
- Transaction Advisory
- Legal Documentation
- Registration, licensing, permission, and approval from various Authorities
- In-house learning sessions
- Training Workshops
B: Products & Services to resolve the legal issues/ litigation
So far, we have appeared before various authorities, judicial forums and courts of law, both in various civil and criminal matters including suits, petitions, appeals, applications, etc. We provide our services from the start of litigation till the Supreme Court as below:
- Replies to the Show-Cause or Legal Notices
- Negotiations/ Arbitration/ Mediation
- Representation before various Authorities and Judicial Forums
- Representation before various courts of law.
Vision & Mission Statement
Vision
To work as part of our clients providing practical legal solutions, helping them in achieving their objectives smoothly and creating value addition as an example of excellence.
Mission
To provide value added services to our clients, solving all their legal and financial problems with due professional care and concern by continuously enhancing our capacity with innovation in processes and innovation in products, considering the changing circumstances and requirements by investing in man and machine, and designing our operations in line with our vision to enhance efficiency as well as effectiveness.
Values
In relations with our clients and colleagues we strive for confidentiality, secrecy, integrity, transparency, trust and fairness. In our work we strive for professionalism, dedication, devotion and commitment as well as efficiency and effectiveness.