ABS & Co successfully represented KTC before the Appellate Tribunal Inland Revenue (ATIR), Peshawar Bench, in multiple connected appeals challenging substantial tax assessments imposed under Section 122 of the Income Tax Ordinance, 2001. The firm’s tax litigation team demonstrated that the assessment proceedings suffered from procedural and legal infirmities, including the absence of recorded reasons, lack of opportunity of hearing, and non-speaking orders. Upon considering the submissions and documentary evidence, the Tribunal set aside the impugned assessment orders, vacating tax liabilities exceeding PKR 3 billion.