Malik Muhammad Akram
(Commonly known as M M Akram)
DOB: 15-08-1967
B.Sc. (1987), LL.B. (1991), DTL (1994)
Malik Muhammad Akram is currently serving as a Senior Judicial Member in the Appellate Tribunal Inland Revenue. In April 2019, he was appointed as such on the recommendation of Federal Public Service Commission. In this respect, it would be pertinent to point out that he secured first on the merit list as recommended by the above-mentioned Commission. Mr. Akram regularly holds proceedings in different benches of the ATIR Peshawar, Lahore, Karachi and Islamabad Benches.
Prior to his appointment as the
Judicial Member, he had practiced as a lawyer for over 28 years and has
represented numerous clients across Pakistan. In this respect, it would not be
out of place to mention here that he was enrolled as an Advocate in 1992, Advocate
High Court in 1998 and Advocate of Supreme Court in 2015. During these years of
practice, his main areas of practice have remained Corporate, Customs and Tax. Moreover,
during practice at the Bar, he rendered his services as Legal Advisor to various
foreign and local Companies. Besides, he has also successfully conducted several
cases relating to different legislation including taxation, election
matters, corporate and project financing, oil, gas and energy sector, security
market, intellectual property, and regulatory framework of educational
institutions. As a practitioner, he has many reported judgements to his
credit, some of which are cited as under: -
(1996) 73 TAX
95 (Trib), (1999) 80 Tax 312(H.C), 2000 PTD 3407 (Trib), (2001) 84 Tax
176(H.C), 2002 PTD 912 (Trib), 2002 PTD 942 (H.C), (2002) 85 Tax 341(H.C), 2002
GST 106 (Trib), 2002 GST 57, (2003) 88 Tax 130 (Trib), 2003 GST 311(Trib), 2003
GST 196(Trib), 2004 GST 626 (Trib), 2004 GST 673 (Trib) 2005 PTD 676 (H.C),
2005 PTD 678 (H.C), 2005 PTD 662 (H.C), GST 2005 CL 213, 2005 PTD 2392 (H.C),
2005 PTD 2086 (H.C), 2005 PTD 2175 (H.C), 2005 GST 599 (Trib), 2006 PTD 849
(Trib), 2008 PTD 1227 (H.C), 2008 PTD 1401(H.C), 2008 PTD 1243(H.C), 2008
PTD 17(Trib), 2009 PTD 762 (H.C), 2009 PTD 481 (H.C), 2010 PTCL 303
(H.C), 2010 PTD 1260 (H.C), 2010 PTD 1295 (H.C), 2010 PTD 571 (H.C), 2011
PTD 936 (Trib), 2012 PTD 1815 (H.C), 2012 PTD 1869 (H.C), 2013 PTCL CL 113
(H.C), 2017 PTD 558, 2019 PTD 1922, 2019 PTD 1493.
Similarly, as a member of the bench
in ATIR, he has authored numerous judgements, out of which more than 90 have
been reported in different law journals of Pakistan, legal digests. Mr. Akram
is widely accepted as an honest, dedicated and committed judicial officer whose
authority on the tax laws is evident from the fact that the legislature had to
amend the legislation after the judgements delivered by him. A full list of Mr.
Akram’s reported decisions can be accessed at mmakramatir.blogspot.com.