IN THE NAME OF ALLAH , THE MOST BENEFICIENT,

THE MOST MERCIFUL

Presented To: Prof.Mirza Ijaz AhmadPresented by: Names Registration No

Mian Muhammad Shoaib S1F15MCOM0006 Cell No 0307-4921498

Definitions Complaints to superior court for injustice

done by inferior court

Apply to higher court for revision of lower courts decision

APPEALS

Appealable Orders/Decisions Assessment of a person who has not furnished return.

An amendment in assessment by the commissioner.

Assessment of non-resident currying on shipping

business.

Appealable Orders/Decisions Assessment of non-resident carrying transport

business

Order to pay Penalty, Additional tax/ Default

surcharge

Determination of amount refund or adjustment of

excess tax.

To produce books of Accounts

To produce Wealth Statement

To obtain Information or Evidence etc.

Exceptions(Not Appealable Orders)

Appeal to Supreme Court

Appeal to High Court

Appeal to Appellate Tribunal

Appeal to Commissioner

Appeal To Commissioner Against the order of Officer of Inland Revenue.

Only taxpayer can file appeal against appealable orderRight of Appeal

Only taxpayer has right to AppealTime for filling an Appeal

within 30 daysDelay in filling the Appeal

May appeal admit after 30 days if there is solid reason of delay

Appeal To Commissioner Documents to be Submitted

Prescribed form of Appeal

Reason of Appeal

An order of copy

Power of attorney in favour of authorized representatives

Challan for Appeal fee

Appeal To Commissioner Application Fee

a) In case of appeal against an assessment Rs. 1000

b) In any other case

i. Rs.1000 for Company

ii. Rs.200 for Other person Payment of Tax

Taxpayer paid the amount of tax than can file the appeal

against order of assessment

Appeal To Commissioner Hearing of Appeal

Appellant (Taxpayer) The Commissioner

Decision of Appeal1) In case of order of assessment, he may

Conform the assessment

Reduction the assessment

Increase the assessment

Cancel the assessment

Appeal To Commissioner 2) In case of Penalty, he may

Conform the penalty

Cancel the penalty

Increase the penalty

Decrease the penalty3) In case of Refund of Tax, he may

Increase the refund amount of taxDecrease the refund amount of tax

4) In any Other case makes such orders as he thinks fit.

Appeal To Commissioner Time For Decision Of Appeal

Within 120 days from filing Appeal

Extended by 60 days for reason to be recorded in Writing Communication of Order

The commissioner , as soon as practicable, after deciding

an appeal Shall communicate to order to:

a. The appellant(taxpayer)

b. The Commissioner

Appeal to Appellate TribunalAgainst the decision of commissioner

Appeal is made against the decision of the Commissioner

Second Court of Appeal

Consider as highest judicial authority in matters of TaxRight to Appeal

Taxpayer Tax Department

Time for filling an AppealWithin 60 days

Appeal to Appellate TribunalDelay in filling an Appeal

After 60 days if there is solid/ genuine reason of delayDocuments to be Submitted

Prescribed form of Appeal

Reason of Appeal

An order of copy

Power of attorney in favour of authorized representatives

Challan for Appeal fee

Appeal to Appellate TribunalApplication Fee

The prescribed fee shall be Rs.2000 in all caseNo fee for Department

No fee shall be payable if appeal is filed by income Tax

departmentPayment of tax

A taxpayer is entitle to file an appeal to appellate tribunal if

he has paid the tax according to decision of commissioner

(appeal)

Appeal to Appellate TribunalHearing the Appeal

TaxpayerTax department

Number of members

If amount of tax Rs. 5000,000 than appeal may be

heard by single member and in other case by

more members.

Appeal to Appellate TribunalDecision of Appeal1) In case of assessment order, it may

Confirm Change Cancel

2) It may return back the case to commissioner for making such enquiry or taking such action as the Appellate

tribunal direct3) The appellate Tribunal not increase the amount of any assessment

or penalty or decrease amount of any refund unless taxpayer has been given solid reason.

Appeal to Appellate Tribunal

4)Where the appeal relate to decision other than in

respect of assessment, appellate tribunal may make an

order to confirm, change, cancel decision.

Time for Decision of AppealWithin 6 month of its filing

Appeal to Appellate TribunalReference to High Court

The order/decision of appellate tribunal on point of fact is final

The order/decision of appellate tribunal on point of Law is no final

It can refer the case to high court

Communication of Order Communicate its order to taxpayer and commissioner as

soon as possible.

Reference to High Court Against the Order of Appellate Tribunal

The order of appellate tribunal on point of law may be refer to high court

Right to AppealTaxpayerTax department(commissioner)

Time for giving Appeal

within 90 days of communication of decision of appellate

tribunal

Reference to High Court Documents to be Submitted

Application in prescribed form

Statement of the case stating any question of Law

Challan for application fee

Application Fee

The application fee by a person other than commission

shall be Rs.100

Reference to High Court Hearing of Application

Heard by a bench not less than two judges of high court ,if the bench is satisfied it may proceed to heard appeal

Payment of Tax

if application given by a taxpayer, he required to pay amount

of tax

However the high court may give stay of tax demand for the period

of 6 month

Appeal to Supreme Court Income tax ordinance 2001 does not provide any provision

regarding an appeal to supreme court against order of high court.

However, an appeal to the supreme court can be filed only Article

185(3) of Constitution if supreme court grants to leave to appeal.

Appeal to Supreme Court

The decision of supreme court shall be final

The decision of supreme court shall be communicated to

Appellate Tribunal for its implementation The cost of appeal shall be borne the parties as

decided by supreme court.