For Commerce Student

2. Definitions
Complaints to superior court for injustice
done by inferior court
Apply to higher court for revision of lower
courts decision

3.  Assessment of a person who has not furnished return.
 An amendment in assessment by the commissioner.
 Assessment of non-resident currying on shipping
business.

4.  Assessment of non-resident carrying transport
business
 Order to pay Penalty, Additional tax/ Default
surcharge
 Determination of amount refund or adjustment of
excess tax

5.  To produce books of Accounts
 To produce Wealth Statement
 To obtain Information or Evidence etc.

6.  Against the order of Officer of Inland Revenue.
• Only taxpayer can file appeal against appealable order
 Right of Appeal
• Only taxpayer has right to Appeal
 Time for filling an Appeal
• within 30 days
 Delay in filling the Appeal
• May appeal admit after 30 days if there is solid reason of
delay

7.  Documents to be Submitted
• Prescribed form of Appeal
• Reason of Appeal
• A order of copy
• Power of attorney in favour of authorized representatives
• Challan for Appeal

8.  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

9.  Hearing of Appeal
a) Appellant (Taxpayer)
b) The Commissioner
 Decision of Appeal
1) In case of order of assessment, he may
• Conform the assessment
• Reduction the assessment
• Increase the assessment
• Cancel the assessment

10. 2) In case of Penalty, he may
• Conform the penalty
• Cancel the penalty
• Increase the penalty
• Decrease the penalty
3) In case of Refund of Tax, he may
• Increase the refund amount of tax
• Decrease the refund amount of tax
4) In any Other case makes such orders as he thinks fit.

11.  Time For Decision Of Appeal
• Within 20 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

12.  Against 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 Tax
 Right to Appeal
• Taxpayer
• Tax Department
 Time for filling an Appeal
• Within 60 days

13.  Delay in filling an Appeal
• After 60 days if there is solid/ genuine reason of delay
 Documents to be Submitted
• Prescribed form of Appeal
• Reason of Appeal
• A order of copy
• Power of attorney in favour of authorized representatives
• Challan for Appeal

14.  Application Fee
• The prescribed fee shall be Rs.2000 in all case
 No fee for Department
• No fee shall be payable if appeal is filed by income Tax
department
 Payment of tax
 Hearing the Appeal
 Number of members

15.  Decision of Appeal
1) 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 tribunal
direct
3) 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.

16. 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 Appeal
 Reference to High Court
 Communication of Order

17.  Against the Order of Appellate Tribunal
 Right to Appeal
 Time for giving Appeal
 Documents to be Submitted
 Application Fee
 Hearing of Application
 Payment of Tax
 Effect of Judgment

18.  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.
 The cost of appeal shall be borne the parties as decided
by supreme court.
 The decision of supreme court shall be final
 The decision of supreme court shall be communicated to
Appellate Tribunal for its implementation