This presentation is on the Income tax ordinance of Pakistan. Its tax provisions for appeals, references and petitions

2. Appeals, references &
petitions
By Muhammad Khurram Shabbir
PhD student (MS),NUML Islamabad

3. Appeals
Definition:
“Complaints to a superior court for an injustice
done by an inferior court”
- (Mozley & Whitley's law dictionary)

4. To resolve disagreements, tax law lays down the procedure.
Which gives the taxpayer right of appeal.

5. Commissioner (Appeals)
[Section 127 &129]
• Time limit of filing of appeal is 30 days from the
receipt of order.
• Late filing may be admitted by the commissioner
(Appeals) on any reasonable grounds.

6. Documents to be submitted with
Appeal to the commissioner(Appeals)
• Prescribed form of appeal
• Grounds of Appeal ( brief summary of objections)
• Notice of demand and copy of order
• Power of attorney in favor of the authorized
representative
• Challan for appeal fee.

7. Conditions to be fulfilled before filing of
appeal
• The appeal shall become invalid if the person has
not paid the tax which was required to be paid.
• Except with respect to stay of tax demand- section
140(1) or;
• Stay of tax demand by the commissioner
(Appeals).

8. Appellate Tribunal
[section 131 & 132]
• The appeal against the decision of commissioner
(appeals)
• Time limit for filing of this appeal is 60 days
from the date of receipt of decision order
commissioner (Appeals).

9. Documents to be submitted with
appeal (Appellate tribunal)
• Prescribed form of appeal
• Grounds of appeal (brief summary of objections),
including copy of grounds of the first appeal
• Copy of commissioner (Appeals) decision order
• Power of attorney in favor of the authorized
representative
• Challan for appeal fee of Rs.5000 for company and
Rs.2500 for others,

10. Decision time of appeal
• Appellate tribunal shall decide an appeal within
6 months of its filing

11. Reference to High Court (HC)
[Section 133]
• An appeal can be filed to HC only in respect of
question of law, after the decision of Appellate
tribunal.
• Whether a question of law arises or not shall be
decided by the HC and for this purpose a reference
application is required.
• If the tax demand is reduced as a result of HC
judgment then the tax paid by the taxpayer is
refundable.

12. Appeal to Supreme Court
• An appeal to the Supreme Court can be filed
through Article 185(3) of constitution

13. Types of decision in appeals
• Confirm
• Reduce
• Enhance
• Annul the assessment

14. Alternative Dispute Resolution(ADR)
[Section 134A and rule 231C]
ADR is a legal forum for resolution of an aggrieved
person related to;
• Tax liability or admissibility of refund
• Waiver of default surcharge or penalty; or
• Any other specific relief

15. Petitions
“A petition is a formal request made to a court of
law for some legal action to be taken”
- (Collins dictionary)

16. THANK YOU!