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1. IN THE NAME OF ALLAH ,
THE MOST BENEFICIENT,
THE MOST MERCIFUL

2. Presented To:
Prof.Mirza Ijaz Ahmad
Presented by:
Names Registration No
Mian Muhammad Shoaib S1F15MCOM0006
Cell No 0307-4921498

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

4. 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.

5. 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.

6.  To produce books of Accounts
 To produce Wealth Statement
 To obtain Information or Evidence etc.
Exceptions(Not Appealable Orders)

7. Appeal to Supreme Court
Appeal to High Court
Appeal to Appellate Tribunal
Appeal to Commissioner

8. Appeal To Commissioner
 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

9. 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

10. 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

11. Appeal To Commissioner
 Hearing of Appeal
 Appellant (Taxpayer)
 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

12. Appeal To Commissioner
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.

13. 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

14. Appeal to Appellate Tribunal
 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

15. Appeal to Appellate Tribunal
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
 An order of copy
 Power of attorney in favour of authorized representatives
 Challan for Appeal fee

16. Appeal to Appellate Tribunal
 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
 A taxpayer is entitle to file an appeal to appellate tribunal
if he has paid the tax according to decision of
commissioner (appeal)

17. Appeal to Appellate Tribunal
Hearing the Appeal
 Taxpayer
 Tax 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.

18. Appeal to Appellate Tribunal
 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 Appellate
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.

19. 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 Appeal
 Within 6 month of its filing

20. Appeal to Appellate Tribunal
Reference 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.

21. 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 Appeal
 Taxpayer
 Tax department(commissioner)
 Time for giving Appeal
 within 90 days of communication of decision of appellate
tribunal

22. 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

23. 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

24. 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.

25. 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.