APPEALS

If a taxpayer or income tax authority is not satisfied with an order passed under the Income Tax Ordinance, 2001, a procedure to remove the grievance has been provided in the law. In this Chapter, we shall discuss this procedure. However, it should be clearly understood that an appeal cannot be made against each and every decision or order. Appeals can only be made in those cases where the law has specifically allowed.

Appealable Orders

Any person not satisfied with any of the following orders passed by Commissioner Inland Revenue or an officer of Inland Revenue can file an appeal to the Commissioner Inland Revenue (Appeals) against such orders:

1. Assessment made where no return was filed by the person

2. An amendment in assessment has been made by the Commissioner Inland Revenue

3. Assessment of non-resident ship owner or charterer

4. Assessment of non-resident aircraft owner or charterer

5. Orders of Commissioner Inland Revenue to recover the amount of tax from a person from whom tax was not collected or deducted

6. Refusal to allow refund

7. Penalty imposed due to failure in furnishing a return or statement

8. Holding a person personally liable to pay an amount of tax collected or deducted but not deposited with the government

9. Treating a person as representative of a non-resident person

10. Orders to pay additional tax

11. Refusal to rectify a mistake claimed by a person

12. Orders regarding enhancing the assessment, reducing a refund or increasing the tax liability

of a person. Any other orders passed by the Dfa Ho Commissioner Inland Revenue or an officer of Inland Revenue, eg requiring a person to produce books of accounts, providing Wealth Statement, penalty for non-payment of tax etc. are not appealable.