The Income Tax Ordinance, 2001

 

 

 

Section

 

127. Appeal to the Commissioner (Appeals).-

 

(1)    Any person dissatisfied with any order passed by a Commissioner or a taxation officer under section 121, 122, 143, 144, 162, 170, 182, 183, 184, 185, 186, 187, 188, or 189, or an order under sub-section (1) of section 161 holding a person to be personally liable to pay an amount of tax, or an order under clause (f) of sub-section (3) of section 172 declaring (Substituted for "treating" by Finance Act, 2003) a person to be the representative of a non-resident person, or an order under section 221 refusing to rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the person, may prefer an appeal to the Commissioner (Appeals) against the order.  

 

(2)      No appeal under sub-section (1), shall be made by a taxpayer against an order of assessment unless the taxpayer has paid,-

 

        (a)      the amount of tax due under sub-section (1) of section 137, and

 

       (b)      No appeal under sub-section (1), shall be made by a taxpayer again** an order of assessment unless the taxpayer has paid the amount of tax due under sub-section (1) of section 137.

 

 

(3)    An appeal under sub-section (1) shall–  

 

(a)    be in the prescribed form;  

 

(b)    be verified in the prescribed manner;  

 

(c)    state precisely the grounds upon which the appeal is made;  

 

(d)    be accompanied by the prescribed fee specified in sub-section (4); and  

 

(e)    be lodged with the Commissioner (Appeals) within the time set out in sub-section (5).  

 

(4)    The prescribed fee shall be –  

 

(a)    in the case of an appeal against an assessment, the lesser of one thousand rupees or ten per cent of the tax assessed; or  

 

(b)    in any other case –  

 

(i)     where the appellant is a company, one thousand rupees; or  

 

(ii)     where the appellant is not a company, two hundred rupees.  

 

(5)    An appeal shall be preferred to the Commissioner (Appeals) within thirty days of the following--  

 

(a)    where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the said assessment or penalty, as the case may be; and  

 

(b)    in any other case, the date on which the order to be appealed against is served.  

 

(6)    The Commissioner (Appeals) may, upon application in writing by the appellant, admit an appeal after the expiration of the period specified in sub-section (5) if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from lodging the appeal within that period.