Tax Book 2023

Appeals and Revisions Chapter- 18

(d) Higher of Rs. 2,500 or 10 % of tax levied

Q.8 The appeal before Appellate Tribunal Inland Revenue against the order of Commissioner Inland
Revenue (Appeals) should be filed within _____from the date of receipt of order of
Commissioner Inland Revenue (Appeals) by the taxpayer.
(a) 30 days
(b) 15 days
(c) 40 days
(d) 6 0 days

Q.9 The memorandum of appeal to Appellate Tribunal Inland Revenue must be in triplicate and shall be
accompanied by____.
(a) Order against which the appeal is being made
(b) Order of the Commissioner Inland Revenue
(c) Both ‘a’ and ‘b’
(d) Order of the Board, if any

Q.10 Income tax stay granted by Appellate Tribunal against the recovery of tax shall_____.

(a) Not more than 6 months in aggregate

(b) Not more than 3 months

(c) Not less than 6 months in aggregate

(d) None of above

Q.11 On the basis of point of law the aggrieved party or the taxpayer has an option if not satisfied with the
decision of the tribunal to refer the case to__.
(a) Supreme Court
(b) High Court
(c) Higher appellate tribunal
(d) None of the above

Q.12 The appeal before the High Court against the order of Appellate Tribunal may be filed by the taxpayer
or the tax department within____ of the communication of such orders of the Appellate Tribunal.
(a) 90 days
(b) 30 days
(c) 60 days
(d) 15 days

Q.13 The fee for referring the case to the High Court is___.

(a) Rs.500

(b) Rs.200

(c) Rs. 100

(d) Rs.1,000

Q.14 The Commissioner Inland Revenue can file an appeal against the order of High Court to Supreme
Court under the _____.
(a) Income tax Ordinance, 2001
(b) Companies Ordinance, 1984
(c) Wealth tax Act