Appeals and Revisions Chapter- 18
(d) Constitution of PakistanQ.15 The following shall not be appointed as the authorized representative by the taxpayer to appear
before any tax authority:
(a) A relative of taxpayer
(b) A person who has retired from the service in the Income Tax Department, for the period of one
year from the date of retirement.
(c) Any legal practitioner who is entitled to practice in any Civil Court in Pakistan.
(d) Both ‘a’ and ‘b’
Q.16 The appeal against the order of the Commissioner Inland Revenue in case of misconduct by the
authorized representative can be filed within__ from the service of order.
(a) 30 days
(b) 15 days
(c) 60 days
(d) None of the above
Q. 17 Revision is the reconsideration of the case by the_____.
(a) higher administrative authority
(b) not by the same authority
(c) same authority
(d) both ‘a’ or ‘c’Q. 18 Revision can be initiated by the authority on___.
(a) its own motion
(b) application made by taxpayer
(c) both ‘a’ or ‘b’
(d) Appellate Tribunal Inland RevenueQ. 19 Revision is different from___.
(a) provisional assessment
(b) best judgement assessment
(c) amendment of assessment
(d) both ‘a’ and ‘b’Q. 20 The Board cannot interfere with the discretion of the ___ in the exercise of his appellate
function.
(a) Commissioner Inland Revenue (Appeals)
(b) Appellate Tribunal Inland Revenue
(c) Commissioner Inland Revenue
(d) both ‘a’ and ‘b’
Q. 21 The Commissioner Inland Revenue has the authority to grant extension in the filing period of __,
if necessary.
(a) income tax return
(b) wealth statement
(c) statement of deduction of tax
(d) all of above