Appeals and Revisions Chapter- 18
CA CAF- 6 PAST PAPERS THEORECTICAL QUESTIONS
Q. NO. 4 (b) Spring 2019
Sadiq Ali has received an ex-parte assessment order from the income tax department under which he is
required to pay Rs. 5.2 million on account of tax not withheld from certain payments. He does not agree
with the contention of the income tax department and would like to file an appeal to the Commissioner
(Appeals)
Required:
State the procedure that he should follow for filing of appeal to the Commissioner (Appeals).
Q. NO. 4 (a) Spring 2019
Under the Income Tax Ordinance, 2001 identify four situations under which an appeal may be filed with
the Commissioner (Appeals).
Q. 3(b) September 2015 Under the provisions of the Income Tax Ordinance, 2001 determine the
date by which appeal can be filed with the Commissioner (Appeals) in the following cases:
(i) Assessment order for tax year 2014 was made on 31 December 201 4. Demand
(ii) notice was served on 1 January 2015.
Refund application was filed on 18 April 2015 but no refund order was passed within 60 days.
Q.4 (a) Autumn 2012 In the light of Income Tax Ordinance, 2001, state how a matter would be decided in
case of difference in opinion on any point amongst the Members of a Bench constituted by the Chairperson
of an Appellate Tribunal.
Q. No. 5 (b) Spring 2012 In a proceeding before the Income Tax Authority, a taxpayer can be represented
by an Authorized Representative.
Required: In the light of Income tax Ordinance, 2001 list down the persons who:
(i) can act as an Authorized Representative.
(ii) are not allowed to represent a tax payer in any proceedings before the Income Tax Authority.
Q.NO. 3(a) Spring 2010 Under the Income tax Ordinance, 2001 a taxpayer can be represented by an
Authorized Representative in a proceeding before the Income Tax Authority. You are required to list down
the persons who:
(i) can act as an Authorized Representative.
(ii) are not allowed to represent a taxpayer in any proceedings before the Income Tax Authority.
Q.N. 6(a) Spring 2009 Briefly explain the term “legal representative” with reference to the Income tax
Ordinance, 2001. What are the obligations of a legal representative?
Q.NO. 6(a) Autumn 2006 One of your clients has received a notice from the Taxation Officer demanding
payment of tax in respect of an order issued by the Commissioner Inland Revenue against which your client
intends to file an appeal before the ITAT. You are required to explain the provisions contained in the
Income tax Ordinance, 2001 regarding stay of demand by the ITAT.
Q.NO. 3 Spring 2004 You being tax consultant of ABC Company, a partnership firm, has been informed
that an order of assessment has been served on the firm u/s 122 of the Ordinance on December 27, 200 3
for the tax year 2003. The order is accompanied by notice showing income tax payable of Rs. 10 million.
The firm’s liability as per return of income was Rs. 15 million whereas tax assessed in the previous
assessment was Rs. 18.7 million.