Income Tax Authorities Chapter- 19
m. He may amend an assessment by making such alterations or additions as the CIR considers
necessary. [U/s 122(1)]
n. The CIR may suo moto call for the record of any proceeding under this Ordinance or under the
repealed Ordinance in which an order has been passed by any Officer of Inland Revenue other
than the CIR (Appeals). [U/s 122A(1)]
o. CIR can make provisional assessment in certain cases [U/s 12 3]
p. He may grant the taxpayer an extension of time for payment of tax due under sub-section (2) or
allow the taxpayer to pay such tax in instalments. [U/s 137(4)]
q. CIR can recover the tax out of property and through arrest of taxpayer and the CIR shall have
the same powers as a Civil Court has under the Code of Civil Procedure, l908 for the purposes
of the recovery [U/s 137]
r. He can recover tax from persons holding money on behalf of the taxpayer. [U/s 140]
s. He may allow any person to make payment without deduction of tax. [U/s 153(4)]
t. He shall, upon application in writing by the person, issue the person with an exemption or lower
rate certificate. [U/s 159(1)]
u. He can recover the tax from person from whom tax was not collected or deducted [U/s 162(1)]
v. In the event of the liquidation or bankruptcy of a person who has collected or deducted tax from
a payment the CIR shall have a first claim for that amount before any distribution of property is
made. [U/s 166(2)]
w. The CIR may require any person to install and use an Electronic Tax Register. [U/s 174(5)]
x. The CIR has power to enter and search premises of any taxpayer in order to enforce any
provision of the ordinance. He may also authorize any valuer or expert to enter any premises
and perform any task assigned to him by the CIR. [U/s 175(1) and (2)]
y. The CIR may call for any record or documents including books of accounts maintained under
this Ordinance or any other law for the time being in force for conducting audit. [U/s 177(1)]- Officer of Inland Revenue
OIR means any Additional CIR, Deputy CIR, Assistant CIR, Inland Revenue Officer, Inland Revenue
Audit Officer or any other officer howsoever designated or appointed by the Board for the purposes of
this Ordinance.
The CIR may, by an order in writing, delegate to any OIR, subordinate to the CIR all or any of the
powers or functions conferred upon or assigned to the CIR under this Ordinance, other than following
powers:
(a) Power of delegation
(b) Powers of amendment of assessment contained in section 122(5A) to an OIR below the rank of
Additional CIR [U/s 210]
The exercise of a power or the performance of a function, of the CIR by an OIR shall not prevent the
exercise of the power, or the performance of the function, by the CIR. [U/s 211(2)]- Appellate tribunal inland revenue:
Appellate Tribunal Inland Revenue means the Appellate Tribunal Inland Revenue established u/s- The Appellate Tribunal shall consist of a chairperson and such other judicial and accountant
members as are appointed by the Federal Government having regard to the needs of the Tribunal.
4.1 Appointment of Judicial Member:
A person may be appointed as a judicial member of the Appellate Tribunal if the person-
(a) has exercised the powers of a District Judge and is qualified to be a Judge of a High Court; or
(b) is or has been an advocate of a High Court and is qualified to be a Judge of the High Court.4.2 Appointment of Accountant Member:
A person may be appointed as an accountant member of an appellate tribunal if,-