Tax Book 2023

Appeals Chapter- 10

MULTIPLE CHOICE QUESTIONS

Q.1. ____ may, by itself, call for and examine the record of any departmental proceedings under this Act.

(a) Board

(b) Appellate Tribunal Inland Revenue

(c) Commissioner Inland Revenue

(d) Chief Commissioner Inland Revenue

Q.2. No order shall be made after the expiry of ___ years from the date of original decision or order of sub-
ordinate officer.
(a) 6

(b) 5

(c) 7

(d) 10

Q.3. An appeal preferred after the expiry of 30 days may be admitted by the ____if he is satisfied that the
appellant has sufficient cause for not preferring the appeal within the specified period.

(a) Commissioner Inland Revenue

(b) Chief Commissioner Inland Revenue

(c) Commissioner Inland Revenue (Appeals)

(d) Board

Q.4. Appeal against an assessment by a company shall be accompanied by a fee of ____to be paid in
such manner as the board may prescribed.

(a) Rs. 5 ,000

(b) Rs.3,000

(c) Rs.2,000

(d) Rs.1,000

Q.5. The Commissioner Inland Revenue (Appeals) shall pass an order within 120 days from the date of
filing of appeal and he may extend that period for reasons to be recorded in writing. The extended
period shall not exceed the ___ days in any case.
(a) 70

(b) 60

(c) 120

(d) 30

Q.6. Application to the High Court shall be made within ___ days of the communication of the order of the
Appellate Tribunal.
(a) 90

(b) 100

(c) 120

(d) 365

Q.7. A reference to the High Court shall be heard by a bench consisting of at least ___ judges of the High
Court and in respect of reference.

(a) 3