Tax Book 2023

Appeals and Revisions Chapter- 18

MULTIPLE CHOICE QUESTIONS

Q.1 Commissioner (Appeals) is administratively subordinate to the:

(a) Commissioner Inland Revenue

(b) Chief Commissioner Inland Revenue

(c) Additional Commissioner Inland Revenue

(d) All of the above

Q.2 The appeal before the Commissioner Inland Revenue (Appeals) shall be filed against the order of the
Commissioner Inland Revenue within ___ from the date of receipt of such assessment order.
(a) 15 days
(b) 10 days
(c) 30 days
(d) 20 days

Q.3 The appeal fee to be paid by a Company for an appeal before the Commissioner Inland Revenue
(Appeals) shall be __.
(a) Rs. 200
(b) Rs. 5 ,000
(c) Lower of Rs.1,000 or 10 % of tax levied
(d) Higher of Rs.1,000 or 10% of tax levied

Q.4 Income Tax Appellate Tribunal members are appointed by the__.

(a) Board

(b) Chief Commissioner Inland Revenue

(c) Supreme Court of Pakistan

(d) Prime Minister of Pakistan

Q.5 The main function of the Appellate Tribunal is to hear the ___.

(a) appeal against the order of Commissioner Inland Revenue

(b) appeal against the order of Commissioner Inland Revenue (Appeals)

(c) Both a’ and b’

(d) appeal against Board

Q. 6 The Board shall not accept any appeal filed against the order of Commissioner Inland Revenue in
case of misconduct if that appeal has been filed after the expiry of the ____.
(a) 1 year
(b) 30 days
(c) prescribed time
(d) 2 years

Q.7 The appeal fee for an appeal before Commissioner Inland Revenue (Appeals) in case other than
Companies is_____.
(a) Rs. 200
(b) Rs.1,000
(c) Rs. 2,5 00