Tax Book 2023

Appeals and Revisions Chapter- 18

Q. 22 The Appellate Tribunal Inland Revenue has ___ types of members.

(a) five

(b) two

(c) four

(d) ten

Q. 23 The taxpayer or the Commissioner Inland Revenue if not satisfied with the decision of the
Commissioner Inland Revenue (Appeals), can file an appeal to the ____.
(a) Chief Commissioner Inland Revenue
(b) Appellate Tribunal Inland Revenue
(c) Supreme Court of Pakistan
(d) High court

Q. 24 The term Accountant for authorised person means a _____.

(a) chartered accountant

(b) cost and management accountant

(c) member of any association of accountants recognized by board

(d) all of above

Q. 25 Decision made by the Appellate Tribunal, on __, shall be considered as final.

(a) point of law

(b) point of jurisdiction

(c) point of fact

(d) None of the above

Q. 26 A Bench of __ judges of the High Court shall hear the case presented there.

(a) 2

(b) 3

(c) 4

(d) 5

Q. 27 The reference made to __ shall not cease the payment of tax payable according to the
orders of the Tribunal.
(a) Supreme court
(b) High court
(c) Commissioner Inland Revenue (Appeals)
(d) Chief Commissioner Inland Revenue

Q. 28 Matter or orders of Tribunal which involves the ___ cannot be referred to the High Court.

(a) point of fact

(b) point of law

(c) both ‘a’ and ‘b’

(d) None of the above