Tax Book 2023

Appeals and Revisions Chapter- 18

Q. 29 The High Court may grant a stay to the Commissioner Inland Revenue for the __, if
Commissioner Inland Revenue within 30 days of such decision file application that he shall file an
appeal before the Supreme Court of Pakistan.
(a) filing of income tax return

(b) payment of refund

(c) recovery of tax

(d) All of the above

Q. 30 The stay of the High Court for the recovery of tax will cease to have any affect by the date which
earlier of expiration of ____ months from the date of stay or the date which the appeal is decided or
the date on which stay order is withdrawn by the High Court.

(a) 3

(b) 7

(c) 10

(d) 6

Q. 31 Where any dispute is pending before the appellate authority, there is an alternative method for the
resolution of dispute by applying to board to solve the dispute by forming a committee which is known
as ____.

(a) dispute committee

(b) review committee

(c) alternative dispute resolution

(d) appeal committee

Q. 32 All the members of the Alternative Dispute Resolution are generally from __.

(a) income tax group

(b) well known taxpayers

(c) Advocates of High Court

(d) all of above

Q. 33 The recommendation of the committee is binding on the _____.

(a) taxpayer

(b) board

(c) Appellate Tribunal Inland Revenue

(d) Both (a) and (b) above

Q. 34 No appeal can be made against the order of the Board appropriated by the recommendation of the
__.

(a) supreme court

(b) High court

(c) Alternative Dispute Resolution

(d) Commissioner Inland Revenue (Appeals)

Q. 35 The burden of proof in any appeal is on the party__.

(a) who has filed the appeal

(b) against whom appeal is filed