Chapter 18 APPEALS & REVISIONS Section Rule Topic covered (Part - I for CAF-6 & ICMAP students) PART I 127 76 Appeal to the Commissioner Inland Revenue (Appeals) 128 Procedure in appeal 129 Decision in appeal 131 77 Appeal to the Appellate Tribunal 132 Disposal of appeals by the Appellate Tribunal 133 78 Reference to High Court 134A 231C Alternative Dispute Resolution 136 Burden of proof 223 Appearance by authorized representative Part - II (For CA Mod F and ICMAP Students) 173 Liability and obligations of representatives MCQ s with solutions ICMAP & CA Mod C past papers theoretical questions PART I (For CAF-6 and ICMAP students) 1. Appeal to the Commissioner Inland Revenue (Appeals) [Section 127] Who can file an appeal? Any person dissatisfied with the order passed by the authorities specified in the ITO, 2001 may file an appeal before the appellate authorities (except an assessment order under section 122C,). No appeal shall be made by a taxpayer against the assessment order unless the taxpayer has paid tax due with the return. 1.1 Conditions to be fulfilled for filing an appeal An appeal shall- (e) be in the prescribed form; be verified in the prescribed manner; state precisely the grounds upon which the appeal is made; be accompanied by the fee of Rs.1,000 in case of a company and Rs.200 in other cases; and be lodged with the Commissioner Inland Revenue (Appeals) within 30 days from the date of receipt of assessment order. However the Commissioner Inland Revenue (Appeals) on an application in writing by the appellant may admit an appeal after the expiration of 30 days on satisfaction that the appellant has reasonable grounds for such delay in filing of appeal. 1.2 The following additional information/ documents are also required to be furnished under Rule-76 of the ITR, 2002 (i) (ii) (iii) The appeal should be filed in duplicate. The appeal should be accompanied by the notice of demand (in original) and the copy of the assessment appealed against. A true copy of the form of appeal has been sent by registered post/acknowledgement due/courier service or delivered to the concerned officer personally. Conceptual Approach to Taxes 287
2. Procedure in appeal [Section 128] The Commissioner Inland Revenue (Appeals): (1) shall give notice of the day fixed for the hearing of the appeal to the appellant and to the Commissioner Inland Revenue against whose order the appeal has been made. Where in a particular case, the Commissioner Inland Revenue (Appeals) is of the opinion that the recovery of tax levied under this Ordinance, shall cause undue hardship to the taxpayer, he, after affording opportunity of being heard to the Commissioner Inland Revenue against whose order appeal has been made, may stay the recovery of such tax for a period not exceeding 30 days in aggregate. (2) after affording opportunity of being heard to the Commissioner against whose order appeal has been made, may stay the recovery of such tax for a further period of thirty days, provided that the order on appeal shall passed within the said period of thirty days. (3) may adjourn the hearing of the appeal from time to time. (4) may, before the hearing of an appeal, allow an appellant to file any new ground of appeal not specified in the grounds of appeal already filed by the appellant on satisfaction that the omission of the ground appeal was not wilful or unreasonable. (5) may, before disposing of an appeal, call for such particulars and enquiry with respect of the matters arising in the appeal. (6) shall not admit any documentary material or evidence which was not produced during the assessment unless he is satisfied that the appellant has reasonable grounds for not producing such material or evidence. 3. Decision in appeal [Section 129] (1) In disposing of an appeal the Commissioner Inland Revenue (Appeals) - may make an order to confirm, modify or annul the assessment order after examining the evidence furnished to him; or (2) shall not increase the amount of any assessment order or decrease the amount of any refund unless the appellant has been given a reasonable opportunity of being heard. (3) as soon as practicable after deciding an appeal shall serve his order on the appellant and the Commissioner Inland Revenue. However such order shall be passed not later than 120 days from the date of filing of appeal or within an extended period of 60 days on reasons to be recorded in writing. 4. Appeal to the Appellate Tribunal [Section 131] 4.1 Who can file an appeal? Where the taxpayer or Commissioner Inland Revenue objects to an order passed by the Commissioner Inland Revenue (Appeals), the taxpayer or Commissioner Inland Revenue may appeal to the Appellate Tribunal against such order. 4.2 Condition applicable to an appeal An appeal shall be- in the prescribed form; verified in the prescribed manner; accompanied, except in case of an appeal preferred by the Commissioner Inland Revenue, by the prescribed fee of Rs.2,000; and preferred to the Appellate Tribunal 60 days from the date of service of order of the Commissioner Inland Revenue (Appeals) on the taxpayer or the Commissioner Inland Revenue, as the case may be. However, the Appellate Tribunal may, on an application in writing by the appellant may admit an appeal after the expiration of 60 days on satisfaction that the appellant has reasonable grounds for such delay in filing of appeal. Provided that if on filing of application in a particular case, the Appellate Tribunal Inland Revenue is of the opinion that the recovery of tax levied under this Ordinance and upheld by the Commissioner Inland Revenue(Appeals), shall cause undue hardship to the taxpayer, the Tribunal, after affording opportunity of being heard to the Commissioner Inland Revenue, may stay the recovery of such tax for a period not exceeding 180 days in aggregate: Provided further that in computing the aforesaid period of 180 days, the period, if any, for which the recovery of tax was stayed by a High Court, shall be excluded. 288 Conceptual Approach to Taxes
4.3 The following additional information/ documents are also required to be furnished under Rule-77 of the ITR, 2002: (i) (ii) (iii) The appeal should be filed in triplicate. Appeal should be accompanied by a copy of the notice of demand and original copy of the assessment appealed against. A true copy of the form of appeal has been sent by registered post / acknowledgement due/courier service or delivered to the concerned officer personally. 5. Disposal of appeals by the Appellate Tribunal [Section 132] The Appellate Tribunal (ATIR): (1) may before disposing of an appeal call for such particulars as it may require in respect of the matters arising on the appeal. (2) shall afford an opportunity of being heard to the parties to the appeal and, in case of default by any of the party on the date of hearing, the Appellate Tribunal Inland Revenue may, if it deems fit, dismiss the appeal in default, or may proceed ex parte to decide the appeal on the basis of the available record. (3) shall decide the appeal within 6 months of its filing; (4) Where the appeal relates to an assessment order, the Appellate Tribunal Inland Revenue may make an order to - affirm, modify or annul the assessment order; or remand the case to the Commissioner Inland Revenue or the Commissioner Inland Revenue(Appeals). (5) shall not increase the amount of any assessment or penalty or decrease the amount of any refund unless the taxpayer has been given a reasonable opportunity of being heard. (6) The Appellate Tribunal Inland Revenue shall communicate its order to the taxpayer and the Commissioner Inland Revenue that shall be final on point of fact. 6. Reference to High Court [Section 133 and Rule 78] (1) Within 90 days of the communication of the order of the Appellate Tribunal Inland Revenue, the aggrieved person or the Commissioner Inland Revenue may prefer an application, in the prescribed form u/r 78 along with a statement of the case, to the High Court, stating any question of law arising out of such order. (2) The statement to the High Court shall set out the facts, the determination of the Appellate Tribunal Inland Revenue and the question of law which arises out of its order. (3) Where on an application made the High Court is satisfied that a question of law arises out of the order it may proceed to hear the case. (4) A reference to the High Court under this section shall be heard by a Bench of not less than two judges of the High Court. (5) The High Court upon hearing a reference shall decide the question of law raised by the reference and pass judgment thereon specifying the grounds on which such judgment is based and the Appellate Tribunal Inland Revenue order shall stand modified accordingly. The Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal Inland Revenue. (6) Even where a reference has been made to the High Court, the tax shall be payable in accordance with the order of the Appellate Tribunal Inland Revenue: As a result of High Court judgement if the amount of tax is refundable to the taxpayer, the High Court may on application by the Commissioner Inland Revenue within 30 days of the receipt of such judgment that he wants to prefer appeal to the Supreme Court may postpone the refund until the disposal of appeal by the Supreme Court. (7) An application to High Court by a person other than the Commissioner Inland Revenue shall be accompanied by a fee of Rs.100. (8) Where recovery of tax has been stayed by the High Court by an order, such order shall cease to have effect on the expiration of a period of 6 months following the day on which it was made unless the appeal is decided or such order is withdrawn by the High Court earlier. Conceptual Approach to Taxes 289
PRESENT STATUS OF APPEALS: Name of Appellate Authority Authority whose order may be appealed against Filing fee Limitation period for filing appeal Decision in appeal Limitation period for decision Stay Power 1. Commissioner Inland Revenue (Appeals) 2. Appellate Tribunal Inland Revenue (ATIR) CIR CIR (Appeals) Rs.1,000 for companies and Rs.200 in other cases Rs.2,000 but not required from the income tax department Within 30 days from the date of receipt of Commissioner Inland Revenue order Within 60 days from the date of receipt of Commissioner Inland Revenue (Appeals) order relief Direct Specific direction relief Direct Specific direction Set aside Within 120 days from the date of filing of appeal or such extended time as deem fit by the Commissioner Inland Revenue(Appeals) Within 6 months from the date of its filing CIR(A) may stay the recovery of tax not exceeding 30 days in aggregate. after affording opportunity of being heard to the Commissioner against whose order appeal has been made, may stay the recovery of such tax for a further period of thirty days, provided that the order on appeal shall passed within the said period of thirty days. ATIR may stay the recovery of tax not exceeding 180 days in aggregate. 3. High Court (HC) ATIR Rs.100 but not required from the income tax department Within 90 days from the date of receipt of ATIR order relief Direct Specific direction Set aside Not applicable HC on the expiry of 6 months following the day on which it was made unless the appeal is decided or such order is withdrawn by the High Court earlier. 4. Supreme Court of Pakistan High Court Note: Although appeal may be filed by the taxpayer or by the tax department however the same is not a part of ITO, 2001 as the same is filed under the Constitution of Pakistan. 290 Conceptual Approach to Taxes
7. Alternative dispute resolution [Section 134A and Rule 231C] Appellate authority includes collector / Commissioner Inland Revenue (Appeals), Appellate Tribunal Inland Revenue, High Court or Supreme Court. 7.1 Is alternative dispute resolution substitution of the existing conventional appellate system? No, in fact, it works side by with the existing conventional appellate system. However at any stage of existing appellate system an issue can be referred for Alternative Dispute Resolution and can also be referred back to continue in the existing conventional appellate system. 7.2 What can be referred for alternative dispute resolution? As a principle, any issue pertaining to tax liability, refund or rebate, waiver or fixation of penalty and relaxation of time or any condition under the Federal Excise, customs, Income Tax or Sales Tax laws can be referred to A. D. R. However it is expected that generally such cases would be referred for A. D. R. wherein contentious issues or hardship arise as a result of any anomaly or lacuna in the law OR Arise due to some misrepresentation of facts in the early stages of assessment and or subsequent appeals and are expected to linger on in existing conventional appellate system for any reason. It is also expected that while applying for Alternative Dispute Resolution the applicants will keep in mind the amount of revenue involved. It should be understood that the interpretation of the law is the sole domain of the existing conventional appellate system, hence outside the scope of Alternative Dispute Resolution. In other words the scope of A. D. R. mechanism revolves mainly around the facts and circumstances of the cases. No application may be made where prosecution proceedings have been initiated or where interpretation of question of law, having effect on identical other cases, is involved. 7.3 At what stage a matter can be referred for alternative dispute resolution? A matter can be referred for Alternative Dispute Resolution from either of the following stages: (1) After assessment i.e. during pendency of appeal before the Collector / Commissioner Inland Revenue(Appeal s) (2) During pendency of appeal before the Appellate Tribunal Inland Revenue, High Court or Supreme Court. Past and closed transactions cannot be referred for A. D. R. only those matters in dispute and cause hardship can be referred for A. D. R. which are pending before any appellate authority. No application may be made where interpretation of question of law is involved. Prescribed fee Alternative Dispute Resolution does not involve any fees, charges or costs. 7.4 Can an application to alternative dispute resolution be submitted once the time limit for filing an appeal or reference has expired? It is well settled principle of law that once the time limit for filling an appeal or reference has expired it is a past and closed transaction. Therefore, no application for Alternative Dispute Resolution is entertained. However, the appellate authorities have inherent powers for condoning the delay in exceptional circumstances, once a delay is condoned and the matter become an issue pending before any appellate authority it can be brought for A. D. R. However, if the matter relates to time relaxation, it can be referred for Alternative Dispute Resolution 7.5 Can alternative dispute resolution committee enhance the liability of tax or duty? No. 7.6 Can the matter be taken further if the appellate disagrees with the alternative dispute resolution committee's recommendations? The Alternative Dispute Resolution committee is an advisory body. The recommendations are neither binding on the FBR nor the taxpayer. Thus, no occasion of taking up further arises. The recommendations of the A. D. R. are only a guideline for the Board for resolution of the dispute of the hardship. 7.7 Can alternative dispute resolution committees rectify or review its recommendations? The recommendation of the committee can be referred back by the Board on its own motion or on the request of the taxpayer for rectification of any mistake apparent from the records or re-consideration of any fact or law, which could not be considered earlier. However, the committee has no powers to review its recommendations. 7.8 What if the decision of federal board of revenue is not acceptable to the taxpayer? The matter reverts to the stage from where it was referred for Alternative Dispute Resolution. Referring a matter to Alternative Dispute Resolution does not affect any of the rights already available to the taxpayer under the relevant laws. Conceptual Approach to Taxes 291
7.9 Does the additional duty or tax (interest) is payable? Yes, even where under exceptional circumstances, the recovery of duty or tax is stayed or allowed to pay in instalments the charge of additional duty or tax is mandatory. However, when the duty or tax liability stands modified as a result of any decision including Board decision under Alternative Dispute Resolution the additional duty or tax (interest) also stands automatically modified and re-calculated. 7.10 Can the decision of federal board of revenue under alternate dispute resolution be made precedent? No. The resolution of a dispute or hardship arrived at between a taxpayer and Federal Board of Revenue is only for the tax year covered by the agreement. Any such resolution cannot be quoted or used as precedence in the same case or any other case. 8. Burden of proof [Section 136] On an appeal by a taxpayer the burden to prove the extent to which the assessment order does not correctly reflect his tax liability or the decision is erroneous lies with the taxpayer. 9. Appearance by authorised representative [Section 223] Any taxpayer who is entitled or required to attend before the Commissioner Inland Revenue, the Commissioner Inland Revenue (Appeals) or the Appellate Tribunal Inland Revenue in connection with any proceeding under the Ordinance may, except when required under section 176 to attend personally, attend by an authorised representative. An authorized representative of a taxpayer shall be a person who is a representative of the person may be a relative of the taxpayer, a current full-time employee of the taxpayer, any officer of a scheduled bank with which the taxpayer maintains a current account or has other regular dealings, any legal practitioner entitled to practice in any Civil Court in Pakistan, any accountant; or any income tax practitioner. PART II (For CA Mod F and ICMAP students) 10. Liability and obligations of representatives [Section 173] Every representative of a person shall be responsible for performing any duties or obligations imposed on the person, including the payment of tax. Any above tax is payable by a representative of a taxpayer shall be recoverable from the representative only to the extent of any assets of the taxpayer that are in the possession or under the control of the representative and in the event of disagreement, such representative or person may obtain from the Commissioner Inland Revenue a certificate stating the amount to be so retained pending final determination of the tax liability. Every representative shall be personally liable for the payment of any tax due by the representative in a representative capacity if, while the amount remains unpaid, the representative- Alienates, charges or disposes of any moneys received or accrued in respect of which the tax is payable; or disposes of or parts with any moneys or funds belonging to the taxpayer that is in the possession of the representative or which comes to the representative after the tax is payable, if such tax could legally have been paid from or out of such moneys or funds. This section shall not relieve any person from performing any duties imposed by or under this Ordinance on the person which the representative of the person has failed to perform. 10.1 None of the following shall act as authorised representative; A person who has been dismissed or removed from service in the IT Department, a person having resigned from service after having been employed in the IT Department for not less than 2 years for a period of 2 years from the date of resignation, a person having retired from service in the IT Department for a period of 1 year from the date of retirement in any case in which the person had made or approved any order of assessment, refund or appeal within 1 year before the date of retirement; or a person who has become insolvent for so long as the insolvency continues, or a person who has been convicted of an offence in relation to any income tax proceedings for such period as the Commissioner Inland Revenue may, by order in writing, determine. Where any legal practitioner or accountant is found guilty of misconduct in a professional capacity by any authority entitled to take disciplinary action against the legal practitioner or accountant, an order passed by that authority shall have effect in relation to any right to represent a taxpayer as it has in relation to the person's right to practice as a legal practitioner or accountant. Where any person other than above found guilty of misconduct in relation to any IT proceeding, the Commissioner Inland Revenue may, by an order in writing, direct that the person cease to represent a taxpayer before the Commissioner Inland Revenue, Commissioner Inland Revenue(Appeals) or Appellate Tribunal but after the Commissioner Inland Revenue has given the person a reasonable opportunity being heard. 292 Conceptual Approach to Taxes
Any person, against whom an order has been made may, within 30 days of service of notice of the order, appeal to the Board to have the order cancelled. The Board may admit an appeal after the expiration of the said period if satisfied that the appellant was prevented by sufficient cause from lodging the appeal within the period. No order made, shall take effect until thirty days after notice of the order is served on the person or, where an appeal has been lodged until the disposal of the appeal. "Accountant" means a chartered accountant, a cost and management accountant within the meaning of the respective Acts or a member of any association of accountants recognised for this purposes by the Board; and "income tax practitioner" means a person who is registered as such by the board, for this possesses having such qualifications or who has retired after putting in satisfactory service in the Income Tax Department for a period of not less than ten years in a post or posts not below that of Income Tax Officer. Conceptual Approach to Taxes 293
MULTIPLE CHOICE QUESTIONS Q.1 Commissioner (Appeals) is administratively subordinate to the: Commissioner Inland Revenue Chief Commissioner Inland Revenue Additional Commissioner Inland Revenue 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. 15 days 10 days 30 days 20 days Q.3 The appeal fee to be paid by a Company for an appeal before the Commissioner Inland Revenue (Appeals) shall be. Rs. 200 Rs. 1,000 Lower of Rs.1,000 or 10 % of tax levied Higher of Rs.1,000 or 10% of tax levied Q.4 Income Tax Appellate Tribunal is appointed by the. Board Chief Commissioner Inland Revenue Supreme Court of Pakistan Federal Govt. Q.5 The main function of the Appellate Tribunal is to hear the. appeal against the order of Commissioner Inland Revenue appeal against the order of Commissioner Inland Revenue (Appeals) Both a and b 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. 1 year 30 days prescribed time 2 years Q.7 The appeal fee for an appeal before Commissioner Inland Revenue (Appeals) in case other than Companies is. Rs. 200 Rs.1,000 Rs. 2,000 Higher of Rs. 2,500 or 10 % of tax levied Q.8 The appeal before Appellate Tribunal Inland Revenue against the order of Commissioner Inland Revenue (Appeals) should be filed within from the date of receipt of order of Commissioner Inland Revenue (Appeals) by the taxpayer. 30 days 15 days 294 Conceptual Approach to Taxes
40 days 60 days Q.9 The memorandum of appeal to Appellate Tribunal Inland Revenue must be in triplicate and shall be accompanied by. Order against which the appeal is being made Order of the Commissioner Inland Revenue Both a and b Order of the Board, if any Q.10 Income tax stay granted by Appellate Tribunal against the recovery of tax shall. Not more than 6 months in aggregate Not more than 3 months Not less than 6 months in aggregate None of above Q.11 On the basis of point of law the aggrieved party or the taxpayer has an option if not satisfied with the decision of the tribunal to refer the case to. Supreme Court High Court Higher appellate tribunal None of the above Q.12 The appeal before the High Court against the order of Appellate Tribunal may be filed by the taxpayer or the tax department within of the communication of such orders of the Appellate Tribunal. 90 days 30 days 60 days 15 days Q.13 The fee for referring the case to the High Court is. Rs.500 Rs.200 Rs. 100 Rs.1,000 Q.14 The Commissioner Inland Revenue can file an appeal against the order of High Court to Supreme Court under the. Income tax Ordinance, 2001 Companies Ordinance, 1984 Wealth tax Act Constitution of Pakistan Q.15 The following shall not be appointed as the authorized representative by the taxpayer to appear before any tax authority: A relative of taxpayer A person who has retired from the service in the Income Tax Department, for the period of one year from the date of retirement. Any legal practitioner who is entitled to practice in any Civil Court in Pakistan. Both a and b Q.16 The appeal against the order of the Commissioner Inland Revenue in case of misconduct by the authorized representative can be filed within from the service of order. Conceptual Approach to Taxes 295
30 days 15 days 60 days None of the above Q.17. Revision is the reconsideration of the case by the. higher administrative authority not by the same authority same authority both a or c Q.18. Revision can be initiated by the authority on. its own motion application made by taxpayer both a or b Appellate Tribunal Inland Revenue Q.19. Revision is different from. provisional assessment best judgement assessment amendment of assessment both a and b Q.20. The Board cannot interfere with the discretion of the in the exercise of his appellate function. Commissioner Inland Revenue (Appeals) Appellate Tribunal Inland Revenue Commissioner Inland Revenue both a and b Q.21. The Commissioner Inland Revenue has the authority to grant extension in the filing period of, if necessary. income tax return wealth statement statement of deduction of tax all of above Q.22. The Appellate Tribunal Inland Revenue has types of members. five two four 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. Chief Commissioner Inland Revenue Appellate Tribunal Inland Revenue Supreme Court of Pakistan High court Q.24. The term Accountant for authorised person means a. chartered accountant cost and management accountant member of any association of accountants recognized by board 296 Conceptual Approach to Taxes
all of above Q.25. Decision made by the Appellate Tribunal, on, shall be considered as final. point of law point of jurisdiction point of fact None of the above Q.26. A Bench of judges of the High Court shall hear the case presented there. 2 3 4 5 Q.27. The reference made to shall not cease the payment of tax payable according to the orders of the Tribunal. Supreme court High court Commissioner Inland Revenue (Appeals) Chief Commissioner Inland Revenue Q.28. Matter or orders of Tribunal which involves the cannot be referred to the High Court. point of fact point of law both a and b None of the above 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. filing of income tax return payment of refund recovery of tax 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. 3 7 10 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. dispute committee review committee alternative dispute resolution appeal committee Q.32. All the members of the Alternative Dispute Resolution are generally from. income tax group well known taxpayers Conceptual Approach to Taxes 297
Advocates of High Court all of above Q.33. The recommendation of the committee is binding on the. taxpayer board Appellate Tribunal Inland Revenue none of the above Q.34. No appeal can be made against the order of the Board appropriated by the recommendation of the. supreme court High court Alternative Dispute Resolution Commissioner Inland Revenue (Appeals) Q.35. The burden of proof in any appeal is on the party. who has filed the appeal against whom appeal is filed Both a and b None of the above Q.36. The taxpayer may appoint his to appear before the income tax authority on his behalf during any proceedings under the Income Tax Ordinance, 2001. relative lawyer legal representative All of the above Q.37. action can be taken against the authorized representative in case of misconduct by such person. legal ANSWERS disciplinary both a and b None of the above 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 298 Conceptual Approach to Taxes
ICMAP PAST PAPERS THEORECTICAL QUESTIONS Q. NO. 3 March 2015 As per section 172 of the income tax ordinance, 2001 there are certain persons who can act as an authorized representative of resident/ non-resident taxpayers. Specify such persons who can act as authorized representative of a non-resident taxpayer. Q. NO. 6 WINTER 2005 What is the procedure given for Alternate Dispute Resolution in Section134A of Income tax Ordinance, 2001? Conceptual Approach to Taxes 299
CA MOD C PAST PAPERS THEORECTICAL QUESTIONS Q.4 Autumn 2012 In the light of Income Tax Ordinance, 2001, state how a matter would be decided in case of difference in opinion on any point amongst the Members of a Bench constituted by the Chairperson of an Appellate Tribunal. Q. No. 5 Spring 2012 In a proceeding before the Income Tax Authority, a taxpayer can be represented by an Authorized Representative. Required: In the light of Income tax Ordinance, 2001 list down the persons who: (i) (ii) can act as an Authorized Representative. are not allowed to represent a tax payer in any proceedings before the Income Tax Authority. Q.NO. 3 Spring 2010 Under the Income tax Ordinance, 2001 a taxpayer can be represented by an Authorized Representative in a proceeding before the Income Tax Authority. You are required to list down the persons who: (i) can act as an Authorized Representative. (ii) are not allowed to represent a taxpayer in any proceedings before the Income Tax Authority. Q.N. 6 Spring 2009 Briefly explain the term legal representative with reference to the Income tax Ordinance, 2001. What are the obligations of a legal representative? Q.NO. 6 Autumn 2006 One of your clients has received a notice from the Taxation Officer demanding payment of tax in respect of an order issued by the Commissioner Inland Revenue against which your client intends to file an appeal before the ITAT. You are required to explain the provisions contained in the Income tax Ordinance, 2001 regarding stay of demand by the ITAT. Q.NO. 3 Spring 2004 You being tax consultant of ABC Company, a partnership firm, has been informed that an order of assessment has been served on the firm u/s 122 of the Ordinance on December 27, 2003 for the tax year 2003. The order is accompanied by notice showing income tax payable of Rs. 10 million. The firm s liability as per return of income was Rs. 15 million whereas tax assessed in the previous assessment was Rs. 18.7 million. You are required to advise your client on the time by which the demand shown in the notice is payable, the time by which the appellate authority may be approached and the mandatory payment required for filing appeal. You are also required to advise on how the client could extend the date of payment of demand shown in the notice. Q.NO. 10 Autumn 2004 Briefly state the time limit for filing an Appeal/Reference before the following forums? The Commissioner Inland Revenue of Income-tax (Appeals) Income tax Appellate Tribunal (ITAT) Reference to the High Court Q.N.8 Autumn 2003 Briefly explain the requirements of payment of tax viz-a-viz filing an appeal before the Commissioner Inland Revenue(Appeals)? Q.9 Spring 2002 You have received a letter from Mr. Zubair Ansari who is seeking your advise regarding The mode and procedure of filing an appeal under the ITO 1979. Please draft a suitable reply briefly describing the appellate procedure and incorporate the following chart in your reply. Name of Appellate Authority Authority whose order may be appealed against Filing fee Limitation period for filing appeal Decision in appeal Limitation period for decision Q.NO. 2 March 1999 state remedies available to a taxpayer at different stages against the assessment order. Q.NO. 6 May 1997 write short note on Appellate authorities. Q.NO. 6 April 1995 what are the appeal forums available to an aggrieved taxpayer. Q.NO. 6 April 1995 what are the conditions to be fulfilled before filing of income tax appeals. 300 Conceptual Approach to Taxes