Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART III APPEALS

Income Tax Ordinance, 2001 CHAPTER-X PROCEDURE PART III APPEALS From: 2024-12-29 - To: 0000-00-00 128. Procedure in appeal.- (1) The Commissioner (Appeals) shall give notice of the day fixed for the hearing of the appeal to the appellant and to the Commissioner against whose order the appeal has been made. 1[(1A) Where in a particular case, the Commissioner (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 against whose order appeal has been made, may stay the recovery of such tax for a period not exceeding thirty days in aggregate.] 2[(1AA) The Commissioner (Appeals), 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 be passed within the said period of thirty days.] (2) The Commissioner (Appeals) may adjourn the hearing of the appeal from time to time. (3) The Commissioner (Appeals) may, before the hearing of an…