Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART III APPEALS

From: 2023-07-01 - To: 0000-00-00 127. Appeal to the Commissioner (Appeals).- 1[(1) Any person dissatisfied with any order passed by a Commissioner or an 2[Officer of Inland Revenue]] under 2a[sub-section (2A) of section 120,] section 121, 122, 143, 144, 3[162,] 170, 182, 4[***] 5[or 205], or an order under sub-section (1) of section 161 holding a person to be personally liable to pay an amount of tax, or an order under clause (f) of sub-section (3) of section 172 6[declaring] a person to be the representative of a non-resident person [or an order giving effect to any finding or directions in any order made under this Part by the Commissioner (Appeals), Appellate Tribunal, High Court or Supreme Court], or an order under section 221 refusing to rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the person, 7[***] may prefer an appeal to the Commissioner (Appeals) against the order.] 8[(2) No appeal under sub-section (1), shall be made by a taxpayer against an order of assessment unless the taxpayer has paid the amount of tax due under sub section (1) of section 137.] (3) An appeal under sub-section (1) shall-- (a) be in the prescribed form; (b) be verified in the prescribed manner; (c) state precisely the grounds upon which the appeal is made; (d) be accompanied by the prescribed fee specified in sub-section (4); and (e) be lodged with the Commissioner (Appeals) within the time set out in sub-section (5). 9[(3A) The Board may prescribe mechanism for electronic filing of the appeals.] (4) The prescribed fee 10[shall be] - 11[(a) in the case of an appeal against an assessment - (i) where the appellant is a company, five thousand rupees; or (ii) where the appellant is not a company, two thousand and five hundred rupees: or] (b) in any other case - (i) where the appellant is a company, 12[five] thousand rupees; or (ii) where the appellant is not a company, 13[one thousand] rupees. 14[(5) An appeal shall be preferred to the Commissioner (Appeals) within thirty days of the following-- (a) where the appeal relates to any…