Written by Akhter Syed in Taxation Taxpayers can challenge specified income tax orders within 30 days, with assessment appeals subject to payment of tax due and prescribed filing fees. The Federal Board of Revenue (FBR) has outlined the procedure for filing appeals against specified income tax orders under Section 127 of the Income Tax Ordinance, 2001, updated up to June 30, 2026, for Tax Year 2027. Under the provision, a person dissatisfied with an eligible order issued by a Commissioner or an Inland Revenue officer may appeal to the Commissioner (Appeals), subject to the conditions specified in the law. State-owned enterprises (SOEs) are excluded from the appeal route provided under subsection (1). The provision covers specified orders relating to assessments, amendments to assessments, penalties, refunds, tax recovery and other matters. It also applies to certain orders concerning personal liability for tax, the appointment of a representative for a non-resident person, implementation of appellate directions and refusal to rectify an alleged mistake under Section 221. Taxpayers may approach the appellate tribunal directly Section 127 allows an aggrieved person to choose between filing an appeal before the Commissioner (Appeals) and surrendering that right to approach the next statutory appellate forum directly by filing an appeal before the Appellate Tribunal Inland Revenue. However, a taxpayer cannot appeal against an assessment order under Section 127 unless the tax due under Section 137(1) has been paid. The appeal must be submitted in the prescribed form, verified in the prescribed…