CAF-2 · Chapter 16 · Question 5 of 15
If a taxpayer is aggrieved by an order passed by the Taxation Officer, but wishes to bypass the Commissioner (Appeals), does the Income Tax Ordinance allow this?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) Yes, the taxpayer may surrender his right of appeal before the Commissioner (Appeals) and file directly before the Appellate Tribunal Inland Revenue (ATIR).
Explanation
An aggrieved person may have the option to either file an appeal before the Commissioner (Appeals) directly or may surrender his right of appeal before the Commissioner (Appeals) and avail the next statutory appellate forum by filing the appeal directly before the ATIR.
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