CAF-2 · Chapter 16 · Question 4 of 15
What is the maximum statutory time limit (including extensions) within which the Commissioner (Appeals) must pass an order after an appeal is filed?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) D) 120 days, extendable by 60 days for reasons recorded in writing.
Explanation
The order shall be passed not later than 120 days from the date of filing the appeal, or within an extended period of 60 days, for reasons to be recorded in writing by the Commissioner (Appeals).
More Appeals, References and Petitions MCQs
- Q6What is the prescribed fee for a company to prefer an appeal to the Appellate Tribunal Inland Revenue (ATIR)?
- Q7Under Section 131, if the Appellate Tribunal Inland Revenue (ATIR) decides to grant a stay on the recovery of tax, what is the maximum…
- Q8To file a reference application before the High Court against an order of the Appellate Tribunal, the aggrieved person must do so within…
- Q9On what specific grounds can a reference application be filed before the High Court against an order of the Appellate Tribunal?
- Q10The High Court may stay the recovery of tax pending the decision of a reference application. What is the mandatory condition for the High…