CAF-2 · Chapter 16 · Question 1 of 15
Under Section 127, what is the mandatory pre-condition that a taxpayer must fulfill before filing an appeal against an assessment order before the Commissioner (Appeals)?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) The taxpayer must pay the amount of tax due under section 137(1) (i.e., the tax payable with the return).
Explanation
No appeal shall be made by a taxpayer against an order of assessment unless the taxpayer has paid the amount of tax due under subsection (1) of section 137 (tax due at the time of furnishing the return).
More Appeals, References and Petitions MCQs
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