Tax Appeals in Pakistan
Income tax Appeal Filing Pakistan: Filing appeals before the Commissioner Inland Revenue (Appeals) & Income Tax Appellate Tribunal Inland Revenue (ATIR) Filing appeals before the Commissioner Inland Revenue (Appeals) & Income Tax Appellate Tribunal Inland Revenue (ATIR) is a normal practice not everyone agrees on matters with one another. The main reasons of a taxpayer/ tax department file appeals against each other is the disagreement with the facts presented, assumptions made, decisions made, evidences presented, bad calculations, misunderstanding of law (on both parts) and so on. Here we S Qamer & Co will tell you how to deal with income tax appeals, how to file income tax appeals before the Commissioner Inland Revenue (Appeals) & Income Tax Appellate Tribunal Inland Revenue (ATIR), how to prepare yourself for this and pretty much that you need to know as a taxpayer.
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Income tax Appeal Filing Pakistan
Circumstances under which appeals are filed in Lahore, Pakistan
Tax Appeals in Lahore, Pakistan can arise in most of the connections with:
- On the basis of best judgment assessment (ex-parte assessment) which is passed by DCIR/Commissioner on the basis of available information and material facts available with department.
- If changes are made to Taxpayer Self-assessment or a further changes made to an already changed assessment under which commissioner considers that this change will invalid and harmful for the Tax Department.
- An alteration made to the taxpayer’s self-assessment and further alteration made to an already altered assessment, where commissioner is satisfied after scrutinise all facts and figures and audited documents that income chargeable to tax is wrongly assessed or head of income is classified wrongly to decrease the tax liability.
In case if Appellant disagree with the decision of commissioner (Appeals) or assessed that amended assessment by the Commissioner (Appeals) is wrong, then Appellant used its right to take this matter to the next appellate forum as further Appeal before Appellate Tribunal.
Appellate Tribunal is last and final facts finding authority which comes under the Ministry of law which means income tax proceeding cannot proceed further under Appellate Tribunal. Further this case is been forwarded to High Court on the basis of law points and after that forwarded to Supreme Court of Pakistan if justified.
We at S Qamer & Co provide assistance in drafting appeal and submissions, appearance before commissioner, Appellate Tribunal, High Court and Supreme Court.