Commissioner Inland Revenue (Appeals)

  • It is the first appellate forum who exercises powers and performs functions under Sections 127 to Section 129 of Income Tax Ordinance, 2001, under Section 45B of Sales Tax Act, 1990 and under Section 33 of
    Federal Excise Act, 2005.
  • Any person aggrieved from any order passed by the assessing officer under above relevant laws can prefer appeal within prescribed time period of 30 days before this appellate authority for redressal of grievance or otherwise. Commissioner Inland Revenue (Appeals) is a quasi-judicial authority and is meant for extending justice at first appellate stage by consulting all facts and merits of the case after hearing the appellant and the Revenue.