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Central Board of Revenue
Azad Jammu and Kashmir

Income Tax Appeals

PERSONS ELIGIBLE TO APPEAL

Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal.

In case of an Individual, the Individual himself; in case of an Association of Person (AOP), any partner or member of the association; and in case of a Company the principal officer.

In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a nonresident person, his/her/it’s “representative”

REQUIREMENTS FOR MAKING AN APPEAL

In order to make an appeal person has to submit the tax due along with the return of income, on the basis of income declared.

TIME LIMIT FOR MAKING AN APPEAL

Time limit for filing an appeal before the Commissioner (appeals) is thirty (30) days from the date of receipt of notice of demand relating to an assessment, penalty or any other order.

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