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”
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 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.
A taxpayer shall issue a letter of authorization, duly signed by the proprietor, partner or director of the company or, business concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal.
Sales Tax Basics
Before Registration and Filing of your Sales Tax Return, it is recommended that one should establish basic understanding regarding these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.
Before filing your Sales Tax Return is to get yourself registered with Central Board of Revenue (CBR).
The registration with CBR provides you with a Sales Tax Registration Number (STRN) or User ID and password. These credentials allow access to efile portal, the online portal for filing Sales Tax Return.
Refund can be only claimed if the person has filed their Income Tax Return electronically. A manual Return does not entitle you to a refund.
The refund amount should be clearly reflected in your Income Tax Return in Iris.
Refund resulting from the Income Tax Return can be claimed by
