- Right of appeal
- Persons eligible to appeal
- Requirements for making an appeal
- Time limit for making an appeal
Right of appeal
Most appeals arise on account of disagreement between the taxpayer and the tax collectors (Inland Revenue department) regarding the quantification of the taxable income and tax liability thereon as well as levy of default surcharge, penalties, etc.
To resolve such disagreements, law lays down the procedure, which gives the taxpayer right of appeal before the Commissioner (appeals) and if still not satisfied, a further right of appeal before the Appellate Tribunal and Higher Courts of the country.