The Income Tax Ordinance, 1984 [CHAPTER-XIX APPEAL AND REFERENCE]

The Income Tax Ordinance, 1984 – Index

CHAPTER XIX
APPEAL AND REFERENCE

  1. 153. Appeal Against Order Of Deputy Commissioner Of Taxes And Inspecting Joint Commissioner.
  2. 154. Form Of Appeal And Limitation.
  3. 155. Procedure In Appeal Before The Appellate Joint Commissioner Or The Commissioner [Appeals].
  4. 156. Decision In Appeal By The Appellate Joint Commissioner Or Commissioner [Appeals].
  5. 157. Appeal Against Order Of Tax Recovery Officer.
  6. 158. Appeal To The Appellate Tribunal.
  7. 159. Disposal Of Appeal By The Appellate Tribunal.
  8. 160. Reference To The High Court Division.
  9. 161. Decision Of The High Court Division.
  10. 162. Appeal To The Appellate Division.

153. Appeal against order of Deputy Commissioner of Taxes and Inspecting Joint Commissioner.-

  1. (1) Any assessee, not being a company, aggrieved by any order of a Deputy Commissioner of Taxes in respect of the following may prefer an appeal to the Appellate Joint Commissioner against such order, namely;-
    1. (a) the amount of loss computed under section 37 ;
    2. (b) assessment of income, determination of liability to pay, or computation of tax including advance tax;
    3. (c) imposition of interest under section 73 ;

[(d)]Deleted F.A. 2015

    1. [(e) imposition of penalty under Chapter XIA, Chapter XV and under section 137 of Chapter XVI ; and] Subs F. A. 2015
    2. (f) refusal to allow a claim to a refund or the determination of the amount of refund admissible under Chapter XVIII.
  1. (1A) Any assessee, being a company aggrieved by any order of a Deputy Commissioner of Taxes or any assessee aggrieved by any order of an Inspecting Joint Commissioner in respect of the following may prefer an appeal to the Commissioner (Appeals) against such order, namely:-
    1. (a) any matter specified in clauses (a), (b), c) and (f) of sub-section (1);
    2. (b) imposition of penalty under Chapter XV [or XIA] Added F. A. 2015 or section 137;
    3. (c) assessment under section 10 or 120.
  2. (1B) Notwithstanding anything contained in any other law for the time being in force, all such appeals pending before an Appellate Joint Commissioner at the time of the commencement of অর্থআইন, ১৯৯০ (আইননং-৪৫, ১৯৯০) as are appellable under this section to a Commissioner (Appeals) shall be heard and disposed of by the Appellate Joint Commissioner as if this section were not amended by অর্থআইন, ১৯৯০.
  3. (1C) Notwithstanding anything contained in sub-section (1) or (1A), the Board may, on an application or on its own motion, transfer an appeal from an Appellate Joint Commissioner to a Commissioner (Appeals) or from a Commissioner (Appeals) to an Appellate Joint Commissioner.
  4. (2) Where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the Appellate Joint Commissioner against the order of the Deputy Commissioner of Taxes determining the amount of total income or loss of the firm or the apportionment thereof between several partners but he may not agitate in any such appeal, matters relating to assessment of his own total income.
  5. (3) No appeal shall lie against any order of assessment under this section, unless the tax payable on the basis of return under section 74 has been paid .[]Deleted F.A. 2015
  6. [(4) No appeal shall lie against any order of assessment under this section, unless the assessee has paid ten percent of the tax as determined by the Deputy Commissioner of Taxes where return of income was not filed in accordance with the provisions of this Ordinance.]Added F. A. 2012
  7. [Proviso]Deleted F.A. 1999

154. Form of appeal and limitation.-

  1. (1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of 5two hundred taka.
  2. (2) Subject to sub-section (3), an appeal shall be presented within forty five days,-
  3. (a) if it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be ; and
  4. (b) in any other case, from the date on which the intimation of the order to be appealed against is served.
  5. (3) The Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.

155. Procedure in appeal before the Appellate Joint Commissioner or the Commissioner (Appeals).-

  1. (1) The Appellate Joint Commissioner or the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.
  2. (2) The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
  3. (3) The Appellate Joint Commissioner or the Commissioner (Appeals) may, if he considers it necessary to do so, adjourn the hearing of the appeal from time to time.
  4. (4) The Appellate Joint Commissioner or the Commissioner (Appeals) may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the omission of that ground from the form of appeal was not willful or unreasonable.
  5. (5) The Appellate Joint Commissioner or the Commissioner (Appeals) may, before disposing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.
  6. (6) While hearing an appeal the Appellate Joint Commissioner or the Commissioner (Appeals) shall not admit any documentary material or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Deputy Commissioner of Taxes.

156. Decision in appeal by the Appellate Joint Commissioner or the Commissioner (Appeals)-

  1. (1) In disposing of an appeal, the Appellate Joint Commissioner or the Commissioner (Appeals) may,-
    1. (a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annul the assessment;
    2. (b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
    3. (c) in any other case, pass such order as he thinks fit :
    4. Provided that an order of assessment or penalty shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178
  2. (2) The Appellate Joint Commissioner or the Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.
  3. (3) The order of the Appellate Joint Commissioner or the Commissioner (Appeals) disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
  4. (4) Where, as a result of an appeal, any change is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner or the Commissioner (Appeals) may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
  5. (5) On the disposal of an appeal, the Appellate Joint Commissioner or the Commissioner (Appeals) shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner within thirty days of the passing of such order.
  6. (6) Notwithstanding anything contained in this Ordinance, an appeal to the Appellate Joint Commissioner or the Commissioner (Appeals) shall be deemed to have been allowed if the Appellate Joint Commissioner or the Commissioner (Appeals) fails to make an order thereon within one hundred and fifty days from the end of the month from the end of the month on which the appeal was filed

157. Appeal against order of Tax Recovery Officer.-

  1. Any person aggrieved by an order of the Tax Recovery Officer under section 139 may, within thirty days from the date of service of the order, appeal to the Inspecting Joint Commissioner to whom the Tax Recovery Officer is subordinate, and the decision of the Inspecting Joint Commissioner on such appeal shall be final.

158. Appeal to the Appellate Tribunal.-

  1. (1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-
    1. (a) an Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, under section 128 or 156.
    2. [(b)
    3. (c)]Deleted F.A. 1990
  2. (2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid [ten percent]Subs. F.A. 2011 of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, and the tax payable under section 74[:]Subs. F.A. 2011
  3. [Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him.]Added F.A. 2011
  4. (2A)The Deputy Commissioner of Taxes may, with the prior approval of the Commissioner of Taxes, prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.
  5. [(3)]Deleted F.A. 2002
  6. (4) Every appeal under sub-section (1) or sub-section (2A) []Deleted F.A. 2002 shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be :
  7. Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.
  8. (5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed and shall except in the case of an appeal under sun-section (2A) []Deleted F.A. 2002 be accompanied by a fee of one thousand taka.

159. Disposal of appeal by the Appellate Tribunal.-

  1. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.
  2. (2) Before disposing of any appeal, the Appellate Tribunal may call for such particulars as it may require respecting the matters arising in the appeal or cause further enquiry to be made by the Deputy Commissioner of Taxes.
  3. (3) Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
  4. (4) The Appellate Tribunal shall communicate its order on the appeal to the assessee and to the Commissioner within thirty days from the date of such order.
  5. (5) Save as hereafter provided in this Chapter, the orders passed by the Appellate Tribunal on appeal shall be final.
  6. (6) Notwithstanding anything contained in this Ordinance an appeal filed by an assessee to the Appellate Tribunal shall be deemed to have been allowed if the Appellate Tribunal fails to make an order thereon within a period of six months from the end of the month in which the appeal was filed :
  7. Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991;
  8. Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days inclusive), have effect as if for the words “two years” the words “Three years” were substituted on the day on which section 21 of অর্থ আইন, ১৯৯১ (১৯৯১ সালের ২১ নং আইন) came into force:
  9. Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as if for the words “two years from the end of the year” the words “two years from the end of the month” were substituted:
  10. Provided further that the provisions of this sub-section shall in relation to an appeal filed by an assessee before the first day of July, 2002 have effect as if the words “six months from the end of the month in which appeal was filed” were substituted by the words “one year from the end of the year in which appeal was filed:
  11. Provided further that the appeals filed by the Deputy Commissioner of Taxes on or before the thirtieth day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have been withdrawn from first of July, 2002.

160. Reference to the High Court Division.-

  1. (1) The assessee or the Commissioner may, within ninety days from the date of receipt of the order of the Appellate Tribunal communicated to him under section 159, by application in the prescribed from, accompanied, in the case of an application by the assessee, by a fee of two thousand taka, refer to the High Court Division any question of law arising out of such order:
  2. [Provided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of-
    1. (a) [fifteen per cent]Subs F. A. 2013 of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand does not exceed one million taka;
    2. (b) [twenty five per cent]Subs F. A. 2013 of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka:]Subs. F.A. 2011
    3. provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.
    4. [Proviso]Deleted F.A. 1995
  3. (2) An application under sub-section (1) shall be in triplicate and shall be accompanied by the following documents, namely:-
    1. (a) certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;
    2. (b) certified copy, in triplicate, of the order of the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner or the Appellate Joint Commissioner, or the Commissioner (Appeals) as the case may be, which was the subject-matter of appeal before the Appellate Tribunal; and
    3. (c) certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner or the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in clause (a) or (b).
  4. (3) Where the assessee is the applicant, the Commissioner shall be made a respondent; and where the Commissioner is the applicant the assessee shall be made a respondent :
  5. Provided that where an assessee dies or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if the assessee was the applicant, be continued by, and if he was the respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee ,or by or against the liquidator or receiver, as the case may be.
  6. (4) On receipt of the notice of the date of hearing of the application, the respondent shall, at least seven days before the date of hearing, submit in writing a reply to the application; and he shall therein specifically admit or deny whether the question of law formulated by the applicant arises out of the order of the Appellate Tribunal.
  7. (5) If the question formulated by the applicant is, in the opinion of the respondent, defective, the reply shall state in what particulars the question is defective and what is the exact question of law, if any, which arises out of the said order; and the reply shall be in triplicate and be accompanied by any documents which are relevant to the question of law formulated in the application and which were produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner, the Commissioner (Appeals) or the Appellate Tribunal, as the case may be in the course of any proceedings relating to any order referred to in subsection (2) (a) or (b).
  8. (6) Section 5 of the Limitation Act,1908 (IX of 1908) shall apply to an application under sub-section (1).

161. Decision of the High Court Division.-

  1. (1) Where any case has been referred to the High Court Division under section 160,it shall be heard by a bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure 1908 (V of 1908), shall, so far as may be, apply in respect of such case.
  2. (2) The High Court Division shall, upon hearing any case referred to it under section 160, decide the question of law raised thereby and shall deliver its judgement thereon stating the grounds on which such decision is founded and shall send a copy of such judgement under the seal of the Court and signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgement.
  3. (3) The costs in respect of a reference to the High Court Division under section 160 shall be in the discretion of the Court.
  4. (4) Notwithstanding that a reference has been made under section 160 to the High Court Division, tax shall be payable in accordance with the assessment made in the case unless the recovery thereof has been stayed by the High Court Division.

162. Appeal to the Appellate Division.-

  1. (1) An appeal shall lie to the Appellate Division from any judgement of the High Court Division delivered under section 161 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.
  2. [Proviso]Deleted F.A. 1995
  3. (2) The provisions of the Code of Civil Procedure, 1908 (Act V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division :
  4. Provided that nothing in this sub-section shall be deemed to affect the provision of section 161 (2) or (4):
  5. Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.
  6. (3) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in section 161 (2) and (4) in respect of a judgment of the High Court Division.
  7. (4) The provisions of sub-section (3) and sub-section (4) of section 161 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate Division as they apply to a reference to the High Court Division under section 160.

  1. [Provided that the Commissioner of Taxes concerned may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.] Omitted by F. A. 1999
  2. [(b) an Inspecting Joint Commissioner exercising the powers of a Deputy Commissioner of Taxes under section 10; or
    (c) an Inspecting Joint Commissioner under section 120] Deleted by F.A. 1990
  3. [(3) The Deputy Commissioner of Taxes may appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner(Appeals) under section 156 if the Commissioner directs him to prefer an appeal against the order.] Omitted by F.A. 2002
  4. [or sub-section (3)] Omitted by F.A. 2002
  5. [except in the case of an appeal under sub-section(3)] Omitted by F.A. 2002
  6. [Provided that no reference by an assessee unless he has paid twenty-five per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner 4[or the Commissioner(Appeals), as the case may be] and the tax as determined on the basis of the order of the Appellate Tribunal:
    Provided further that the Board may, on an application made in this behalf,modify or waive,in any case, the requirement of such payment.] Ins. By F.A. 1989 & 1991 and Deleted by F.A. 1995
  7. [Provided that no appeal of an assessee shall lie against a judgement of the High Court Division unless he has paid twenty-five-per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Tribunal and the tax as determined on the basis of the judgment of the High Court Division;
    Provided further that the Board may, on an application made in this behalf modify or waive, in any case, the requirement of such payment.] Ins. By F.A. 1989 & 1991 and Deleted by F.A. 1995.
  8. [(d) refusal to register a firm or cancellation of registration under section 84 or 111 ;] Deleted by F. A. 2015
  9. [before filing that appeal] Deleted by F. A. 2015