Section 46: Appeals to Appellate Tribunal

46. Appeals to Appellate Tribunal.– 597(1) Any person including an officer of inland revenue not below the rank of Additional Commissioner aggrieved by an order of the Commissioner (Appeals) under this Act or the rules made thereunder; or any person other than SOE aggrieved by an order passed by officer of inland revenue when second proviso to section 45B applies, may within thirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal: Provided that where sub-section (11) of section 134A of Income Tax Ordinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under this sub-section. 598[(2) The Appellate Tribunal may admit, hear and dispose of the appeal as per procedure laid down in sections 599[131 and 132 of the Income tax Ordinance, 2001(XLIX of 2001, and rules made thereunder.] 600[601(2A)***] 602[(3) *** (4) *** (5) *** (6) *** (7) *** (8) *** (9) ***]

Effective date: 1990-11-01

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