Appeal to Appellate Tribunal Inland Revenue

TO: THE APPELLATE TRIBUNAL INLAND REVENUE, atir_location

Appeal No. _____ of year

APPEAL BEFORE THE APPELLATE TRIBUNAL INLAND REVENUE UNDER SECTION 131 OF THE INCOME TAX ORDINANCE 2001

Appellant: taxpayer_name NTN: taxpayer_ntn Tax Year: tax_year Against: Order of Commissioner Inland Revenue (Appeals) dated cir_appeals_order_date

The Appellant respectfully submits this Second Appeal before this Tribunal against the Order passed by the Commissioner Inland Revenue (Appeals) on cir_appeals_order_date, confirming the Assessment Order of the Assessing Officer.

1. The Appellant challenges the impugned order on substantial questions of law and fact which are enumerated as follows:

substantial_questions

2. The Commissioner (Appeals) has erred in law by misinterpreting the applicable provisions of the Income Tax Ordinance 2001 and relevant case law.

3. The findings recorded by the Commissioner (Appeals) are based upon conjecture and assumption rather than credible documentary evidence on record.

4. The Appellant has consistently maintained accurate records and has complied with all statutory obligations. The additions made are not supportable by the evidence on record.

5. The Appellant has raised this appeal well within the prescribed time limit and in accordance with all procedural requirements prescribed under Section 131 of the Income Tax Ordinance 2001.

6. A comprehensive memorandum of appeal, containing detailed arguments on each substantial question of law and fact, together with supporting documentation and case law citations, is attached herewith.

LIMITATION: The present appeal is filed within the period of limitation prescribed by the parent statute, computed from the date of communication of the impugned order to the appellant. The certified copy of the impugned order has been obtained and is annexed.

PRAYER

(a) Allow this Appeal and set aside the impugned Order of the CIR (Appeals); (b) Restore the case to the Assessing Officer with directions to delete the impugned additions; or (c) Reduce the tax liability to such amount as deemed just and proper; and (d) Award such further relief as the Tribunal deems appropriate.

VERIFICATION

Verified on solemn affirmation at verification_place on this _____ day of _____, year, that the contents of this appeal are true and correct to the best of my knowledge and belief.

_____________________________ taxpayer_name Appellant NTN: taxpayer_ntn Through: _____________________________ tax_consultant_name Tax Consultant / Authorized Representative