Section ?7070 ()) fails to pass an order within a fixed period and thereafter, in section 170 (4) of the Income Tax Ordinance 2001, a period of 45 days (now 90 days) has been fixed. The decision has to be made. Appeal under Section 170 (5) of the Income Tax Ordinance 2001, in case of tax officer failing to pass any order within the stipulated period in accordance with Government policy for the issuance of quick refund of taxpayer officer. The right to do so, where the tax officer's appeal was filed, has been transferred to the First Appellate Authority and they can pass an order regarding the refund after satisfaction of the required conditions and evidence, if any, after 45 days. An appeal has not been filed and the matter is still pending before the tax officer. , There was no restriction on the law tax officer to make any decision or to pass any order, if the order passed against the investigator, he could file an appeal as provided. Income Tax Ordinance, 2001, while the taxation officer refrained from passing any order on the issue of refunds during the appeal period.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
