First Appellate Forum (CIR Appeals)

Commissioner Inland Revenue (Appeals) Tax Lawyer in Pakistan

Any taxpayer aggrieved by an assessment or penalty order has the statutory right to file a First Appeal before the Commissioner Inland Revenue (Appeals) under Section 127. Our tax advocates handle grounds drafting, stay petitions, and hearings before CIR(A) benches.

Timeline: Appeals must be filed within 30 Days of Notice of Demand Advocates High Court & Tax Counsel

Who Needs This Service?

Taxpayers who have received adverse assessment orders under Section 121, 122, or penalty orders under Section 182.

How It Works (Step-by-Step)

1

Limitation Verification & Order Vetting

Verify 30-day statutory limitation period and formulate grounds of appeal.

2

Filing Appeal & Urgent Stay Application

Deposit appeal fee challan and file electronic appeal with urgent stay petition.

3

Hearing Arguments before CIR(A)

Present oral arguments, case law paper books, and secure appellate relief.

Documents & Requirements

Statutory documentation split between client-provided records and consultant drafting

Client Records Prepared by Us
Provided By Client
  • Certified copy of assessment order and notice of demand.
  • Evidence of payment of admitted tax liability.
  • Written submissions tendered during assessment.
Prepared By Consultant
  • Exhaustive drafting of Grounds of Appeal and stay application.
  • Payment verification of prescribed appeal fee under Section 127(4).
  • Representation before Commissioner (Appeals).

Engagement & Retainership

Comprehensive First Appeal package covering grounds drafting, fee challan filing, stay petition, and hearings.

Frequently Asked Questions

The appeal must be filed within 30 days of the receipt of the assessment order. Late filing requires an application for condonation of delay showing sufficient cause.
Yes. Under Section 128(1AA), the Commissioner (Appeals) has the power to grant a stay of recovery of tax for a period not exceeding 30 days in aggregate.
Legal Basis: Income Tax Ordinance 2001 (Sections 127, 128, 129); Sales Tax Act 1990 (Section 45B). Content last reviewed: October 2026

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