Section 8
Tax Related Matters On Which Time-limit For Appeal Has Expired
8. Tax related matters on which time-limit for appeal has expired :
(1) In tax related matter on which the time-limit for making appeal to the Revenue Tribunal against the decision of the tax officer, the concerned tax payer may make an application, accompanied also by the reason, to the
Commission to have that matter examined again and tax assessed by the Commission.
(2) If an application is made pursuant to Sub-section (1) and the Commission considers the reason to be reasonable, it may examine the tax assessment order already issued by the tax officer and reassess the tax
(1) In tax related matter on which the time-limit for making appeal to the Revenue Tribunal against the decision of the tax officer, the concerned tax payer may make an application, accompanied also by the reason, to the
Commission to have that matter examined again and tax assessed by the Commission.
(2) If an application is made pursuant to Sub-section (1) and the Commission considers the reason to be reasonable, it may examine the tax assessment order already issued by the tax officer and reassess the tax