Appeals in Pakistani tax law
Sections across 7 laws whose headings refer to appeals. 43 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Rules, 2002
8 matching sections in the 2002-06-30 version.
- section 76: Prescribed form of appeal to the Commissioner (Appeals)
- section 77: Prescribed form for appeal to the Appellate Tribunal
- section 90: Appeal to Federal Board of Revenue
- section 94: Form of appeal in case of non-recognition or withdrawal of recognition
- section 114: Form of appeal in case of refusal to approve or withdrawal of approval
- section 121: Form of appeal in case of refusal to approve or withdrawal of approval
- section 194: Appeal
- section 218: Appeal against a decision of Commissioner
Sales Tax Rules, 2006
8 matching sections in the 2025-06-30 version.
- section 150ZS: Date of presentation and filing of Appeals
- section 150ZU: Intimation of filing of appeal to the respondent
- section 150ZW: Grounds which may be taken in appeal
- section 150ZX: Defective appeals etc
- section 150ZZA: Date and place of hearing of appeal and stay applications
- section 150ZZB: Hearing of appeal and stay applications
- section 150ZZG: Seal of the Commissioner (Appeals)
- section 150ZZGA: Payment of appeal fee
Income Tax Ordinance, 2001
7 matching sections in the 2026-06-30 version.
- section 127: Appeal to the Commissioner (Appeals)
- section 128: Procedure in appeal
- section 129: Decision in appeal
- section 129A: Faceless appeals
- section 131: Appeal to the Appellate Tribunal
- section 132: Decision of appeals by the Appellate Tribunal
- section 203A: Appeal against the order of a Special Judge
Federal Excise Rules, 2005
6 matching sections in the 2023-10-31 version.
- section 48: Procedure for appeals to Commissioner (Appeals)
- section 48D: Intimation of filing of appeal to the respondent
- section 48F: Defective appeals etc
- section 48O: Seal of the Commissioner (Appeals)
- section 49: Appeal to the Appellate Tribunal
- section 52: Payment of fee in appeals
Customs Act, 1969
6 matching sections in the 2025-06-30 version.
- section 185F: Appeal to Special Appellate Court
- section 193: Appeals to Collector (Appeals)
- section 193A: Procedure in appeal
- section 194A: Appeals to the Appellate Tribunal
- section 194B: Decision of appeals by the Appellate Tribunal
- section 195A: Omitted. 195B. Deposit, pending appeal, of duty demanded or penalty levied
Federal Excise Act 2005
4 matching sections in the 2026-06-30 version.
- section 21A: Appeal against the order of Special Judge
- section 33: Appeals to Commissioner (Appeals)
- section 33A: Omitted 34. Appeals to the Appellate Tribunal ***
- section 37: Deposit, pending appeal, of duty demanded or penalty levied
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 37I: Appeal to the High Court
- section 45B: Appeals
- section 45C: Faceless appeals
- section 46: Appeals to Appellate Tribunal
Questions
Which Pakistani tax laws deal with appeals?
7 of the laws published here contain provisions whose headings mention appeals, across 43 sections in total. The largest number sit in the Income Tax Rules, 2002 with 8.
Where is appeals defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.