04-07-2010, 08:29 PM
Q1-
According to U/S 170 Sub-section 5- A person aggrieved by-
(a) an order passed under sub-section (4); or
(b) the failure of the Commissioner to pass an order under subsection (4) within the time specified in that sub-section, may prefer an appeal under Part III of this Chapter U/S 127.
App Appeal file kar sakty hayn after sixty days refund application jama karwany k baad.
Q2-
171. Additional payment for delayed refunds. â (1) Where a refund due to a taxpayer is not paid within three months of the date on which it becomes due, the Commissioner shall pay to the taxpayer a further amount by way of compensation at the rate of KIBOR per annum of the amount of the refund
Computed for the period commencing at the end of the three month period and ending on the date on which it was paid.
Provided that where there is reason to believe that a person has claimed the refund which is not admissible to him, the provision regarding the payment of such additional amount shall not apply till the investigation of the claim is completed and the claim is either accepted or rejected.
(2) For the purposes of this section, a refund shall be treated as having become due â
(a) in the case of a refund required to be made in consequence of an order on an appeal to the Commissioner (Appeals), an appeal to the Appellate Tribunal, a reference to the High Court
or an appeal to the Supreme Court, on the date of receipt of such order by the Commissioner; or
(b) in the case of a refund required to be made as a consequence of a revision order under section 122A, on the date the order is made by the Commissioner; or
(c) in any other case, on the date the refund order is made.
According to Section 171, additional payment of delayed refund sirf usi surat may mil sakti hay jab refund order ko jari howay 3 mahiny ho chuky hon or refund na mila ho.
According to U/S 170 Sub-section 5- A person aggrieved by-
(a) an order passed under sub-section (4); or
(b) the failure of the Commissioner to pass an order under subsection (4) within the time specified in that sub-section, may prefer an appeal under Part III of this Chapter U/S 127.
App Appeal file kar sakty hayn after sixty days refund application jama karwany k baad.
Q2-
171. Additional payment for delayed refunds. â (1) Where a refund due to a taxpayer is not paid within three months of the date on which it becomes due, the Commissioner shall pay to the taxpayer a further amount by way of compensation at the rate of KIBOR per annum of the amount of the refund
Computed for the period commencing at the end of the three month period and ending on the date on which it was paid.
Provided that where there is reason to believe that a person has claimed the refund which is not admissible to him, the provision regarding the payment of such additional amount shall not apply till the investigation of the claim is completed and the claim is either accepted or rejected.
(2) For the purposes of this section, a refund shall be treated as having become due â
(a) in the case of a refund required to be made in consequence of an order on an appeal to the Commissioner (Appeals), an appeal to the Appellate Tribunal, a reference to the High Court
or an appeal to the Supreme Court, on the date of receipt of such order by the Commissioner; or
(b) in the case of a refund required to be made as a consequence of a revision order under section 122A, on the date the order is made by the Commissioner; or
(c) in any other case, on the date the refund order is made.
According to Section 171, additional payment of delayed refund sirf usi surat may mil sakti hay jab refund order ko jari howay 3 mahiny ho chuky hon or refund na mila ho.
