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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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152Q.Limitation for appeal where agreement is not concluded:

(1) Notwithstanding anything contained in any provision of this Ordinance, where an agreement is not reached under this Chapter, wholly or in part, the assessee may prefer an appeal-

(a) to the Appellate Joint Commissioner of Taxes or Appellate Additional Commissioner of Taxes or Commissioner of Taxes (Appeals), as the case may be, where the dispute arises out of an order of a Deputy Commissioner of Taxes;

(b) to the Taxes Appellate Tribunal where the dispute arises out of an order of the Appellate Joint Commissioner of Taxes or Appellate Additional Commissioner of Taxes or Commissioner of Taxes (Appeals), as the case may be; and

(c) to the respective appellate authority or court from where the assessee-applicant has got permission to apply for ADR.

(2) In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the decision or order of the ADR shall be excluded.

Explanation.- For the purpose of this section, “prefer an appeal” means the revival of the appeal with an intimation in writing to the respective appellate authority.