Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal.
In case of an Individual, the Individual himself; in case of an Association of Person (AOP), any partner or member of the association; and in case of a Company the principal officer.
In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a nonresident person, his/her/it’s “representative”.
