{"id":356,"date":"2026-10-16T05:46:54","date_gmt":"2026-10-16T05:46:54","guid":{"rendered":"https:\/\/xactlegal.com\/blogs\/?p=356"},"modified":"2026-10-16T05:46:59","modified_gmt":"2026-10-16T05:46:59","slug":"section-129-of-income-tax-ordinance-120-day-tax-appeal-deadline-for-2027","status":"publish","type":"post","link":"https:\/\/xactlegal.com\/blogs\/section-129-of-income-tax-ordinance-120-day-tax-appeal-deadline-for-2027\/","title":{"rendered":"Section 129 of Income Tax Ordinance: 120-Day Tax Appeal Deadline for 2027"},"content":{"rendered":"\n

The Federal Board of Revenue (FBR)<\/a> has outlined the timeline for deciding income tax appeals under Section 129 of the Income Tax Ordinance, 2001, for Tax Year 2027. The provision sets a general deadline of 120 days for the Commissioner (Appeals) to decide an appeal, with an extension of up to 60 additional days in specified circumstances.<\/p>\n\n\n\n

What Is Section 129 of the Income Tax Ordinance?<\/h2>\n\n\n\n

Section 129 explains the powers of the Commissioner (Appeals) when deciding appeals filed against eligible income tax orders. It provides a legal framework for reviewing assessment decisions, examining evidence, and determining whether an order should be confirmed, modified, or annulled.<\/p>\n\n\n\n

The provision aims to ensure that tax disputes are handled through a defined appellate process.<\/p>\n\n\n\n

120-Day Deadline for Deciding Tax Appeals<\/h2>\n\n\n\n

Under Section 129, the Commissioner (Appeals) is generally required to decide an appeal within 120 days from the date it is filed<\/strong>.<\/p>\n\n\n\n

The law also permits an extension of up to 60 additional days<\/strong>, provided the reasons for the extension are recorded in writing.<\/p>\n\n\n\n

Certain periods may be excluded when calculating the deadline. These can include delays resulting from adjournments requested by the appellant, stay orders, remand proceedings, alternative dispute resolution proceedings, and other circumstances specified under the law.<\/p>\n\n\n\n

Powers of the Commissioner (Appeals)<\/h2>\n\n\n\n

While deciding an income tax appeal, the Commissioner (Appeals) may:<\/p>\n\n\n\n