Income Tax Act 2023
Section 291 - Appeal to the Appellate Tribunal
(as updated till Finance Act 2024)
(1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of the Additional Commissioner of Taxes (Appeal) or as the case may be, the Commissioner (Appeals) under section 272 or 289.
(2) No appeal under sub-section (1) shall lie against an order of the Additional Commissioner of Taxes (Appeals) or the Commissioner of Taxes (Appeals), as the case may be, unless the assessee has paid 10% (ten percent) of the amount representing the difference between the tax as determined on the basis of the order of the Additional Commissioner of Taxes (Appeals) or the Commissioner of Taxes (Appeals), as the case may be, and the 1[admitted tax liability].
(3) On an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him and shall pass such order in this regard as he thinks fit within 30 (thirty) days from date of the receipt of such application under sub-section (2).
(4) The Deputy Commissioner of Taxes may, with the prior approval of the Commissioner of Taxes, appeal to the Appellate Tribunal against the order of an Additional Commissioner of Taxes (Appeals), or the Commissioner of Taxes (Appeals), as the case may be, under section 289.
(5) Every appeal under sub-section (1) or sub-section (3) shall be filed within 60 (sixty) days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be:
Provided that the Appellate Tribunal may admit an appeal after the expiry of 60 (sixty) days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.
(6) An appeal to the Appellate Tribunal shall be filed in such form and verified in such manner as may be prescribed and shall except in the case of an appeal under sub-section (2), be accompanied by a fee of Taka 1 (one) thousand.
(7) The Board may, by notification in the official Gazette,-
(a) specify the cases in which the appeal shall be filed electronically or in any other machine readable or computer readable media; and
(b) specify the form and manner in which such appeal shall be filed.
1 The words “admitted tax liability” were substituted for the words and figure “tax payable under section 173” by section 77 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.