মতৈক্য না হইবার ক্ষেত্রে আপিলের সীমাবদ্ধতা

(1) Notwithstanding anything contained in this Act, in all cases of disputes where a partial or complete agreement has not been reached, the taxpayer—

(a) In cases where the dispute arises from an order of the Deputy Commissioner of Taxes, may file an appeal to the Additional Commissioner of Taxes (Appeal) or, as the case may be, the Commissioner of Taxes (Appeal);

(b) In cases where the dispute arises from an order of the Additional Commissioner of Taxes (Appeal) or, as the case may be, the Commissioner of Taxes (Appeal), may file an appeal to the Taxes Appellate Tribunal;

(c) In cases where the applicant taxpayer obtains permission from the relevant appellate authority or court for alternative dispute resolution, may file an appeal to the said authority.

(2) In calculating the limitation period for filing an appeal, the time spent from the date of filing the application by the applicant for alternative dispute resolution until the date of receiving a decision or order in the alternative dispute resolution process shall not be included.

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