Tax Appeals in Lahore are normally filed on the basis of differences between Taxpayer and Tax Departments which arise because of mismatch of Taxable Income and tax liability thereon as well as implication of default surcharge and penalties etc. Most cases are settled with Taxpayers at Deputy/Assistant Commissioner Inland Revenue/ Commissioner level for the purpose of saving time and problems which a Taxpayer have to face during the compliance stage. There are some cases under which disagreements arise on the basis of facts and figures along with legal implications between Tax Department and Taxpayer. For the purpose to resolve this dispute between the Taxpayer and Tax Department, Income Tax ordinance, 2001 provide legal procedure which give right of appeal before the commissioner (Appeal), if not satisfied then a right of appeal is granted before Appellate tribunal and Higher Courts of Pakistan.