Assessment / Audit / Hearings before Commissioners: Once the Tax Officer of issues notice to the taxpayer for violation of any tax law or for assessment of tax declarations, the taxpayer has to respond the Tax officer with the facts and legal support.

Commissioner Appeals: The first stage of appeal is usually before the Commissioner of Inland Revenue (Appeals), where the taxpayer challenges the assessment made by the tax authorities. The Commissioner Appeals serves as the first adjudicatory body, reviewing evidence and making a determination on the matter.

Appellate Tribunal Inland Revenue (ATIR): If the taxpayer is dissatisfied with the decision of the Commissioner Appeals, the case can be escalated to the Appellate Tribunal Inland Revenue. The ATIR is an independent judicial body that hears appeals against the orders of the Commissioner Appeals. It has the authority to affirm, modify, or annul the orders in question.

High Court and Supreme Court: If the dispute remains unresolved at the Tribunal level, the aggrieved party may approach the High Court, and subsequently the Supreme Court of Pakistan. The High Court has jurisdiction over legal questions arising from the Tribunal's decisions, while the Supreme Court is the final arbiter in tax matters.