(a) Under the Income Tax Ordinance, 2001 identify four situations under which an appeal may be filed with the Commissioner (Appeals). (04) (b) Sadiq Ali has received an ex-parte assessment order from the income tax department under which he is required to pay Rs. 5.2 million on account of tax not withheld from certain payments. He does not agree with the contention of the income tax department and would like to file an appeal to the Commissioner (Appeals). Required: State the procedure that he should follow for filing of appeal to the Commissioner (Appeals). (03) (c) Abid is the legal representative of his grandfather since his death on 10 July 2017 and manages his estate worth Rs. 28 million. On 22 January 2019, he received a notice from the Income Tax Department requiring him to make payment of Rs. 0.8 million against his grandfathers income for the tax year 2017. The notice also required him to submit details of his grandfathers income for the tax year 2018. Required: Advise Abid about his obligations relating to the tax assessment proceedings pending/arising against his grandfather. (03)

(kindly answer in the context of pakistan and please do it in typed form )