(1) Notwithstanding anything contained in this Act, in respect of disputes in which partial or complete agreement is not reached, the taxpayer
(a) in cases where disputes arise from orders of the Deputy Commissioner of Taxes, appeals may be filed to the Commissioner of Taxes or the Additional Commissioner of Taxes (Appeals) or, as the case may be, the Commissioner of Taxes (Appeals),
(b) in cases where a dispute arises from the order of the Additional Commissioner of Taxes (Appeals) or, the Commissioner of (Appeals) as the case may be, an appeal to the Taxes Appellate Tribunal,
(c) in cases where the applicant taxpayer receives permission to appeal from the relevant appellate authority or court for alternative dispute resolution, he can file an appeal with the said authority
(2) In calculating the time limit for filing an appeal, the time spent in obtaining a decision or order in the alternative dispute resolution process from the date of submission of the application by the applicant for alternative dispute resolution shall not be included.
