Article 161 outlines the Tax Authority's timeline for deciding on an objection. The Authority must review the case within five months, with a possible three-month extension if the objector is notified. The Chairman's final decision may confirm, cancel, or modify the original assessment or decision. The Authority may also summon the Principal Officer for discussion before deciding. Crucially, if the period expires without a decision, the objection is deemed to be 'impliedly rejected'. This gives the taxpayer a clear timeframe to expect a resolution and enables them to proceed to the next stage of appeal if necessary.