Enforcement
Appeal
An appeal is the challenge you file against an assessment or penalty order, first before the Commissioner Appeals and then before the Appellate Tribunal Inland Revenue.
The first appeal is normally filed within thirty days of the order. Filing does not automatically stop recovery, so a stay application usually has to go in alongside it.
Related terms
Best judgement assessment
A best judgement assessment under section 121 is an assessment the officer makes on his own estimate of your income, because you did not file or did not comply with a notice.
Notice
A notice is a formal communication from the FBR requiring you to do something, and it always states the section it is issued under and the deadline for compliance.