121Act now
Best judgement assessment
An order under section 121 is a best judgement assessment, meaning the officer has estimated your income himself because you did not file or did not comply.
Income Tax Ordinance 2001Time you have
An appeal to the Commissioner Appeals must normally be filed within 30 days of the order.
If you ignore it
The demand becomes final and recoverable. The department can attach your bank accounts and issue recovery notices to your debtors.
Why you got it
Why this arrived
- A notice to file under section 114(4) went unanswered
- An audit under section 177 was not attended
- Records demanded under section 176 were not produced
What to do
What to do now
- File the appeal within 30 days, this deadline is strict
- Apply for a stay of recovery while the appeal is pending
- Prepare the return and evidence that should have been filed originally
Documents
What to gather
- The order under section 121
- Proof of the income actually earned in that year
- Bank statements and business records
Send us the notice before the deadline
Photograph every page and send it on WhatsApp. We read it the same day and tell you the real exposure, not the worst case. Our principal is a licensed Income Tax Practitioner and can be authorised on your IRIS account to reply and appear for you.
0335 1358871 · Monday to Saturday, 11:00 am to 7:00 pm (PKT)