122(5A)Act now
Amendment by the Commissioner where the assessment is erroneous
A notice under section 122(5A) is issued when the Commissioner considers your assessment both erroneous and prejudicial to the interest of revenue, and intends to amend it.
Income Tax Ordinance 2001Time you have
As stated on the notice, commonly 15 to 30 days.
If you ignore it
An amended order is passed raising a demand, and recovery proceedings follow once the appeal period expires.
Why you got it
Why this arrived
- A review of your file found a deduction, exemption or rate applied wrongly
- The audit or monitoring wing flagged your assessment
- An earlier order is considered to have missed taxable income
What to do
What to do now
- Establish whether the original assessment was actually erroneous in law
- Reply in writing citing the provision that supported your original treatment
- Where the point is arguable, preserve it properly for appeal
Documents
What to gather
- The notice and the original assessment order
- The return and computation for that year
- Documents supporting the treatment you originally applied
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)