Show cause before amending your assessment
A notice under section 122(9) is the show cause the officer must issue before he amends your assessment, meaning he intends to increase the income you declared.
Income Tax Ordinance 2001The period stated on the notice, commonly 15 days. An extension must be requested before that date passes, not after.
The officer passes the amended assessment order under section 122(1) on the basis of his own working. You then carry the burden of proving him wrong on appeal, which is far harder than answering now.
Why this arrived
- The officer believes income was concealed or under-declared
- Bank deposits do not reconcile with the declared income
- An expense or exemption claimed has been disallowed
- Third party information, such as a property purchase, contradicts your return
What to do now
- Read exactly which transactions or amounts are questioned
- Reconcile every one of them against a documented source
- File a written reply on IRIS with the supporting documents attached
- Get a practitioner to appear, because the hearing is where most of this is decided
What to gather
- The notice and its annexures
- The return and wealth statement for that year
- Bank statements covering the questioned transactions
- Sale deeds, gift deeds, loan agreements or inheritance documents that explain the funds
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)