Commissioner (Appeals) — First Tax Appeal in Lahore
If FBR has passed an adverse order — an amended assessment, penalty, withholding default, or refund rejection — your first remedy is an appeal to the Commissioner Inland Revenue (Appeals) under Section 127 of the Income Tax Ordinance 2001 (Section 45B, Sales Tax Act 1990), generally within 30 days of the order. IMAAR's tax lawyers — Lahore Tax Bar members with ICMAP accountants in-house — draft grounds, file within limitation, seek stay against recovery, and argue your appeal.
- Lahore Tax Bar M-1842
- ICMAP CoP F-2092
- Attorney of the High Court
- 16+ Years
Deadlines Decide Tax Appeals — Act Immediately
The appeal must generally be filed within 30 days of service of the order, with the prescribed appeal fee. Limitation is the single most common way taxpayers lose winnable cases — condonation of delay is discretionary and never to be relied upon. The demand also becomes recoverable: without a stay application, FBR can proceed to coercive recovery (including bank attachment under ss.138/140) while your appeal is pending. Our standard practice: file the appeal and the stay application together, immediately.
Income Tax Ordinance 2001, s.127 — appeal to the Commissioner (Appeals); s.128–129 — procedure and decision; Sales Tax Act 1990, s.45B — sales tax appeals; ss.131–133 ITO — onward appeal to the Appellate Tribunal and High Court reference.
Orders We Appeal
- Amended assessments under s.122(1)/(5)/(5A) — including arbitrary additions on bank credits, unexplained investments and estimated sales;
- Penalty orders (s.182) and default surcharge computations;
- Withholding default orders under ss.161/205;
- Refund rejections and adjustment disputes;
- Best-judgment assessments under s.121 where notices went unanswered;
- Corresponding sales tax orders (s.11 assessments, input tax disallowance) under s.45B.
How We Run Your First Appeal — 5 Steps
- Free same-day review. Send the order on WhatsApp; we confirm the limitation date and appealability immediately.
- Grounds of appeal. Lawyers and accountants jointly draft grounds — jurisdiction, limitation, "definite information" defects, factual reconciliation, case law.
- Filing with stay. Appeal + prescribed fee + stay application filed together; interim protection pursued where recovery is imminent.
- Hearing. We argue the appeal with a paginated evidence book — the record built here also wins the case at Tribunal if needed.
- Onward strategy. If relief is partial or refused, we file the second appeal before the Appellate Tribunal Inland Revenue within limitation, and pursue High Court reference on questions of law.
Received the notice but no order yet? Start at FBR Notice Reply — winning at notice stage is always cheaper than appeal.
Frequently Asked Questions
What is the time limit for the first tax appeal?
Does filing an appeal automatically stop recovery?
What are my chances at Commissioner (Appeals)?
What if the appeal is decided against me?
Can you handle my appeal if I'm outside Lahore or abroad?
Adverse FBR Order? Your 30 Days Are Running
Send the order now for a free same-day review of your appeal grounds and stay options.
Speak Directly to Our Advocate
ہمارے وکیل سے براہِ راست بات کریں
Content reviewed by IMAAR's licensed tax practitioners (Lahore Tax Bar M-1842) and Abdur Rehman Sandhu, Attorney of the High Court. Last reviewed: July 2026. General information, not advice on your specific matter.