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Important disclosure: IMAAR ASSOCIATES (PRIVATE) LIMITED is an independent private professional firm of licensed Income Tax Practitioners, Cost & Management Accountants and Advocates. We are not a government website and are not affiliated with, endorsed by, or acting on behalf of the FBR, SECP, PRA, PSEB or any government authority. We do not issue government documents and we do not approve applications — those decisions rest solely with the relevant authority. Taxpayers may deal with these authorities directly and free of charge at iris.fbr.gov.pk. Our fees are charged for professional advice, preparation and representation only and are published in full here.
HomeLegal ServicesTax LawyerFBR Notice Reply

FBR Notice Reply — Tax Lawyers in Lahore, Pakistan

An FBR notice is a legal communication issued through the IRIS system under the Income Tax Ordinance 2001 or Sales Tax Act 1990 — most commonly for non-filing (s.114(4)), amendment of assessment (s.122), calling for records (s.176), or audit (s.177 / 214C). Every notice carries a deadline, and ignoring it leads to best-judgment assessment, penalties, and recovery including bank account attachment. IMAAR Associates' tax lawyers — Lahore Tax Bar members (M-1842) with ICMAP-qualified accountants in-house — draft and file legally sound replies in IRIS and represent you before FBR.

Why You Must Never Ignore an FBR Notice

FBR notices are served electronically in IRIS and by post, and are legally deemed served. If you do not respond by the deadline, the officer may pass an ex parte / best-judgment assessment based on FBR's own data — bank information, withholding statements, property records — which is almost always far higher than your real liability. That assessment then becomes a recoverable demand: default surcharge accrues, penalties are imposed, and recovery under Sections 138/140 can reach your bank accounts directly. A timely, well-drafted reply is dramatically cheaper than unwinding a bad assessment in appeal.

First Rule — Verify the Notice

Fake "FBR" calls and emails are common. We verify every notice on FBR's official portal before drafting — you can also check it yourself at e.fbr.gov.pk (FBR Notice Verification). FBR never demands payment through personal accounts, calls, or WhatsApp.

Common FBR Notices We Handle

NoticeProvisionWhat it meansTypical deadline
Return not fileds.114(4) ITO 2001File your income tax return for the stated year(s)Per notice (often 15–30 days)
Amendment of assessments.122(5)/(5A), show-cause 122(9)FBR intends to amend / raise your assessed incomePer notice
Notice to obtain informations.176Produce records, bank statements, documentsPer notice
Audits.177 / s.214CYour case selected for audit of income tax affairsPer notice
Best-judgment contexts.120 / s.121Assessment where no or invalid return filed
Withholding monitorings.161 / 205Alleged failure to deduct or deposit withholding taxPer notice
Sales tax show-causes.11 STA 1990Alleged short payment / inadmissible input taxPer notice
Foreign assets / remittancess.116 / 116A contextExplain foreign income, assets, or remittancesPer notice

We also handle CREST discrepancies, ATL / non-filer consequences, and PRA services-tax notices.

How We Reply to Your FBR Notice — 5 Steps

  1. Same-day review. Send the notice PDF or IRIS screenshot on WhatsApp. We verify authenticity, identify the provision, and calendar the deadline.
  2. Record building. Our accountants reconcile your bank statements, withholding certificates and declarations against FBR's data — the gap analysis that decides the case.
  3. Legal drafting. A lawyer drafts the reply on merits and law: jurisdictional objections, limitation, definite-information requirements for s.122(5), supporting case law where needed.
  4. Filing in IRIS & hearing. We file within the deadline and appear before the officer.
  5. Appeal strategy. Adverse orders are challenged before the Commissioner (Appeals) and the Appellate Tribunal within limitation — with stay applications against recovery where exposure is high. See our tax litigation services.

Why IMAAR Is Different for Tax Notices

Most tax "consultants" are accountants without a law license; most lawyers don't have accountants. IMAAR has both under one roof: Lahore Tax Bar licensed practitioners (M-1842), an ICMAP cost & management accountant (CoP F-2092), and an Attorney of the High Court — so the numbers and the law in your reply never contradict each other. We have handled FBR matters for salaried individuals, freelancers and IT exporters, traders, and companies for 16+ years, from first notice through Tribunal and High Court reference.

Fees & Timeline

Reply drafting and filing is quoted as a fixed written fee after we see the notice — depending on the provision, number of tax years, and record condition. The first consultation call and notice review are free. Replies are filed within the statutory deadline; where the deadline is imminent, we seek adjournment on the same day you engage us. Need routine filing instead? See our Tax Consultants division.

Frequently Asked Questions

What happens if I ignore an FBR notice?
The officer can pass a best-judgment assessment on FBR's own data, impose penalties and default surcharge, and start recovery — including attachment of your bank account under ss.138/140 of the Income Tax Ordinance 2001. Responding within the deadline is always cheaper than appealing a bad assessment.
How do I check if an FBR notice is genuine?
Verify the notice number on FBR's official verification service at e.fbr.gov.pk and in your IRIS inbox. FBR does not demand payment through personal accounts, calls, or WhatsApp. We verify every notice before drafting a reply.
Can the deadline in an FBR notice be extended?
Yes — an adjournment/extension request can be filed in IRIS with reasons, and officers commonly grant reasonable extensions. It must be sought before the deadline, not after.
I'm a non-filer and got a 114(4) notice for several years. What now?
Returns for the noticed years must be prepared and filed with wealth statements, reconciled against FBR's data on your banking and withholding. Filing carelessly can create bigger problems than the notice itself — reconciliation first, filing second.
Can you handle my FBR notice if I live abroad?
Yes. IRIS proceedings are electronic; with your authorization we file replies, attend hearings, and pursue appeals while you remain abroad. Non-resident status itself is often a complete answer to certain notices — we assess that first.
What does an FBR notice reply cost in Lahore?
It depends on the notice type and years involved; IMAAR quotes a fixed written fee after reviewing your notice. The review and first consultation are free.

Deadline Running? Send Your Notice Now for a Free Same-Day Review

Serving all of Pakistan through IRIS — from our Gulberg III, Lahore office.

Speak Directly to Our Advocate

ہمارے وکیل سے براہِ راست بات کریں

Abdur Rehman Sandhu, Advocate

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 notice.

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