FBR Cases & Legal Representation - Ayesha Khalid Law Associates
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FBR Cases & Legal Representation

Expert Defense Against FBR Notices, Audits & Demands

The Federal Board of Revenue (FBR) is the apex tax authority in Pakistan, responsible for administering income tax, sales tax, federal excise duty, and customs. When FBR initiates action against a taxpayer — through a section 111 unexplained income notice, a section 122 amendment order, a section 177 audit selection, or an inquiry under any other provision — the consequences can be severe: additional tax demands running into millions of rupees, penalty surcharges, and in serious cases, prosecution. Responding to FBR is not a matter for guesswork or improvisation — it demands specialist legal expertise.

At Ayesha Khalid Law Associates, we handle FBR cases across the full spectrum — from routine notices requiring a clarification reply, to complex audit proceedings involving years of financial records, to formal appeals before the Commissioner (Appeals) and the Appellate Tribunal Inland Revenue (ATIR). Our lawyers prepare meticulously documented replies, challenge unlawful assessments with precision, and appear confidently before FBR commissioners and appellate bodies. We have consistently achieved favourable outcomes — reduction or deletion of inflated tax demands, withdrawal of penalties, and successful appeals against arbitrary assessments.

Beyond reactive representation, we also advise clients on how to manage their FBR portal presence proactively — ensuring that their Active Taxpayer List (ATL) status is maintained, their IRIS profile is updated, and their returns are filed in a manner that minimises the risk of adverse attention from FBR. Prevention is always better than litigation, and our comprehensive FBR advisory service is designed to keep you compliant and protected.

Frequently Asked Questions

Do not ignore it. Read it carefully to identify the section under which it has been issued, the information requested, and the response deadline. Then engage a tax lawyer immediately — many notices have 15- to 30-day response windows that are strictly observed.
Section 111 of the Income Tax Ordinance 2001 empowers FBR to tax unexplained income, unexplained assets, or expenditure in excess of declared income. A Section 111 notice requires you to explain specific transactions or assets and is the basis for many large tax demand assessments.
Yes. FBR selects taxpayers for audit through risk-based profiling, random selection, and special audit campaigns. Filing returns on time reduces but does not eliminate audit risk. Maintaining well-documented records is the best protection.
If the Commissioner (Appeals) confirms FBR's demand, you can appeal to the Appellate Tribunal Inland Revenue (ATIR) and thereafter to the High Court on questions of law. Each appellate level provides an opportunity to challenge an unlawful or excessive assessment.

Ready to Get Started?

Speak to a specialist today — your first consultation is confidential and obligation-free.

Office Hours: Mon–Sat 9:00 AM – 7:00 PM  |  Rawalpindi / Islamabad, Pakistan