A provisional assessment under Section 122C is what happens when FBR sends a formal notice under Section 114(3) or 114(4) asking you to file a return, and it goes unanswered. Rather than leave your tax liability undetermined, the Commissioner makes a "best judgment" estimate based on whatever information is available — third-party data, industry norms, or prior years' filings.
The Critical Point Most People Miss
Unlike most FBR orders, a Section 122C provisional assessment specifically cannot be appealed. It's excluded by law from the normal list of orders you can challenge before the Commissioner (Appeals). This has been affirmed by Pakistani courts, since the right of appeal only exists where a statute specifically grants it.
The Only Remedy That Works
The sole way to displace a provisional assessment is to actually file your return of income, wealth statement, wealth reconciliation, and an explanation of the sources for any assets in the wealth statement — within 60 days of being served the provisional order.
What Happens After 60 Days
If the required documents aren't filed within that 60-day window, the provisional assessment automatically becomes final — with no further notice, and no appeal route left open. This is one of the strictest deadlines in Pakistan's tax procedure, and missing it can lock in an estimated (often inflated) tax liability permanently.
What to Do Right Now If You Received One
- Check the date of service on the order — the 60-day clock starts from there
- Gather income, asset, and liability records for the relevant tax year immediately
- File the actual return, wealth statement, and reconciliation before the deadline — don't wait to perfect every detail if time is short; an imperfect but timely filing is far better than a final, non-appealable estimate