Lahore 22°C
Revision by the Commissioner
(1) The Commissioner may , suomoto, call for the record of any proceeding under this Ordinance or under the repealed Ordinance in which an order has been passed by any Officer of Inland Revenue .
(2) Subject to sub-section (3), where, after making such inquiry as is necessary, Commissioner considers that the order requires revision, the Commissioner may suomoto make such revision to the order as the Commissioner deems fit.
(3) An order under sub-section (2) shall not be prejudicial to the person to whom the order relates.
(4) The Commissioner shall not revise any order under sub-section (2) if—
(a) an appeal against the order lies to the Commissioner (Appeals) or to the Appellate Tribunal, the time within which such appeal may be made has not expired; or (b) the order is pending in appeal before the Commissioner (Appeals) or has been made the subject of an appeal to the Appellate Tribunal.
(5) If any order is remanded back to any lower authority by the Commissioner for modification, alteration, implementation of directions or de novo proceedings, the order giving effect to the directions of the Commissioner shall be issued within one hundred and twenty days.
(2) Subject to sub-section (3), where, after making such inquiry as is necessary, Commissioner considers that the order requires revision, the Commissioner may suomoto make such revision to the order as the Commissioner deems fit.
(3) An order under sub-section (2) shall not be prejudicial to the person to whom the order relates.
(4) The Commissioner shall not revise any order under sub-section (2) if—
(a) an appeal against the order lies to the Commissioner (Appeals) or to the Appellate Tribunal, the time within which such appeal may be made has not expired; or (b) the order is pending in appeal before the Commissioner (Appeals) or has been made the subject of an appeal to the Appellate Tribunal.
(5) If any order is remanded back to any lower authority by the Commissioner for modification, alteration, implementation of directions or de novo proceedings, the order giving effect to the directions of the Commissioner shall be issued within one hundred and twenty days.
Amendment history (12)
- Added by the Finance Act, 2003.
- Inserted by the Finance Act, 2004.
- The word “suomoto” substituted by the Finance Act, 2005.
- The words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been
- case may be, refund of the tax does not exceed twenty million rupees,]” omitted by the Finance Act,
- Words added by Finance Act, 2004.
- Added by the Finance Act, 2021.
- Added by the Finance Act, 2006.
- The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014.
- The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014
- Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by
- Section 122C omitted by Finance Act 2017,the omitted section 122C is read as under
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 251
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.