Lahore 22°C
Power of the Board to call for records
(1) The Board may, of its own motion, call for and examine the record of any departmental proceedings under this Ordinance or the rules made there-under for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein and may pass such order as it may think fit:
Provided that no order imposing or enhancing any tax or penalty than the originally levied shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard.
(2) No proceedings under this section shall be initiated in a case where an appeal is pending.
(3) No order shall be made under this section after the expiry of three years from the date of original decision or order.
Provided that no order imposing or enhancing any tax or penalty than the originally levied shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard.
(2) No proceedings under this section shall be initiated in a case where an appeal is pending.
(3) No order shall be made under this section after the expiry of three years from the date of original decision or order.
Amendment history (5)
- The words “Director General” substituted by the Finance Act, 2012.
- Full stop substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.
- Inserted by the Finance Act, 2009.
- Added by the Finance Act, 2010.
- Added by the Finance Act, 2013.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 441
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.