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s. 126

Evidence of assessment

Procedure

(1) The production of an assessment order or a certified copy of an assessment order shall be conclusive evidence of the due making of the assessment and, except in proceedings under Part III of this Chapter relating to the assessment, that the amount and all particulars of the assessment are correct.
(2) Any order of assessment or other document purporting to be made, issued, or executed under this Ordinance may not be –
(a) quashed or deemed to be void or voidable for want of form; or (b) affected by reason of any mistake, defect, or omission therein, if it is, in substance and effect, in conformity with this Ordinance and the person assessed, or intended to be assessed or affected by the document, is designated in it according to common understanding. PART III APPEALS
Amendment history (11)
  • The word “notice” substituted by the Finance Act, 2003.
  • Section 126A omitted by the Finance Act, 2025. The omitted section
  • Sub-section (1) substituted by the Finance Act, 2002. The substituted sub-section (1)
  • The word “Any” substituted by the Finance Act, 2024.
  • The expression “Subject to section 126A, any person” substituted by the Finance Act, 2025.
  • The words “Taxation officer” substituted by the Finance Act, 2014.
  • The expressions inserted through Finance Act, 2020 dated 30 June, 2020
  • Inserted by the Finance Act, 2004.
  • The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010.
  • The word and figure “or 189” substituted by the Finance Act, 2009.
  • The word “treating” substituted by the Finance Act, 2003

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 258

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.