Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Dated: 28.02.2018
SUBJECT: Your Office Letter No. 1 (64) S S (BTB-II) 2018 dated 15.02.2018
Dear Sir,
I act for Mrs Qurat-ul-Ain Zaheed r/o House No. 117, Block F/1, Wapda Town Lahore,
whom I shall hereinafter refer to as ‘the Client’. I have been instructed by the Client to
respond to the captioned communication issued from your office.
I state as below:
2. You have written in the captioned letter in para 2 that “I am directed to say that
the subject-mentioned notice was issued under section 114 (4) of the Income Tax
Ordinance 2001. The said section empowers the Commissioners Inland Revenue to
require any person regardless of his/her sources of income or residential status’. I
submit that this does not bring out the legal position correctly as shown below.
4. In respect of clause (ab) of clause (1) of section 114 of the ITO 2001, the facts of
my Client are as under
i. My Client is a school teacher since 2003. She has no other source of income.
Her total income is not liable to taxation under the provisions of the ITO
2001. Certificate of her current salary with break-up is enclosed herewith.
ii. The motor vehicle purchased by her was not above 1000 CC and was
purchased by her savings from the income received in shape of salary since
2003.
I hope that above satisfies your concerns. I request therefore that the notice
against the Client may very kindly be discharged.
Shehzad Haider
Advocate High Court
C/o
ABS & Co
Advocates & Corporate Counselors
9-Fane Road, Lahore
Enclosed: as above