Reply To Tax Notice Issued Under Section 122 C of The Income Tax Ordinance 2001-Rehan Aziz Shervani (Advocate High Court) - 0333-4324961

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Reply to Tax Notice Issued Under Section 122 C of the Income Tax Ordinance 2001 Rehan Aziz Shervani

(Advocate High Court)-0333-4324961


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Reahan

A.Sh.

Associates

Advocates, Solicitors & Attorneys

Rehan Aziz Shervani


(Advocate High Court) LLM;LLB;M.A Economics; M.A Political Science;D.C.M.A; D.T.L Member Visiting Faculty: Institute of Cost & Management Accountants of Pakistan (ICMAP) University of Management & Technology, Lahore, Pakistan Comsats Institute of Information Technology, Lahore, Pakistan Superior University, Lahore, Pakistan Allamma Iqbal Open University, Pakistan. Punjab Group of Colleges, Lahore, Pakistan Skans School of Accountancy, Lahore, Pakistan Institute of Business & Finance Ala Lumen Modica Founding Member: R & R Research and Publishing Company Author of books: (1) 99 Lectures On Business Law recommended book of Institute of Chartered Accountants of Pakistan & Virtual University of Pakistan. (2) 29 Lectures on English Jurisprudence (Philosophy of Law) (3) 44 Exam Focused Lectures on Corporate & Business Law ACCA-(CL-ENG) --------------------------------------------------------------------------------------------------------------------------------

ABC Khan Assistant Commissioner Inland Revenue, Unit, Regional Tax Office, Room No.8888888, Ground Floor, Nabha Road, Old Anarkali, Lahore. Re: Objections against the Demand Raised vide Order Passed U/S 122 C of ITO 2001---Compliance of Notice U/S 138 (1) of ITO 2001Case: ABC, R/O House No. 999888777 Model

Town, Lahore-CNIC358786786544202-51290185Year 2010.

Tax

Madam,

With due reverence reference is had to your notice: PTO-/BTK/F1380/566, dated December 20, 2012; thereto, without prejudice to any other objection (s) & remedy (ies), the following are the preliminary objections: 1. That without paying heed to the rule of natural justice: Audi Alteram Partum; no one can be condemned unheard, the assessment order was issued under section 122 (c) raising demand of Rs. 47000 (Forty Seven Thousand Rupees) for the Tax Year 2010; thereto no any notice was ever received by the assessee; ex facie, there lies defect (s) of procedure in serving the notice (s) to the assessee; in limine, inference is not genuine. 2. That in response to the notice issued under section 114 of the ITO 2001, the assessee furnished: Income Tax return, wealth statement & Reconciliation statement; the provisional assessment is, prima facie, null and void; issued against the fortitude; resilience of Section 122 C. (Copy Attached) 3. That no any assessment order u/s 122 C of the ITO 2001 has ever been served upon and received by the assessee; original assessment order or a authenticated copy thereof be provided forthwith for prospective proceedings. Whereas in the presence of the above mentioned facts, the demand is illegal, therefore, without prejudice to any other relief (s), you are requested to rectify the mistake under section 221 of ITO 2001.

Shervani (LLM) Cell: 0333-4324961


Hafiz Muhammad Naveed (Income Tax Practitioner)

Rehan Aziz

Office G-11, Tauheed Centre Syed Mauj Darya Road beside Tax House, Lahore- 03334324961, 0321-4575602, 0321-4666298,

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