JUDGMENT:

ABDUL SHAKOOR, JUSTICE:---Through the instant petition, the petitioner has invoked the extra-ordinary Constitutional Jurisdiction of this Court for declaring the order dated 27.01.2020 of Federal Tax Ombudsman "FTO" and judgment and order dated 07.10.2020 of the Hon'ble President of Pakistan "Appellate Authority" to be illegal, without jurisdiction and of no legal effect.2. Succinctly narrated facts are that respondent No.01 filed Income Tax Returns for the years, 2014 to 2018 in the respective financial years and thereafter, sought refunds of Tax deducted on raw material under section 148 of the Income Tax Ordinance, 2001 "the Ordinance" by filing applications. The applications, however, could not be entertained for the reasons that the petitioner-department had filed references before this Court with the questions of law whether under the facts and circumstances, the taxpayer- respondent No.01 falls under the definition of "manufacturer" or "commercial importer", which were pending a...