JUDGMENT:

MOHSIN AKHTAR KAYANI, JUSTICE:---Through this single judgment, we intend to decide the captioned income tax references having similar questions of law and facts.2. Brief and consolidated facts are that M/s Telenor Pakistan (Pvt.) Ltd./ applicant submitted its income tax returns for the years 2006, 2008, 2013, 2014 2015, which are treated as assessment orders of Commissioner Inland Revenue (CIR), Islamabad under Section 120 of the Income Tax Ordinance. 2001. against which show cause notices have been issued to the applicant alleging therein that the income declared by the applicant is erroneous. Likewise, when the applicant returned losses for the years 2006 and 2008, applicant's case was selected for audit under Section 177 of the Ordinance, which ultimately culminated into issuance of show cause notice to the applicant. Pursuant to submission of reply by applicant to the show cause notice. Additional Commissioner Inland Revenue, Islamabad amended the assessment of applicant by making ...