JUDGMENT

ASIM HAFEEZ, JUSTICE:---.---This and connected reference applications, bearing ITRs No.225, 226, 227, 228 and 229 of 2015, raise common questions of law and are hereby decided, through this single decision.2. Pertinently mentioned out that reference applications were previously decided by this Court vide order dated 12.11.2018 passed in ITR No.219/2015, in terms whereof matters were remanded to the Appellate Tribunal for determination of the proceedings, wherein revenue department has sought rectification of its earlier order. Applicant dissatisfied, approached Honourable Supreme Court of Pakistan where Civil petitions were heard, and with concurrence of the parties allowed vide order dated 09.08.2019, and matter was remanded for decision afresh, after addressing the questions of law involved.3. Matters relate to the Tax years from 2003 to 2008.4. Reiterated, at the cost of repetition, that through these reference applications order dated 14.03.2012 of the Appellate Tribunal (original ...