ADNAN IQBAL CHAUDHRY JUSTICE:---.---By consent of learned counsel the suit is being treated as a short cause as it does not require the recording of evidence and can be determined on legal issues alone.2. The Plaintiff received notice dated 21-01-2020 followed by a reminder dated 04-02-2020 under section 176 of the Income Tax Ordinance, 2001 [ITO] calling upon the Plaintiff to provide party wise details/date/information in relation to income tax collected and deposited by you from Steel Melters, [re-rollers] or composite units u/s 235B of the Income tax Ordinance, 2001 from July 2014 to December 2019.... (the impugned notice).3. Though section 176 of the ITO designates the Commissioner Inland Revenue to issue notice thereunder, the impugned notice was issued by the Additional Director of the Directorate General, Intelligence Investigation (Inland Revenue) [hereinafter DG I I] apparently in exercise of powers conferred by the FBR under SRO 115(I)/2015 dated 09-02-2015 issued under secti...