ORDER

MUHAMMAD JUNAID GHAFFAR, JUSTICE:---Through this petition, the Petitioner has though prayed for several reliefs); however, in essence, the Petitioner has impugned an Order passed under Section 221(1) of Income Tax Ordinance, 2001 dated 30.03.2023.On 04.12.2023, Petitioner's Counsel was confronted as to maintainability of this petition, as apparently the above order cannot be impugned directly under Article 199 of the Constitution of Islamic Republic of Pakistan and today again the Counsel has been confronted; but he has not been able to satisfactorily respond or satisfy as to the maintainability of this petition. He has contended that since the applicability of Section 4C of Income Tax Ordinance, 2001 has been decided by this Court in the case reported as Shell Pakistan Limited v. Federation of Pakistan (2023 PTD 604); hence, the petition is maintainable.Heard Counsel for the Petitioner and perused the record. With respect we are unable to agree with the contention of the Petitioner's ...