ORDER

This writ petition seeks to challenge notices dated 15.05.2024, 17.05.2024 and 20.05.2024 related to tax year 2017-2018.2. The precise allegation of the petitioner relates to the simultaneous issuance of the impugned notices under Section 111 and Section 122 of the Income Tax Ordinance, 2001 (the Ordinance). It is stated that the proceedings under Section 111 of the Ordinance for making a determination regarding "definite information" is required to take place prior to the initiation of the proceedings under Section 122(5) of the Ordinance. Reliance in this regard is placed on the case of Commissioner Inland Revenue v. Messrs Millat Tractors Limited 2024 SCMR 700.3. The learned counsel appearing on behalf of the respondents submits that the notices impugned in this writ petition are in compliance of the aforementioned judgment of the Supreme Court.4. Except for the notices issued to petitioner No. 1 for tax year 2018 [notice under Section 122(9) dated 17.05.2024 and notice under Sectio...