ORDER

This petition for leave to appeal arises out of a judgment dated 20.06.2024 passed in Writ Petition No.1670 of 2021.2. The petitioner being a non-resident entity engaged in transaction(s) based on the Home Remittance Agreement signed with the Mobilink Microfinance Bank Limited involving transfer of money from customers located outside Pakistan to the beneficiaries in Pakistan. On 11.11.2020 in terms of section 176 of the Income Tax Ordinance, 20011 (hereinafter referred176.Notice to obtain information or evidence.(1) The Commissioner may, by notice in writing, require any person, whether or not liable for tax under thisOrdinance – (a) to furnish to the Commissioner or an authorised officer, any information relevant to any tax leviable under this Ordinance or to fulfill any obligation under any agreement with foreign government or governments or tax jurisdiction, as specified in the notice; or] (b) to attend at the time and place designated in the notice for the purpose of b...