ORDER

Hon'ble Acting Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author),Through these Reference Applications filed under Section 133 of the Income Tax Ordinance, 2001, ("Ordinance") the Applicant has impugned Order dated 31.07.2024 passed by the Commissioner (Appeals-VI), Karachi, under Section 129(1) ibid proposingvariousquestions of law; however, for the present purposes, the following questions of law are relevant and reads, as under: -  A) Whether the Commissioner's judgment, delivered on 31.07.2024, can be considered legally sound if it fails to address and consider key facts and arguments that were presented and acknowledged during the proceedings? B) Whether a judicial order that does not explicitly demonstrate that the Court has applied its mind to the issues involved in the case can be deemed valid, in light of the principles established by the Supreme Court of Pakistan in *Mollah Ejahar Ali Vs. Government of East Pakistan (PTD 1970 Supreme Court 173)* and *Gov...