ORDER

These petitions for leave to appeal have been filed against the judgment dated 22.11.2023 of the Peshawar High Court, Peshawar, whereby tax references filed by the petitioner-department were dismissed.  2. Respondent-taxpayer, who is an individual, derived income fromdistribution (per orders) of (i) Bopp Composite/Plain Film, (ii) Pet Film, (iii) CPP Metalized Film and (iv) CPP Milky Film (hereinafter referred to as ‘the goods'). The respondent-taxpayer filed returns for the tax years 2015 to 2017. On examination by the department, that the tax liability on the respondent-taxpayer on the basis of turnover declared by him, was not proper, the return for the tax year 2015 was selected for audit under section177 of the Income Tax Ordinance, 2001 (‘the Ordinance') and the deemed assessment was accordingly amended under section 122(1) of the Ordinance by the officer Inland Revenue creating tax liability under section 113 of the Ordinance on the basis of declared turnover. The ...