JUDGMENT

JUDGMENTShahid Jamil Khan, J:- This judgment shall also decide PTR Nos. 498, 499, 500, 501, 502, 503, 504, 505, 506, 507, 508 and 509 of 2012, as all these Reference Applications are directed against five even dated orders passed on 23.07.2012 by Appellate Tribunal Inland Revenue ("Appellate Tribunal").In all the reference applications, following common questions of law are proposed for opinion:-"1. Whether under the facts and in the circumstances of the case, the ATIR was justified to deviate from the instructions by the apex court and to cancel the original order as being defective, which was not a subject matter before the CIT(A) and also was not discussed by him while deciding the appeal of the assessee?2. Whether under the facts and in the circumstances of the case, the ATIR was justified to cancel the orders of the taxation officer with the observation that the taxation officer has not established the default whereas the taxation officer has lawfully treated the person as assesse...