Law:

Section:

ORDER Ch. Shahid Iqbal Dhillon (Judicial Member). These miscellaneous applications have been filed by the taxpayer seeking recall of the Tribunal's order passed in ITA No.2319 & 2028/LB/2014 dated 29.09.2015 on the following grounds. (i) That the basic issue involved in present appeal is the "jurisdiction" of the respondent for invoking the provisions of section 122(1) of the Ordinance for making huge addition under the heads "Amended Assessment" alongwith judgement given on same issue by the above authority for different tax years. (ii) That no application was made to the revenue for stay of disputed tax demand, as the matter is pending before this Hon'ble Tribunal, which is proficient and possess inherited power to grant stay in view of the well recognized maxim of law a Court that can grant the final relief is competent to allow the interim relief. (iii) That the principal of Res-Judicata would…

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