Law:

Section:

Practice and procedure--- ---- Co-relationship of a substance having the same origin does not essentially mean that the litigation earlier finally disposed of shall be deemed to be pending if the matter is brought before a Court subsequently through an independent suit, application or petition of a Constitutional nature. Muhammad Amin Butt for Petitioner. Muhammad Ilyas Khan for Respondent. Date of hearing: 1st July, 1991. JUDGMENT Ch. Muhammad Nazir Ahmad petitioner being the Director of Aizad Beverages Limited, Faisalabad filed a return of his total income for the assessment year 1984-85. An assessment order was accordingly passed by the concerned Income Tax Officer on 30-4-1985. Subsequently, on 25-6-1986 the respondent No.l Income Tax Officer issued to the petitioner a notice under Section 65 of the Income Tax Ordinance, 1979 claiming that the income for the year 1984-85 had been under-assessed and called upon the petitioner to file a fresh return of his total income by 8-7-1986. The petitioner filed the requisite return. The respondent No.l then asked the petitioner to furnish documentary evidence in support of the foreign remittances claimed in the return filed by him. The petitioner took various objections and exceptions to the proceedings of the Income Tax Officer including his competency and jurisdiction to reopen the assessment. The respondent No.l ignored the objections and initiated certain steps to probe into the origin and source of the said remittances. The action of the Income Tax Officer was impugned through Writ Petition No.3286/1988. This writ petition was disposed of by my learned brother Muhammad Afzal Lone, J on 21-6-1988 with the observation that the proceedings as to re-opening of the case on the ground of receipt of foreign remittances in question shall remain stayed till one week from the date of service, on the petitioner, of the order of the   I.T.O. disposing of the petitioner's objections, to enable him to seek remedy before the appropriate forum, in case the order goes against him. The petitioner filed the objections before the I.T.O. on 23-6-1988 which he rejected the same day. The petitioner then filed the instant Writ…