1. Urgency granted.
2. Exemption granted, but subject to all just exceptions.
3&4. Learned counsel for the petitioner submits that appeal of the petitioner is pending before the Appellate Tribunal Inland Revenue, Karachi for the Tax Year 2015, whereas, on the stay application filed by the petitioner alongwith appeal, Appellate Tribunal Inland Revenue has passed an order on 17.11.2020, whereby , the request of petitioner seeking stay against recovery has been declined on the wrong premises that since the issue involved in the present appeal has been decided against petitioner for the previous years, therefore, no case on stay application against recovery is made out. Whereas, according to learned counsel, the main issue involved in the instant appeal had been remanded back to the Commissioner (Appeals) for re-examination. Per learned Counsel, petitioner has no other remedy except to approach this Court, whereas, impugned order does not contain valid reason. It has been further contended by the learned counsel that petitioner will be satisfied if, respondents may be restrained from seeking enforcement of the recovery of the impugned demand till decision of the appeal pending before Appellate Tribunal Inland Revenue, Karachi at an early date, as the petitioner will be filed an application for urgent hearing to this ef fect.
Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 04.12.2020 , when comments, if any, shall be filed with advance copy to the learned counsel for petitioner . However , till next date of hearing, respondents shall not enforce the recovery of the impugned demand, which is subject matter of appeal pending before Appellate Tribunal Inland Revenue, Karachi.