M OHSIN AKHTAR KAYANI, J. By way of this common order, we intend to decide all the captioned CMs, arising out of one and same order.
2. Through all these CMs. applicant Messrs Telenor Pakistan (Pvt.) Ltd. has prayed for grant of sixty days time to enable it to avail remedy before the Apex Court and department may be restrained from recovering tax amount.
3. Learned counsel for the applicant contends that all the captioned Income Tax References have been decided by this court through consolidated judgment and answered in negative; that applicant company intends to avail appropriate remedy before the August Supreme Court, therefore, restraining order qua recovery of tax amount may be passed for the next sixty days till the fixation of their case before the August Supreme Court. Learned counsel for the applicant has relied upon 2009 PTD 1880, 2003 YLR 1450 and PLD 2009 Karachi 69.
4. Arguments heard, record perused.
5. Perusal of record reveals that applicant Messrs Telenor Pakistan (Pvt.) Ltd. filed Income Tax References Nos. 04/2015, 01/2017, 39/2018; 40/2018 and 41/2018 before this Court which have been decided vide consolidated judgment dated 29.04.2021 in negative while maintaining the order of Income Tax Appellate Tribunal. The applicant seeks sixty days time to approach the apex Court and in the meanwhile Income Tax Department may be restrained from recovery of the tax, this request has made on the basis of reported judgments referred above. The minute scanning of these reported judgments clearly spells out that the case of applicant is entirely distinguishable from those case laws and even no restraining order could be passed as it would amount to causing loss to the public revenue, therefore, all the C.Ms are devoid of merits and same are hereby dismissed. However, applicant may approach that apex Court for appropriate remedy, if so advised.