' AJMAL MIAN, J--(1) By this common judgment we intend to dispose of the above Income Tax References, which involve identical question of Law, which reads as follows:- "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in directing that additional Tax U/S. 18A (6) be charged for fifteen months only thereby applying the amendment of 18A(6) made in 1973, retrospectively?"
2. M/s. Shaikh Haider, Waheed Farooqui, Nasrullah-Awan and Mrs. Rashida Patel, Learned counsel for the applicant department, have submitted that the above cases are covered by inter alia the judgment in the case of Commissioner of Income Tax. v. Olympia reported in 1987 PTD 739, decided by a Division Bench of this Court and which judgment has been followed by the other Division Bench of this Court. However, they have further submitted that the department has filed petitions for leave to appeal in the Hon'ble Supreme Court against the Judgments of this Court, which are pending and, therefore, they request that the above cases may be adjourned. Whereas M/s. Iqbal Naeem Pasha, Rahanul Hassan Naqvi, Mazhar Jafri, Samiuddin Sami, A.A. Sharif, A.Rauf and Ali Amjad holding brief for Mr. Ali Athar, have contended that since the judgments given by the Division Benches of this Court are binding on this Division Bench, the above cases may be disposed of in terms of those judgments.
3. We see no reason to adjourn the above cases. As far as this Court is concerned, the above question has already been decided. We therefore, would follow the above reported judgment and would answer the above question in the affirmative for the reasons accorded in the above cited judgment. However, there will be no order as to costs.