1. MIAN SAQIB NISAR, J. - it is contended by the learned counsel that the relief has been granted to the petitioner for the years 1991-92 and 1992-93 but for the subsequent years though there is no change in the circumstances, the department is not passing any order despite an application moved by the petitioner under Section 156 of the Income Tax Ordinance in view of M/s. Elahi Cotton Mills Ltd. And others Vs. Federation of Pakistan (PLD 1997 S.C. 582). If any such application is still pending or subsequently moved the respondent-department should pass a speaking order keeping in view the above-mentioned judgment of the Honourable Supreme Court and the orders of the last two years as mentioned by the learned counsel.