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THIS ORDER PASSED BY: QAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER):------------- Vide this sales tax appeal, the revenue has assailed the Order-in-Appeal No. 1/A-II/2011 passed by the learned Commissioner Inland Revenue (Appeals-II). Lahore dated 16.03 2012 on the following: "That the CIR (A) was not justified to annul the order on the basis that it was barred by time whereas perusal of record revealed that order was passed within the time limit of 120 days of the of the issuance show cause notice, as provided under section 36(3) of the Sales Tax Act, 1990. The show cause notice was issued on 13-05-2011 and the assessment order was passed on 07.09.2011 well within the stipulated time period of 120 days and same was duly entered by the concerned Deputy Commissioner Inland Revenue in the DOR Register as we// as in the monthly MPR within time. 2. That the order of the CIR(A) is based on assumptions and surmises regarding time limitation which is not permissible under law." 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. The case was heard today on 14.07.2016. During the course of hearing the learned DR reiterated the contentions already made in the written grounds of appeal. Learned AR opposed the appeal on the grounds that the points raised by the DR have already been elaborated / discussed by the first appellate authority and the DR has not been able to rebut the observations / findings of learned Commissioner Inland Revenue (Appeals). 4. I have given anxious thought to the averments made by the rival parties as well as perused the other allied documents tendered by…

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