ORDER

IMRAN MUNIR (MEMBER):--The titled appeals pertaining to tax period July-2017 to June-2018 and July-2018 to June-2019 have been filed at the instance of the registered person. The representatives appearing on behalf of the rival parties have been heard at length. Therefore, the same are decided as under:STA No.195/LB/2024(Tax Period July-2017 to June-2018)2. This appeal has been directed against the impugned Order-in-Appeal dated 04.12.2023 passed by the learned Commissioner Inland Revenue (Appeals-II), Lahore (�CIR(A)�).3. The facts in brief leading to the instant appeal are that during investigation proceedings in the case of M/s. Republic Women Wear having NTN 3142575-5 u/s 38 of the Sales Tax Act, 1990 (�the Act�); it was observed by the Deputy Commissioner Inland Revenue (�DCIR�) that the registered person was involved in tax fraud as envisaged u/s 2(37) of the Act by way of concealing the actual sales in monthly sales tax returns for the tax periods July-2017 to June-2018. On the ...