ORDER

Following question of law is proposed for determination, statedly arisen of the order of Appellate Tribunal Inland Revenue, Lahore Bench, Lahore, dated 22.03.2022:--"Whether under the facts and circumstances of the case, the Appellate Tribunal Inland Revenue was justified to annul orders of authorities below and allowing appeal for conducting of audit for a period more than one year terming it beyond jurisdiction when there is no such bar for conducting such period?"2. Question rasied primarily calls for interpretation of subsection (2) of section 25 of the Sales Tax Act, 1990 ('Act, 1990'), in particular, the condition prescribed for the conduct of audit, once in a year. Appellate Tribunal had declared that conduct of audit, covering period from July 2016 to December 2017 - spreading over eighteen months - was beyond the jurisdiction of the Officer of Inland Revenue and contrary to the mandate of subsection (2) of section 25 of the Act, 1990.3. Heard.4. Section 25 of the Act, 1990, be...