FAZLEE SONS (PVT.) LTD. vs FEDERATION OF PAKISTAN S — 2025 PTD 1609 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 1609 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: FAZLEE SONS (PVT.) LTD. vs FEDERATION OF PAKISTAN S
Subject matter: Constitutional
Provisions referred to: S. 177

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

FAZLEE SONS (PVT.) LTD. VS FEDERATION OF PAKISTAN S. 177(1) & Second Schedule, Pt. IV ,Clause (105A)---Circular dated 21.07.2022 issued by FBR---Audit proceedings , exemption of---"Tax year"---Scope---"preceding four tax years"---Scope---Taxpayer's audit for Tax Year 2018 had been completed on 28.06.2024---Taxpayer assailed notice for conducting audit for Tax Year 2023 (impugned notice)---Petitioner / taxpayer placed reliance on Circular dated 21.07.2022 issued by FBR, whereby, an example was given that if an audit of a taxpayer for tax-year 2017 had been finalized in tax year 2022, then the said taxpayer could only be audited again after four tax years i.e. in tax year 2027"---Held, that the plea /reliance was devoid of any rationale or logic and was in conflict with the main provision of law; hence, liable to be discarded---The finalization of the audit in a particular tax year was not at all relevant nor it was provided in clause 105A--- The completion of the audit of a previous tax year was in a calendar year and that had no relevance insofar as the selection for audit for the next tax years was concerned---Any interpretation BY CBR / FBR was not binding even otherwise on adjudicating officers and were certainly not binding on this Court in any manner---It was only when they were in conformity with the law, that Courts may accept such an interpretation---Constitutional petition, being misconceived and non-maintainable, was dismissed in limine.

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