SABRE TRAVEL NETWORK PAKISTAN (PVT.) LTD. vs PAKISTAN Ss — 2025 PTD 1769 KARACHI-HIGH-COURT-SINDH

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SABRE TRAVEL NETWORK PAKISTAN (PVT.) LTD. VS PAKISTAN Ss. 74(5), 74(10) & 122(2) [as amended vide Finance Act, 2009]---Assessment order, amendment of---Limitation---Special tax year---Effect---Assessment order cannot be amended after the period of limitation mentioned in S.122(2) of the Income Tax Ordinance, 2001---Amendment made vide Finance Act, 2009, in S. 122(2) of the Income Tax Ordinance, 2001, prima facie, retuned the period of limitation of five years from "the date of filing of the return" to the date of "end of the financial year" in which such return was filed and the Commissioner has issued or treated to have issued the assessment order to the taxpayer---No order could be passed even if the show-cause notice is issued on the last day when limitation ends, as essentially the "order" could not be passed after expiry of five years---Normally December is not the end of financial year, and the end of financial year is 30 June, which was not altered under S.74(5) of the Ordinance 2001 and one may be carried away by presuming that the financial year is one where deemed assessment has fallen, however S. 74 subsection (10) has treated financial year to have included Special Tax Year, unless the context otherwise requires---So Special Tax Year ending on 31 December of any year is named "financial year" by S. 74(10) of the Ordinance, 2001---The limitation would then be counted from 1st January of following year---Sections 122(2) and 74(10) of the Ordinance, 2001 must sync with each other with clarity and the reasoning above is the only wayof reading both of them together and saving them without any offending tentacles---High Court held the impugned show-cause notices to be without jurisdiction and barred by time and no subject therein could be carried lawfully---Constitutional petitions were allowed.

SABRE TRAVEL NETWORK PAKISTAN (PVT.) LTD. vs PAKISTAN Ss — 2025 PTD 1769 KARACHI-HIGH-COURT-SINDH

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