1 Jun 2011
CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL76/2010
The Commissioner acted unreasonably by focusing narrowly on whether KLY received the assessments and failing to consider whether KLY forwarded the notices to the applicant and whether the applicant's lack of actual knowledge prevented timely objection; the statutory presumption of service shifts the burden but does not preclude enquiry into actual receipt and whether lack of knowledge justifies extension; the refusal to extend was quashed and the matter remitted for reconsideration.