3 Jan 2006
YEE AIK EE v. COMMISSIONER OF INLAND REVENUE
- Citation
- YEE AIK EE v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL49/2005
Applicant failed to prove he entered the offer under a mistake; the offer plainly stated the additional tax liability, the applicant was professionally represented and aware of audit methodology and could have ascertained the basis; the 1997/98 revised assessment agreed under s64(3) is final under s70; the Commissioner acted within discretion in refusing to extend time and unilateral mistake did not constitute reasonable cause to reopen or extend time.