8 Mar 2012
CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV113/2011
Service of assessments by post to the taxpayer's last known postal address (KLY), chosen by the taxpayer, satisfied the statutory requirement for giving notice and triggered the running of the one-month objection period; the Commissioner did not err in concluding the objections were out of time and, on the material available to her when she decided, did not act unreasonably in refusing an extension of time; the Court of Appeal therefore allowed the appeal and dismissed the judicial review.