27 Jul 2020
MUHIBBAH ENGINEERING (M) BHD (NO. PENDAFTARAN SYARIKAT: 12737-K) KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-71-01/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-71-01/2020 (Mahkamah Tinggi)
Leave to commence judicial review was refused because the Income Tax Act 1967 provides an alternative and exclusive domestic remedy (appeal to the Special Commissioners under Section 99/109H); the applicant failed to establish the exceptional circumstances required to bypass that route, and the assessments complained of were within the Director General's statutory powers and involved factual matters appropriate for the Special Commissioners.