11 Mar 2026
TAN TSUEY YING KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-14-4-04/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-14-4-04/2022 (Mahkamah Tinggi)
Viewed cumulatively against the case history and correspondence, the late withdrawal of concession letters and on‑the‑day amendment of the Respondent's issues materially prejudiced the Appellants by denying opportunity to adduce evidence and call/subpoena witnesses; this curtailed the Appellants' right to a fair hearing and warranted allowing the appeal and remitting the matter to the Special Commissioners of Income Tax under paragraph 39(b), Schedule 5, ITA 1967; costs awarded to Appellants.