Malaysia Case Law: Decisions & Judgments

Topic

Income tax assessments

Legal area

Court

26 Sept 2022

DONG JIAO ZONG HIGHER LEARNING CENTRE BHD PEGUAM NEGARA

Citation

WA-25-343-10/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-343-10/2021 (Mahkamah Tinggi)

The Minister's inaction in failing to respond to the applicant's request constituted an omission amenable to judicial review under O 53 r 2(4) ROC; the applicant satisfied the low threshold for leave and leave for judicial review is granted to challenge the Minister's omission, with substantive merits (including applicability of ss 135 and 127(3A) and the question of exhaustion under s 99) to be determined at the substantive hearing.
12 Jan 2022

KIND ACTION (M) SDN BHD Ketua Pengarah Hasil Dalam Negeri

Citation

JA-25-40-12/2020 (Mahkamah Tinggi)
Court

High Court
Case number

JA-25-40-12/2020 (Mahkamah Tinggi)

The application was dismissed because the Respondent acted within statutory powers under the Income Tax Act; the negligence exception under s91(3) justified late assessments, the issues raised were fact‑based and within the province of the Special Commissioners (SCIT), there was no bad faith or breach of natural justice, and no exceptional circumstances existed to bypass the statutory appeal route.
23 Jul 2021

KERAJAAN MALAYSIA 1. ) 1. A.M.I CONSRUCTION SENDIRIAN BERHAD [NO. SYARIKAT: 297843-W] 2. ) 2. ASRI BIN MAT ISA [NO. K/P: 650313-09-5077]

Citation

RA-21NCVC-1-01/2020 (Mahkamah Tinggi)
Court

High Court
Case number

RA-21NCVC-1-01/2020 (Mahkamah Tinggi)

The court held that in tax enforcement cases the filing of Form Q appeals to the Special Commissioner under sections 152 and 99(1) Income Tax Act 1967 which remain unheard and whose delay is not the applicants' fault constitute 'special circumstances' because refusal of a stay would render the appeals nugatory (risking irreversible winding up/bankruptcy). Exercising judicial discretion accordingly, the court granted a stay of execution of the judgment dated 17/12/2020 up to RM4,179,580.29 until final disposal of the appeals to the Special Commissioner, with costs in the cause.
27 May 2021

GREAT EASTERN LIFE ASSURANCE (MALAYSIA) BERHAD KETUA PENGARAH HASIL DALAM NEGERI

Citation

WA-25-26-01/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-26-01/2021 (Mahkamah Tinggi)

Leave to commence judicial review was dismissed because the disputes raised were primarily questions of fact and merits of assessment properly determined by the Special Commissioners of Income Tax under s99 ITA 1967; applicant had filed Form Q and must pursue the statutory appeal; no exceptional circumstances were established to bypass the domestic remedy; concurrent judicial review amounted to abuse of process.

Malaysia Case Law

DONG JIAO ZONG HIGHER LEARNING CENTRE BHD PEGUAM NEGARA

KIND ACTION (M) SDN BHD Ketua Pengarah Hasil Dalam Negeri

KERAJAAN MALAYSIA 1. ) 1. A.M.I CONSRUCTION SENDIRIAN BERHAD [NO. SYARIKAT: 297843-W] 2. ) 2. ASRI BIN MAT ISA [NO. K/P: 650313-09-5077]

GREAT EASTERN LIFE ASSURANCE (MALAYSIA) BERHAD KETUA PENGARAH HASIL DALAM NEGERI