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.