21 Jun 2023
Kerajaan Malaysia MAJU HOLDINGS SDN BHD (DAHULU DIKENALI SEBAGAI PEMBANGUNAN SWASTA SDN BHD)
- Citation
- WA-21NCvC-232-11/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-21NCvC-232-11/2021 (Mahkamah Tinggi)
Defendant failed to raise any triable issue outside the scope of s106(3) ITA 1967; the filed return constituted a deemed notice of assessment under s90 and created an immediate liability; because s106(3) bars the court from entertaining challenges to assessment or penalties, summary judgment was granted for the Plaintiff for RM5,307,041.22 with 5% p.a. interest and costs.