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.