7 Sept 2021
BELUX HOLDINGS SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-226-08/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-226-08/2020 (Mahkamah Tinggi)
The leave application is dismissed because the Applicant must first exhaust the statutory appeal under section 99 of the Income Tax Act 1967 before seeking judicial review, and no exceptional circumstances were demonstrated to justify bypassing the SCIT; the dispute involves merits/facts suitable for the SCIT.