1 Apr 2022
Kerajaan Malaysia FOO HOLDINGS SDN. BHD.
- Citation
- AA-21NCvC-13-03/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-21NCvC-13-03/2021 (Mahkamah Tinggi)
The NOA was validly served under s145(2) to the taxpayer's authorised agent and the Defendant had knowledge; section 106(3) of the Income Tax Act precludes challenging the amount in civil recovery proceedings so the Defendant's asserted grounds (including pending SCIT appeal and prior RPGT/CKHT5A) do not create triable issues in this summary proceeding; Defendant failed to raise bona fide triable issues, therefore summary judgment under Order 14 is appropriate and entered for the Plaintiff for RM5,515,225.51 with costs.