6 Dec 2021
Wiramuda (M) Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- W-01(A)-513-10/2020 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-513-10/2020 (Mahkamah Rayuan)
Section 4C of the Income Tax Act 1967 is intra vires the Federal Constitution; the appellant was required to exhaust the statutory appeal to the Special Commissioners under s99(1) because the issues raised involve factual assessment (whether the land was stock in trade) properly determined by SCIT; absent exceptional circumstances the judicial review was inappropriate, therefore the appeal is dismissed and High Court decision affirmed.