13 Aug 2008
MAX BECKHAM V THE COMMISSIONER OF INLAND REVENUE CA CA438/2007
- Citation
- openlaw-4bc4e292_18c8_41be_a180_25c8d1c17afc.pdf
- Court
- Court of Appeal
The Authority had jurisdiction to substitute an assessment under s CD 1(2)(e) after setting aside the para (f) assessment because hearing authorities have the statutory powers of the Commissioner and may make any assessment the Commissioner could have made; on the evidence the Authority was entitled to find para (e) applied and the appeal is dismissed.