Kerajaan Malaysia v SH MOMENTOUS SDN. BHD.

ba-21ncvc-46-08-2025 High Court (Mahkamah Tinggi) 1 March 2026 • BA-21NCvC-46-08/2025 • 12 min read

14 cases cited (0 SG, 14 foreign)

Catchwords

Income Tax: summary judgment-notice of assessments and notices of increased assessments – when to challenge them-in Court or before the Special Commissioner of Income Tax–can the Court hear the taxpayer’s plea if no appeal has been made to the Special Commissioner of Income Tax

Judges (1)

Helmi bin Hamzah Delivered

Counsel (4)

Lembaga Hasil Dalam Negeri Firm Tiong & Associates Firm Muhammad Hassanuddin Bin Roslan Counsel Defendant Noor Amy Afifi Binti Mohd Yusof Counsel Plaintiff

Parties (2)

Kerajaan Malaysia Plaintiff SH MOMENTOUS Sdn Bhd Defendant

Statutes Cited

Income Tax Act 1967 (Cap 53)

Cases Cited (14)

MY (14)

[1966] 2 MLJ 282 [1973] 2 MLJ 163 [1975] 2 MLJ 29 [1989] 1 CLJ 9 [1992] 1 MLJ 629 [1996] 5 MLJ 626 [1999] 7 CLJ 358 [2003] 6 MLJ 225 [2009] 1 MLJ 555 [2012] 1 MLJ 761 [2012] 2 CLJ 16 [2013] 8 CLJ 632 [2020] 12 MLJ 580 [2025] MLJU 2818

Judgment

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Source: eJudgment (ba-21ncvc-46-08-2025)