Lim Hian Yu Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

pa-14-3-08-2023 High Court (Mahkamah Tinggi) 12 June 2025 • PA-14-3-08/2023 • 15 min read

2 cases cited (0 SG, 2 foreign)

Catchwords

This is an appeal by the taxpayers (“the Appellants”) against the Deciding Order of the Special Commissioners of Income Tax (“SCIT”) dated 28.7.2023, in relation to the Notices of Assessment and Notices of Additional Assessment for the Year of Assessment (“YA”) 2016, collectively dated 5.4.2019 (“the Assessment”). The SCIT had, by its decision, dismissed the Appellants’ appeal filed via Form Q against the said Assessment issued under the Real Property Gains Tax Act 1976 (“RPGTA 1976”) by the Respondent. The Appellants seek an order of this Court to allow the appeal, set aside the SCIT’s Deciding Order dated 28.7.2023, and discharge the Assessments issued by the Respondent.

Judges (1)

Rozana binti Ali Yusoff Delivered

Counsel (6)

Lembaga Hasil Dalam Negeri Firm TF Leow & Associates Firm Amir Syafiq bin Abdul Karim Counsel Respondent Leow Min Shiuan Counsel Appellant Muhammad Arif bin Zaini Counsel Respondent TF Leow Counsel Appellant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Lim Hian Yu Sdn Bhd Appellant

Statutes Cited

Income Tax Act 1967 (Cap 53)

Cases Cited (2)

UK (1)

[1956] AC 14

MY (1)

[2023] 6 CLJ 701

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (pa-14-3-08-2023)