KETUA PENGARAH HASIL DALAM NEGERI v JEFFERY FLORIAN

q-01a-158-03-2021 Court of Appeal (Mahkamah Rayuan) 29 July 2024 • Q-01(A)-158-03/2021

Catchwords

Judicial Review Application - Notices of Additional Assessment - Section 91(1) of the Income Tax Act 1967 - an order for Certiorari - to quash a notice of assessment - appeal to the Special Commissioner of Income Tax - disposal of shares - not taxable under the Real Property Gains Tax Act 1967 - real property gains tax - doctrine of procedural fairness - exceptional circumstances - disagreement or dispute over facts and interpretation of law - statutory right to appeal - challenge the lawfulness of the decision-making process - whether there is an intention to trade or not

Judges (3)

Azhahari Kamal bin Ramli Coram Hashim bin Hamzah Coram Mariana binti Haji Yahya Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Appellant Jeffery Florian Respondent

Judgment

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Source: eJudgment (q-01a-158-03-2021)