PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI

w-01a-294-04-2024 Court of Appeal (Mahkamah Rayuan) 28 January 2026 • W-01(A)-294-04/2024 • 4 min read

Catchwords

Special Commissioner of Income Tax - notice of additional assessment- Petroleum (Income Tax) Act 1967- Form JA (YA/2010/PYB) and Form JA (YA/2010/CYB) – Notices of Additional Assessment - decision of the Special Commissioners of Income Tax – year of assessment – preciding year basis

Judges (3)

Nadzarin bin Wok Nordin Coram Ravinthran a/l Paramaguru Coram Wong Kian Kheong Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent PETROLIAM NASIONAL BERHAD Appellant

Case Significance

PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI is a Court of Appeal (Mahkamah Rayuan) decision dated January 28, 2026 (citation: w-01a-294-04-2024). The panel comprised Nadzarin bin Wok Nordin, Ravinthran a/l Paramaguru and Wong Kian Kheong, with Wong Kian Kheong delivering the judgment.

What was the outcome of PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI?

PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI is a Court of Appeal decision dated January 28, 2026. The case was heard by Nadzarin bin Wok Nordin. See the full judgment for details.

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-294-04-2024)