Profound Reliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

wa-14-13-05-2022 High Court (Mahkamah Tinggi) 2 July 2025 • WA-14-13-05/2022 • 50 min read

10 cases cited (0 SG, 10 foreign)

Catchwords

Appeal by Profound against part of the SCIT panel of three's decision that had unanimously and on its motion denied Profound's appeal for YA 2011 over a supposed error or mistake in its tax submission. On 03.07.2025, I find: The DGIR’s Appeal against the decision of the SCIT is allowed and Profound’s Appeal against the decision of the SCIT is dismissed.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Counsel (6)

Inland Revenue Board Firm Lee Hishammuddin Allen & Gledhill Firm Anis Afiqah Che Rahim Counsel Respondent Azrul Safinas bt Rosli Counsel Respondent Chris Toh Pei Roo Counsel Appellant Jay Fong Sia Sheng Counsel Appellant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent PROFOUND RELIANCE Sdn Bhd Appellant

Case Significance

Profound Reliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated July 2, 2025 (citation: wa-14-13-05-2022). The case was decided by Hayatul Akmal binti Abdul Aziz.

Key issues: On 03.07.2025, I find: The DGIR’s Appeal against the decision of the SCIT is allowed and Profound’s Appeal against the decision of the SCIT is dismissed..

What was the outcome of Profound Reliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri?

Profound Reliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated July 2, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.

Statutes Cited

Federal Constitution

Art 13(2)

Income Tax Act 1967 (Cap 53)

Cases Cited (10)

MY (10)

[1974] 1 MLJ 182 [1989] 1 MLJ 473 [2008] 2 MLJ 547 [2017] 5 CLJ 526 [2017] 6 AMR 68 [2017] 7 MLJ 449 [2020] 4 MLJ 1 [2022] MLJU 2997 [2024] 2 MLJ 706 [2024] MLJU 1271

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-13-05-2022)