Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD

wa-14-2-02-2023 High Court (Mahkamah Tinggi) 1 July 2025 • WA-14-2-02/2023 • 22 min read

8 cases cited (0 SG, 8 foreign)

Catchwords

This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (DGIR) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 20.01.2023, that favored the respondent’s (Exceptional Landmarks) appeal under section 99 of the ITA 1967 (Right of Appeal) against the DGIR Notice of Additional Assessment (27.11.2017) for the Year of Assessment (YA) 2014. 2. I find that the SCIT has not misdirected herself on the facts and the law. In the circumstances, I see no reason to disturb her findings in the SCIT Deciding Order. The DGIR’s appeal is dismissed with costs.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Counsel (6)

Inland Revenue Board of Malaysia Firm Rosli Dahlan Saravana Partnership Firm Felicia Wong Sie Ying Counsel Respondent Muhammad Arif Zaini Counsel Appellant Nur Hanina Mohd Azhar Counsel Respondent S. Saravana Kumar Counsel Respondent

Parties (2)

EXCEPTIONAL LANDMARK Sdn Bhd Respondent Ketua Pengarah Hasil Dalam Negeri Appellant

Case Significance

Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD is a High Court (Mahkamah Tinggi) decision dated July 1, 2025 (citation: wa-14-2-02-2023). The case was decided by Hayatul Akmal binti Abdul Aziz.

What was the outcome of Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD?

Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD is a High Court decision dated July 1, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.

Statutes Cited

Income Tax Act 1967 (Cap 53)

Cases Cited (8)

MY (8)

[1994] 3 MLJ 713 [2001] 8 CLJ 498 [2005] 5 MLJ 717 [2011] 6 CLJ 829 [2017] 2 MLJ 197 [2017] 7 MLJ 449 [2018] MLJU 433 [2024] MLJU 1271

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-2-02-2023)