TAN TSUEY YING v KETUA PENGARAH HASIL DALAM NEGERI

wa-14-4-04-2022 High Court (Mahkamah Tinggi) 10 March 2026 • WA-14-4-04/2022 • 9 min read

Catchwords

appeal by the Appellants pursuant to paragraph 34, Schedule 5 of the Income Tax Act 1967 (‘ITA 1967’) against the Deciding Order of the Special Commissioner of Income Tax (‘SCIT’) dated 6.4.2022 whereby the SCIT had dismissed the appeal by the Appellants against the Notice of Additional Assessment (Form JA) for Year of Assessment (‘YA’) 2013 and YA 2014

Judges (1)

Aliza binti Sulaiman Delivered

Counsel (7)

Inland Revenue Board Firm Shafee & Co. Firm Ahmad Ridzuan Bin Othman Counsel Respondent Ariffudin Bin Shahrulzani Counsel Respondent Lim Zun Kang Counsel Appellant Sarah Maalini Abishegam Counsel Appellant Tan Sri Dato' Muhammad Shafee Bin Md Abdullah Counsel Appellant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Tan Tsuey Ying Appellant

Statutes Cited

Income Tax Act 1967 (Cap 53)

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-4-04-2022)