KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) v 1. ) Lembaga Hasil Dalam Negeri (LHDN) 2. ) Jabatan Peguam Negara

wa-25-113-05-2025 High Court (Mahkamah Tinggi) 30 October 2025 • WA-25-113-05/2025 • 21 min read
14 cases cited (0 SG, 14 foreign)

Catchwords

Whether the Applicant’s objections in respect of the Notice of Assessment/ Amended Assessment are statutorily time-barred - Whether the Applicant failed to exhaust statutory domestic remedies

Judges (1)

Aliza binti Sulaiman Delivered

Counsel (6)

Attorney General's Chambers Firm Zailan & Associates Firm Nur Amyra Binti Dato' Zailan Counsel Applicant Nur Izzatul Amirah binti Zawawi Counsel Applicant Saravanan Kuppusamy Counsel Respondent Zailan bin Haji Mohamed Counsel Applicant

Parties (3)

Jabatan Peguam Negara Respondent Lembaga Hasil Dalam Negeri Respondent Kelab Pembina-pembina Selangor (selangor Builders' Club) Applicant

Case Significance

KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) v 1. ) Lembaga Hasil... is a High Court (Mahkamah Tinggi) decision dated October 30, 2025 (citation: wa-25-113-05-2025). The case was decided by Aliza binti Sulaiman.

Key issues: Whether the Applicant’s objections in respect of the Notice of Assessment/ Amended Assessment are statutorily time-barred - Whether the Applicant failed to exhaust statutory domestic remedies.

What was the outcome of KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) v 1. ) Lembaga Hasil...?

KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) v 1. ) Lembaga Hasil... is a High Court decision dated October 30, 2025. The case was heard by Aliza binti Sulaiman. See the full judgment for details.

Statutes Cited

Income Tax Act 1967
s 99
National Land Code (Cap 828)
Rules of Court 2012
Stamp Act 1949 (Cap 378)

Cases Cited (14)

UK (1)
[1982] AC 617
MY (13)
[1983] 1 CLJ 130 [1999] 3 MLJ 110 [2006] 5 MLJ 60 [2008] 6 CLJ 235 [2012] 4 CLJ 478 [2016] 1 MLJ 544 [2017] 2 MLJ 197 [2017] 4 MLJ 656 [2018] MLJU 590 [2019] 1 MLJ 307 [2020] 3 MLJ 114 [2020] 5 MLJ 207 [2024] 4 MLJ 288

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-113-05-2025)