| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 22/60 |
Decided: 15 February, 1961 |
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Personal deductions may only be granted if they are claimed on the prescribed form - articles 22 and 24, since repealed, Income Tax Act
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Appellant had failed to submit the prescribed income tax return and the Commissioner issued a best of judgement assessment. Appellant objected to the fact that the Commissioner had not granted him the normal personal deductions to which he felt he was entitled. At this point in time he was given fresh forms to fill in but he failed to submit them to the Commissioner. He only presented them at the appeals stage.
The Board agreed with the Commissioner's decision in view of the fact that article 24 of the Act specifically provided that "Every person who claims a deduction under this Part shall make his claim on the prescribed form", which was to be submitted to the Commissioner within the legal time frames.
An appeal was entered before the Court from this decision (see case no. 41).
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