| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 23/70 |
Decided: 18 November, 1970 |
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An appeal filed outside the time limit was null - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
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The Board established that, though appellant was abroad during the period when the Notice of Refusal was posted to him, it was in his possession during the timeframe prescribed by law. As a matter of fact during that period he had written to the Commissioner commenting on the notice of refusal but lodged the appeal proper months later. The appeal was considered to be null and dismissed.
An appeal was entered before the Court from this decision (see case no. 86).
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