| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2/89 |
Decided: 16 June, 1999 |
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The Board takes no further cognisance of the appeal after the Commissioner issued a letter informing appellant company that the deemed distribution orders would not be enforced - articles 43 and 44, Income Tax Act
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The case had been adjourned sine die pending the outcome of two Court cases having the same merits (regarding the legality of the deemed distribution orders in accordance with article 22 - now 43 - and the alleged nullity of the relative appeals).
Following the company's application under article 44 of the Income Tax Act, the Commissioner had, in the meantime, informed appellant company that he would not be enforcing the deemed distribution orders. As a result, the Commissioner claimed that the Board could not take further cognisance of the case. However the company objected to this because not all the relevant assessments had been revised. The Commissioner replied that considering the fact that two of the three shareholders had actually received revised assessments
The Board held that it would not take further cognisance of the appeal considering especially the Commissioner's letter to appellant company advising that he would not be enforcing the deemed distribution orders.
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