| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 14/92 |
Decided: 1 July, 1993 |
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No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
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Appellant objected to the Commissioner's deemed distribution orders issued under article 22 (now article 43, Income Tax Act), claiming that the non-distribution had not been an attempt to avoid or reduce the distribution of profits but to have funds available for the expansion and the development of the business from internal resources.
The Commissioner raised a nullity plea, maintaining that since he had not yet issued his letter of refusal, the company did not have the right to enter the appeal.
The Board held that the appeal procedure was governed by article 67(1) which laid down that a valid appeal can only be entered within thirty days from the delivery of the Commissioner's refusal. Since, to date, the Commissioner had not yet issued his refusal of the objections, the company did not have right of appeal yet.
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