| 21/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No:193 |
Decided: 20th October, 2004 |
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ADDITIONAL ASSESSMENTS. TIME LIMITS. ADDITIONAL GROUNDS OF OBJECTION.
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The appellant in this case was obviously a recalcitrant taxpayer and a difficult person to deal with. Instead of addressing the real merits of his appeal, he restricted himself to raising procedural points regarding assessments and additional assessments raised upon him.
The present appeal concerned additional assessments which taxpayer claimed were statute barred, having been raised after the statutory time limit. This claim was rejected on the ground that the plea, having been raised for the first time before the tribunals, constituted fresh grounds of objection. A proviso to a paragraph in the Legal Notice regulating appeals to the Board seems to have been raised in status to over-ride the provisions of the law and decisions delivered by the Court in its Higher Jurisdiction.
The taxpayer's claim was also refused on the grounds that the Board had sufficient reasons to conclude that there had been wilful negligence or fraud, in which case the law itself swept aside all statute barring for the raising of assessments.
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