SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) v Kerajaan Malaysia
Catchwords
1. This appeal concerns the Defendant’s challenge against the Sessions Court’s decision granting summary judgment to the Plaintiff under Order 14 ROC 2012. 2. The core issue is whether service of Notices of Assessment for Years 2017 and 2018 was duly effected under section 145(2) of the Income Tax Act 1967. 3. Evidence shows the notices were properly sent to the Defendant’s last known address as declared in Form C. 4. The Defendant failed to notify any address change under section 89 of the same Act. 5. The Sessions Court’s decision was correct. 6. Appeal dismissed with costs of RM8,000 subject to allocator.
Practice Areas
1. This appeal concerns the Defendant’s challenge against the Sessions Court’s decision granting summary judgment to the Plaintiff under Order 14 ROC 2012. 2. The core issue is whether service of Notices of Assessment for Years 2017 and 2018 was duly effected under section 145(2) of the Income Tax Act 1967. 3. Evidence shows the notices were properly sent to the Defendant’s last known address as declared in Form C. 4. The Defendant failed to notify any address change under section 89 of the same Act. 5. The Sessions Court’s decision was correct. 6. Appeal dismissed with costs of RM8,000 subject to allocator.
Judges (1)
Case Significance
SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ... is a High Court (Mahkamah Tinggi) decision dated September 9, 2025 (citation: ja-12ancvc-14-06-2024). The case was decided by Noradura binti Hamzah.
Key issues: 1. This appeal concerns the Defendant’s challenge against the Sessions Court’s decision granting summary judgment to the Plaintiff under Order 14 ROC 2012..
What was the outcome of SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ...?
SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ... is a High Court decision dated September 9, 2025. The case was heard by Noradura binti Hamzah. See the full judgment for details.