PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI

w-01a-294-04-2024 Court of Appeal (Mahkamah Rayuan) 28 January 2026 • W-01(A)-294-04/2024 • 4 min read

Catchwords

Special Commissioner of Income Tax - notice of additional assessment- Petroleum (Income Tax) Act 1967- Form JA (YA/2010/PYB) and Form JA (YA/2010/CYB) – Notices of Additional Assessment - decision of the Special Commissioners of Income Tax – year of assessment – preciding year basis

Practice Areas

Special Commissioner of Income Tax

Judges (3)

Nadzarin bin Wok Nordin Coram Ravinthran a/l Paramaguru Coram Wong Kian Kheong Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent PETROLIAM NASIONAL BERHAD Appellant

Case Significance

PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI is a Court of Appeal (Mahkamah Rayuan) decision dated January 28, 2026 (citation: w-01a-294-04-2024). The panel comprised Nadzarin bin Wok Nordin, Ravinthran a/l Paramaguru and Wong Kian Kheong, with Wong Kian Kheong delivering the judgment.

What was the outcome of PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI?

PETROLIAM NASIONAL BERHAD (PETRONAS) v KETUA PENGARAH HASIL DALAM NEGERI is a Court of Appeal decision dated January 28, 2026. The case was heard by Nadzarin bin Wok Nordin. See the full judgment for details.