AIA BERHAD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI

wa-25-297-10-2020 High Court (Mahkamah Tinggi) 18 February 2025 • WA-25-297-10/2020

Catchwords

REVENUE LAW: Judicial review – Alternative remedy of appeal – Specialised body – Special Commissioners of Income Tax (SCIT) – Government of Malaysia v Jagdis Singh and Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-Sama Serbaguna Sungai Gelugor Dengan Tanggungan – Special circumstances test – Director-General of Inland Revenue ('DGIR') raised notices of additional assessment – Whether assessment correct – Whether for High Court or SCIT to determine – Section 99 of the Income Tax Act 1967

Practice Areas

REVENUE LAW: Judicial review

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

AIA BERHAD Applicant KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI Respondent

Case Significance

AIA BERHAD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI is a High Court (Mahkamah Tinggi) decision dated February 18, 2025 (citation: wa-25-297-10-2020). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of AIA BERHAD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI?

AIA BERHAD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI is a High Court decision dated February 18, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.