Surani binti Che Ismail
About Surani binti Che Ismail
Surani binti Che Ismail appears as counsel of record in 4 reported Malaysia judgments (2024–2025). These were heard before MYHC (2), MYCOA (1) and MYFC (1).
On the court record
The reported matters concentrate on revenue law and the judicial review of tax decisions on the authority's side, grounded in High Court, Court of Appeal and Federal Court judgments.
Surani binti Che Ismail's reported matters are concentrated in revenue law and the judicial review of tax decisions, argued for the revenue authority in the High Court, the Court of Appeal and the Federal Court. A Court of Appeal decision arose from additional tax assessments for the years of assessment 2011 and 2012, where the appellant taxpayer challenged the affirmation of the Special Commissioners' dismissal of his appeal, raising the taxability of certain allowances; appearing for the respondent Director General, the Court allowed the taxpayer's appeal in part, dismissing the challenge to the additional assessments but setting aside the penalty, with no order as to costs.
A significant apex-court matter concerned the use of judicial review against a decision of the Director General of Inland Revenue, and whether the taxpayer's application for judicial review had merit, in circumstances where bad faith was alleged. Appearing for the appellant revenue authority, the Federal Court unanimously dismissed the appeal but declined to answer the leave questions, a matter that touches the boundary between the statutory appeal route and judicial review in tax disputes.
The profile also includes first-instance judicial reviews of revenue decisions. In one the applicant company argued that the Inland Revenue Board had acted illegally, irrationally or with procedural impropriety, and the Court, exercising its supervisory jurisdiction, dismissed the judicial review with costs; in another, concerning a developer company's claim to deductions for monies paid to a state government, the Court again examined whether judicial review could be sustained. A thread across these decisions is the defence of revenue decisions and the limits of judicial review in tax, from the taxability of allowances and the setting aside of a penalty, to the availability of judicial review against the Director General, argued in the High Court, the Court of Appeal and the Federal Court of Malaysia.
How many cases has Surani binti Che Ismail appeared in?
Surani binti Che Ismail appears as counsel of record in 4 reported Malaysia judgments (2024–2025).
Which courts does Surani binti Che Ismail appear in?
Surani binti Che Ismail appears before MYHC (2), MYCOA (1) and MYFC (1).
What is the focus of Surani binti Che Ismail's reported cases?
They are concentrated in revenue law and the judicial review of tax decisions, argued for the revenue authority, including additional-assessment appeals, the availability of judicial review against the Director General of Inland Revenue, and developer deductions.
What did the Court of Appeal decide on the additional tax assessments?
Appearing for the respondent Director General, the Court allowed the taxpayer's appeal in part, dismissing the challenge to the additional assessments for 2011 and 2012 but setting aside the penalty, with no order as to costs.
What did the Federal Court decide about judicial review against the revenue authority?
Appearing for the appellant revenue authority, the Federal Court unanimously dismissed the appeal but declined to answer the leave questions, in a matter touching the boundary between the statutory appeal route and judicial review in tax disputes.