PROFOUND RELIANCE Sdn Bhd

On the court record

A company litigating statutory error-or-mistake tax relief under the Income Tax Act 1967 on appeal from the Special Commissioners, and separately defending civil injunction proceedings.

Profound Reliance Sdn Bhd appears in the corpus principally in revenue litigation arising from decisions of the Special Commissioners of Income Tax, together with a later injunction matter.

Two connected tax appeals concerned the company's application for relief over a supposed error or mistake in its assessments for the years of assessment 2009 to 2011, made under section 131 of the Income Tax Act 1967. In one appeal the Director General of Inland Revenue appealed against a Deciding Order of the Special Commissioners; in the parallel appeal the company appealed against part of the Special Commissioners' decision, which had unanimously denied its appeal for the year of assessment 2011 over the claimed error or mistake in its tax submission. The court recorded the outcome directly: the Director General's appeal against the decision of the Special Commissioners was allowed, and the company's appeal against that decision was dismissed. The matters thus turned on the statutory error-or-mistake relief and the scope of the Special Commissioners' findings, rather than on any wider tax-policy question.

A third, later matter placed the company as a respondent in a civil action framed in Bahasa Malaysia. It concerned an appeal by the defendants against an order dealing with an application to set aside an interim injunction order, the notice of application at issue being recorded as ditolak dengan kos (dismissed with costs) in the stated sum. The company there was one of several defendants alongside a development entity, in litigation connected to land and development interests.

Read together, these proceedings show the company litigating statutory tax relief before the courts on appeal from the Special Commissioners, and separately defending civil proceedings involving an interim injunction. The narrative confines itself to the statutory provisions and the procedural posture the courts identified, and reports the courts' dispositions only as expressed.