| 10/2/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case no. 10/53 |
Decided: 19 May, 1953 |
   |
|
Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
|
The Commissioner claimed that the appeal was null as it was entered beyond the prescribed period. Form A was, in fact, presented one month late.
A company employee testified that he had filed Form A late as he was abroad when the refusal had been delivered. The Board held that the prescribed time limit could not be extended.
The Board accepted the Commissioner's nullity plea and rejected the appeal.
|
|
|
|
|