| 22/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 1/89 |
Decided: 24 September, 1996 |
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The Board takes no further cognisance of the case regarding deemed distribution orders after appellant, in the light of Court case nos. 194 and 195, withdraws the appeal - article 43, Income Tax Act
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Appellant had appealed against the deemed distribution orders issued by the Commissioner. The case was deferred sine die pending the outcome of an identical case before the Courts regarding the deemed distribution orders.
On resumption of the hearing the Commissioner, as a result of the Court of Appeal decisions in cases no. 194 and 195 (which held that if the Commissioner does not send his decision on the objections lodged, then there is no right of appeal to the Board) the company withdrew its appeal and the Commissioner consented to the withdrawal.
The Board, by decree, decided not to take further cognisance of the appeal.
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