| 22/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No:184 |
Decided: 20th October, 2003 |
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APPEAL BY THE REVENUE FROM A BOARD DECISION WHICH HAD CONFIRMED THE ASSESSMENTS RAISED.
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In an unusual case, the Revenue (to the evident perplexity of the Court), appealed from a Board decision which had in fact confirmed assessments raised and in respect of which a notice of refusal had been issued (and likewise confirmed).
The Board had dealt in detail with the points raised by the taxpayer, and had rejected the appeal. The taxpayer did not appeal to the Court against the Board's decision, but the Revenue did. The grounds of appeal were set out to be that the Board had not granted the Revenue the possibility of bringing forward their proof.
The Court rejected these grounds since, as a matter of fact, both sides had had ample chances of putting forward their pleas. In any case, the Revenue did not have a juridical interest in filing the appeal when the Board had confirmed their assessments. (Note: it is nowhere explained what were the underlying motives behind the Revenue's appeal).
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