| 9/9/2010 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 86 |
Decided: 05 March, 1971 |
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Appeals Filed Late
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This case was essentially identical to that reported under case no. 85 and need not be reviewed in detail.
During the hearing of the appeal before the Board, the Commissioner had pleaded that, apart from the appeal having been filed late, he had served no notice of refusal on the taxpayer from which an appeal could be filed as he had in fact come to an agreement with the taxpayer or the amount of tax payable. The Board disposed of the case by accepting the Commissioner's plea of nullity as the appeal had been filed late.
BSC Case No: 23/70
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