JUDGMENT

Faizah Jamaludin J:

Introduction

[1] This is an appeal to the High Court by Idaman Pelita Sdn Bhd ("the taxpayer") by way of case stated by the Special Commissioners of Income Tax ("SCIT") against the SCIT's deciding order made on 30 November 2012 ("deciding order").

[2] The taxpayer had filed an appeal to the SCIT against a notice of assessment dated 23 March 2010 raised by the Director General of Income Tax ("DGIR") against the taxpayer for the year of assessment 2001 ("YA 2001") comprising of income tax payable in the sum of RM4,484,259.64 and penalty in the sum of RM1,345,277.89.

[3] After the hearing of the appeal, the SCIT dismissed the taxpayer's appeal and upheld the DGIR's assessment for YA 2001.

[4] Dissatisfied with the SCIT's decision, the taxpayer filed this appeal to the High Court under para 34 of Schedule 5 of the Income Tax Act 1967 (" ITA ").

[5] The law is settled that appeals to the High Court against the deciding orders of the SCIT are on questions of law only: see Edwards (HM Inspector of Taxes) v. Bairstow & Harrison [1955] 36 TC 207; [1956] AC 14; Chua Lip Kong v. Director-General Of Inland Revenue , [1982] 1 MLJ 235, PC; UHG v. Director-General Of Inl