KETUA PENGARAH HASIL DALAM NEGERI vs ENSCO GERUDI (M) SDN BHD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 MarsdenLR 933

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
ENSCO GERUDI (M) SDN BHD – Respondent

Petitioner Advocates:Ahmad Isyak Mohd Hassan,Azleena Md Khairuddin ,Respondent Advocate: Jason Liang Dinghui,Kellie Allison Yap Siu Yiin,Ng Anlynn

Table of Content
1. appeal regarding authority and jurisdiction of tax assessments. (Para 1 , 2 , 19)
2. factual background on the respondent and audit findings. (Para 4 , 5 , 6 , 20)
3. judicial review principles and the necessity for exceptional circumstances. (Para 23 , 34 , 36)

Azizah Nawawi JCA:

[1] This is an appeal by the Director General of Inland Revenue ("DGIR") against the decision of the learned High Court Judge dated 3 May 2021 in allowing the Respondent's application to quash the decision of the DGIR.

[2] The decision of the DGIR is in respect of the notice of additional assessment dated 22 July 2020 and the audit findings dated 23 October 2019, 30 January 2020 and 22 June 2020 for the assessment for Year of Assessment ("YA") 2012 - 2017. These are based on the DGIR's decision to make adjustments on the Respondent's transaction with Ensco Labuan Limited under s 140A of the Income Tax Act 1967 (" ITA ").

[3] Having considered the Appeal Records and the submissions of all parties, we have allowed the DGIR's appeal and these are the grounds for our decision.

Salient Facts

[4] The respondent is a private limited company incorporated in Malaysia on 29 July 1994, and is primarily

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2023 MarsdenLR 933

COURT OF APPEAL PUTRAJAYAKETUA PENGARAH HASIL DALAM NEGERI – AppellantVersusENSCO GERUDI (M) SDN BHD – Respondent

Cases Referred (2)

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
ENSCO GERUDI (M) SDN BHD – Respondent