NISHIMATSU CONSTRUCTION CO LTD vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 MarsdenLR 2801

HIGH COURT MALAYA KUALA LUMPUR
NISHIMATSU CONSTRUCTION CO LTD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Petitioner Advocates:Preetha PA Sreedharan Pillai,Low Fui Lin ,Respondent Advocate: Norsalwani Muhd Nor,Norhamizah Ab Han

Table of Content
1. introduction and nature of the appeal (Para 1 , 2 , 3)
2. factual background of the taxpayer and appeals (Para 4 , 5 , 6 , 7 , 8 , 9)
3. scit's findings on tax assessment and basis period (Para 10 , 11 , 12 , 13 , 14)
4. legal framework governing tax returns (Para 18 , 20 , 21 , 22 , 23)
5. penalties and legal standard of compliance (Para 24 , 25 , 46)
6. court's stance on good faith in tax compliance (Para 49 , 50)

Amarjeet Singh Serjit Singh J:

Introduction

[1] This is an appeal by Nishimatsu Construction Co Ltd ("the taxpayer") against the deciding order of the Special Commissioners of Income Tax ("SCIT") dated 19 September 2022 ("the deciding order"). The SCIT had dismissed four appeals filed against the assessments made by the Director General of Inland Revenue ("DGIR") against the taxpayer in Forms JA dated 27 September 2018 for the Years of Assessment ("YA") 2013, 2014, 2015 and 2016 together with the imposition of penalties under s 113(2) of the Income Tax Act 1967 (" ITA ") ("the impugned Form JAs"). The four appeals were heard together.

[2] The SCIT decided that under subsections 55(3) and 55(4) of the ITA , the divisible income from a partnership for a YA co

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2025 MarsdenLR 2801

HIGH COURT MALAYA KUALA LUMPURNISHIMATSU CONSTRUCTION CO LTD – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (4)

HIGH COURT MALAYA KUALA LUMPUR
NISHIMATSU CONSTRUCTION CO LTD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent