JUDGMENT

Hamid Sultan Abu Backer J:

[1] This is our judgment in respect of the appellant's appeal and the respondent's cross appeal. We heard both the appeals on 5 December 2012 and allowed the appellant's appeal and dismissed the respondent's cross appeal with costs to the appellant. My learned brothers, Datuk Linton Albert and Datuk Wira Mohtarudin bin Baki, have read the judgment in draft form and approved the same.

[2] The appeal revolves on a complaint of the appellant that the learned High Court Judge interfered in the finding of facts of the Special Commissioners of Income Tax (SCIT) and to drive home the point relies on the case of ; [1982] 1 MLJ 235 where the Privy Council in no uncompromising terms held:

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"Their Lordships cannot stress too strongly how important it is that, in every Case Stated for the opinion of the High Court, the Special Commissioners should state clearly and explicitly what are the findings of fact upon which their decision is based and not the evidence upon which those findings, so far as they consist of primary facts, are founded. Findings of primary facts by the Special Commissioners are unassailable. They can be neither overruled nor supplem