Read the full judgment text of HCIA 3/2017 on BabelCite. This HCIA judgment was delivered on 11 March 2020.
1. Mr Suen Hung Shan is a taxpayer who had objected to the personal assessment for the year of assessment 2009/10 raised on him and eventually unsuccessfully appealed to the Board of Review (“ Board ”), as the Board found that his appeal was out of time and refused to extend time. He has filed a summons in this court under s 69 of the Inland Revenue Ordinance (Cap 112) (“ Ordinance ”) to apply for leave to appeal against the Board’s decision. The respondent (“ Commissioner ”) has applied to st
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