Read the full judgment text of HCAL 000049/2005 on BabelCite. This High Court CFI judgment was delivered on 3 January 2006.
1. In these proceedings, the applicant seeks to judicially review the decisions of the Commissioner of Inland Revenue (“the Commissioner”) refusing to re-consider his late objections to the assessments to tax for the years of 1997/1998 to 2001/2002. The Commissioner has taken the view that since the revised assessment for the year 1997/1998 was agreed under section 64(3) of the Inland Revenue Ordinance, cap.112, the applicant has no right to re-open and object to it. As for the assessment and
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