Read the full judgment text of on BabelCite. was delivered on 22 September 2009.
1. On 24 July 2009, the Court allowed the taxpayer’s appeal, annulling five additional assessments made by the Commissioner in the purported exercise of her powers under section 61A of the Ordinance in respect of the years of assessment from 1991/92 to 1995/96. The Court ordered that the case be remitted to the Board with the opinion of the Court and that the Board be directed to remit the case to the Commissioner together with such opinion and with the Board’s direction that fresh additional as