TAX MATTERS: Technicalities of income tax appeals

It has come to light in our analysis of recent court decisions that most tax cases are not decided on the basis of merits of the objection but rather lost by taxpayers on technicalities, hence our motivation to share a few notes, albeit focusing on income tax appeals.
It is within the right of a taxpayer who is unhappy with the decision given by the Commissioner to file an appeal with either the High Court or the Special Court of Income Tax Appeals (Special Court). Essentially, an appeal precedes the decision of the Commissioner denying or disallowing the taxpayer’s objection. Accordingly, before one can appeal to a court all channels of objection should be exhausted.

An appeal is made to a junior court or court of first instance but one is not restricted from approaching the High Court or Supreme Court for judicial review where the Commissioner General has not exercised his/her discretionary powers pr