Commissioner General of Inland Revenue v. CF Insurance Brokers (Private) Limited – CA TAX/0040/2019-2022

In the case between CF Insurance Brokers (Private) Limited (Appellant) and the Commissioner General of Inland Revenue (Respondent), the court addressed whether the Tax Appeals Commission (TAC) exceeded its statutory timeframe for appeals, the mandatory or directory nature of such time limits, the substantive procedural requirements for issuing tax assessments, the legality of appeal acknowledgment and delegation within the Inland Revenue Department, and the scope of exemptions for insurance brokerage income under the Nation Building Tax (NBT) Act. It was held that TAC’s determination remained valid notwithstanding the exceeded timeframe, as time limits under the statute were deemed directory. The assessment process and the issuance of notices were found compliant with statutory requirement