The Commissioner General of Inland Revenue vs Cargills Food Services (Pvt) Ltd – CA TAX/0015/2015-2023

In the case between Commissioner General of Inland Revenue and Cargills Food Services (Pvt) Ltd, the court addressed the validity of a tax assessment issued without written reasons for non-acceptance of the taxpayer’s return and without reference to the enabling statutory provision. It was held that the Tax Appeals Commission (TAC) erred by annulling the assessment solely on preliminary procedural grounds without considering substantive issues and that the Court of Appeal retains jurisdiction to review questions of law, including the authority to remit a matter for further substantive determination. The principle reaffirmed is that appellate review encompasses both procedural and substantive matters arising from a case stated, in accordance with the Tax Appeals Commission Act, sections 11A