A. H. Mohideen vs Commissioner General of Inland Revenue – CA 02/2007-2014

In the case between A. H. Mohideen (Appellant) and the Commissioner General of Inland Revenue (Respondent), the court addressed legal issues concerning income tax assessments for the years 1992/93, 1993/94, and 1994/95. Central issues included the Board of Review’s authority to reopen proceedings after the repeal of a tax amnesty, adherence to statutory time limits for determinations, compliance with procedural requirements under the Inland Revenue Act, adverse inferences regarding missing records, and the sufficiency of the Board’s evidential assessment. The court held that the repeal of the tax amnesty by subsequent legislation revived all pre-amnesty tax liabilities and did not confer vested rights on the taxpayer in these circumstances. The limitation for determinations was calculated