Commissioner General of Inland Revenue v. Ilukkumbura Industrial Automation (Private) Limited – CA TAX 05/2016-2016

In the case between Ilukkumbura Industrial Automation (Private) Limited and the Commissioner General of Inland Revenue, the court addressed the issue of whether a new question of law concerning the legality of an assessor’s involvement in a settlement inquiry could be raised on appeal, in addition to the questions submitted by the Tax Appeals Commission. It was held that the appellant may raise this new question since it bears directly on the validity of the assessment under challenge, reaffirming the principle that only questions of law affecting the outcome of the assessment are properly admissible in such proceedings. Reference was made to established precedents, notably Commissioner General of Inland Revenue v. Dr. S.S.L. Perera and Commissioner General of Inland Revenue v. Koggala Gar