Wadugodapitiya vs The Commissioner General of Inland Revenue – CA TAX APPEAL NO. 06/2007-2021

In the case between Mrs. R.C. Wadugodapitiya (Appellant) and The Commissioner General of Inland Revenue (Respondent), the Court addressed whether the assessment determined by the Board of Review under the Inland Revenue Act No. 28 of 1979 should be upheld or set aside, focusing on the validity of the appeal against the tax assessment where the legal questions were identical to those in related tax appeals. It was held that the present appeal should be dismissed, as the parties agreed to be bound by the outcome of a previously decided, identical appeal (CA (Tax) Appeal No. 01/2007), which had confirmed the Board of Review’s assessment. The holding reaffirmed that judicial consistency is maintained where identical questions of law have been previously adjudicated, emphasizing reliance on pre