Commissioner General of Inland Revenue v. John Keells Holding PLC – CA TAX/0043/2014-2022

In the case between the Commissioner General of Inland Revenue (on behalf of the Tax Appeals Commission) and John Keells Holding PLC, the court addressed whether the Tax Appeals Commission (TAC) possessed jurisdiction to determine an appeal in the absence of an assessment determination by the Commissioner General of Inland Revenue. It was held that the Court of Appeal retains jurisdiction to determine a case stated on a question of law, even without a determination from the TAC regarding the quantum or nature of the assessment. This holding underscores the principle that remitting the case to the TAC with the Court’s opinion is a distinct and viable statutory alternative to the options of confirming, reducing, increasing, or annulling the assessment. The decision relied on statutory interp