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ISSUES FOR DETERMINATION
The following issues have been formulated for determination by the parties;
(1) Whether in the circumstances of this Appeal, the Appellant’s Notice of Objection dated the 26th Day of September,2018 and served on the 2nd Day of October, 2018 was filed out of time.
(2) Whether the Appellant is in breach of Section 69 (2)(a) of Companies Income Tax Act (CITA) thus rendering the Appellant’s Notice of Objection dated the 26 Day of September, 2018 but served on the Respondents on the 2nd Day of October, 2018 invalid and making the assessment made by the Respondent on the 27th Day of August, 2018 final and conclusive
(3) Whether there is a valid Appeal lodged before this Tribunal such that the Jurisdiction of the Tribunal can be activated.