BATH LTD v ZIMBABWE REVENUE AUTHORITY 2020 (2) ZLR 477 (SC)
Citation | 2020 (2) ZLR 477 (SC) |
Case No | Judgment No. HH-552-20 |
Court | Special Court for Income Tax Appeals |
Judge | Kudya J |
Heard | 5 February 2019; 8 February 2019 |
Judgment | 28 August 2020 |
Counsel | E T Matinenga, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – assessment – self-assessment – power of Commissioner-General to reopen assessments – may not reopen an initial assessment which is over six years old, unless satisfied that it was based on fraud or misrepresentation or wilful non-disclosure of facts – misrepresentation or fraud – meaning of – wider than in criminal law
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