Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd - [1994] 2 NZLR 681

Revenue — Income tax — Assessment — Deductions — Whether correctness of assessment a justiciable issue — Whether purported "tentative" assessment a true assessment in the scheme of the Act — Whether correctness of assessment justiciable by way of judicial review or by way of objection — Income Tax Act 1976, ss 19(1), 21, 23, 25, 26, 27, 29, 30, 32 and 33.

Practice and procedure — Striking out proceedings — Judicial review proceedings — Whether purported "tentative" assessment a true assessment in the scheme of the Income Tax Act 1976 - Whether correctness of assessment justiciable by way of judicial review — Whether an arguable case to support striking out proceedings — High Court Rules, R 186.