Commissioner of Inland Revenue v Legarth - [1969] NZLR 137

Income tax — Reopening and amendment of assessments — Amendment after four years — Opinion of Commissioner that returns fraudulent or wilfully misleading — Objection by taxpayer — Case stated for Board of Review — Jurisdiction of Board to redetermine whether return wilfully misleading — Onus of proof — Land and Income Tax Act 1924, ss. 24, 30, 35 (f) — Inland Revenue Department Amendment Act 1960, ss. 18-30.