Commissioner of Inland Revenue v V H Farnsworth Ltd - [1984] 1 NZLR 428

Income tax — Objection procedures — Extent to which changes of ground were allowable in proceedings by case stated — Whether the Commissioner may defend his assessment on a legal basis other than that on which the assessment had been made and objection taken — Court's jurisdiction under s 33(11)(b) discussed — Income Tax Act 1976, ss 25 and 33.