Maxwell v Commissioner of Inland Revenue - [1962] NZLR 683

Revenue — Income tax — Assessment — Amendment within 10 years — Formation of opinion that return fraudulent or wilfully misleading not barred by taxpayer's acquittal on charge of making false return — Power of Commissioner to delegate right to form such opinion — Inland Revenue Department Act 1952, s. 10 — Land and Income Tax Act 1954, ss. 24, 26.

Revenue — Res judicata — Taxpayer acquitted on charge of wilfully filing false return of income — Whether Commissioner may still form opinion that same return fraudulent or wilfully miseading.