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Court of Appeal Wellington
27 March; 4, 5, 6, 15 September 1995
Richardson, McKay and Thomas JJ
27 March; 4, 5, 6, 15 September 1995
Richardson, McKay and Thomas JJ
Revenue — Income tax — Judicial review of amended assessment for income tax — Whether review precluded by objection procedure — Income Tax Act 1976, ss 27 and 99.
Practice and procedure — Statement of claim — Striking out proceeding — Test to be applied — Whether Court may refer to affidavits — Whether reasonable cause of action disclosed.
Revenue — Income tax — Judicial review of amended assessment for income tax — Application to strike out pleading — Pleading alleging assessment amended for improper motive — Whether reasonable cause of action disclosed — Income Tax Act 1976, s 99.