DS v Commissioner For SARS (13238/2008, 13164/2008) [2014] ZAWCHC 199 (8 December 2014)

Brief Summary

Tax Law — Assessment — Objection to tax assessment — Taxpayer challenging the validity of assessments issued by the Commissioner for SARS — Taxpayer contending that assessments were based on incorrect information and lacked proper justification — Legal issue of whether the assessments were validly issued and whether the taxpayer had grounds for objection — Court held that the assessments were valid, as the Commissioner acted within the scope of authority and the taxpayer failed to provide sufficient evidence to substantiate claims of incorrectness.