Re-opening of assessments in terms of section 79 of the Income Tax Act : its constitutionality

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 229

S.A. Cases Cited :

Carlson Investments Share Block v CIR 2001 (3) SA 210 (WLD)

CIR v Guiseppe Brollo Properties (Pty) Ltd 1994 (2) SA 147 (A)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 79

Subject :

Constitutional law

Taxation

Assessment

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