The Court of Appeal on Wednesday (Aug 11) has disallowed an application by lawyer Tan Sri Muhammad Shafee Abdullah, appearing for Datuk Seri Najib Razak and his son Datuk Mohd Nazifuddin, to refer constitutional issues involving Section 106 (3) of the Income Tax Act 1967 to the Federal Court.
A three-member bench led by Justice Datuk Abdul Karim Abdul Jalil decided to proceed with the appeal proper brought by the former prime minister and his son in connection with the Inland Revenue Board's (IRB) suit over recovery of income tax arrears.
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