Dr I M Hassim v The Commissioner, South African Revenue Service

Dr Hassim, a medical practitioner registered for VAT, was assessed by SARS for additional income tax and VAT after investigations revealed undisclosed bank accounts into which payments from medical aid schemes were deposited between 1995 and 1997. SARS issued assessments based on these deposits. Dr Hassim objected to the assessments on multiple grounds, including lack of factual basis and constitutional infringements. After SARS disallowed the objections, he appealed to the Income Tax Special Court. Before the merits were heard, he applied for an order compelling SARS to make discovery of documents. The Special Court held that discovery could not be ordered because the objections were not stated clearly and granted Dr Hassim leave to amend his notices of objection. Dr Hassim appealed to the Supreme Court of Appeal against that judgment.

The appeal was struck from the roll with costs.

The case confirms that interlocutory and procedural rulings of the Income Tax Special Court, including rulings on discovery, are not appealable under s 86A of the Income Tax Act. It reinforces the principle against piecemeal appeals in South African procedural law and clarifies the meaning of 'any decision' in tax appeals.