Republic v Commissioner of Domestic Taxes Ex-parte Noble Gases International Limited [2016] KEHC 7631 (KLR)
- Court
- High Court of Kenya
- Case number
- 7631
- Citation
- [2016] KEHC 7631 (KLR)
- Decided
- 14 April 2016
The court finds that the stamp on the Applicant's objection notice is similar to the one used in the Respondent's Return Processing Section and that it would be going overboard to find that the stamp was not obtained from the office of the Respondent.
Facts
The Respondent served the Applicant with additional assessments of taxes on November 21, 2014. On December 4, 2014, the Applicant filed an objection notice under Section 84 of the Income Tax Act, which was received by the Respondent on the same day. The Applicant claims it has not received the Respondent's decision on the objection.
Issues
- Validity of the Applicant's objection notice
- Receipt of the Applicant's objection notice by the Respondent
Reasoning
The court acknowledges the Applicant's claim of receiving the objection notice but finds that the Respondent's evidence of non-receipt is credible. The court does not find the stamp on the notice conclusive evidence of receipt.
Outcome
The court dismisses the ex-parte application.
Orders
- The court dismisses the ex-parte application
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