Leah Njeri Njiru v Commissioner of Investigations and Enforcement Kenya Revenue Authority & another [2021] KEHC 8118 (KLR)
- Court
- High Court of Kenya
- Case number
- 8118
- Citation
- [2021] KEHC 8118 (KLR)
- Decided
- 26 March 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Tax Appeals TribunalCoramD. S. MAJANJA, Lush
Holding
The appeal is dismissed with costs to the Respondent.
Facts
The Appellant is challenging the assessment of her income tax liability by the Commissioner of Investigations and Enforcement and Kenya Revenue Authority for the years 2008-2014. The Commissioner assessed her income tax liability at KES. 18,006,461.00, which the Appellant disputes.
Issues
- Whether the Commissioner issued a Notice of Assessment for the years 2008, 2009, 2011, and 2014
- Whether the Tribunal erred in upholding the Commissioner's revised assessment of the Appellant's tax liability at KES. 18,006,461.00
Reasoning
The court finds that the assessments were indeed forwarded to the Appellant through her agents at the material time, and the Tribunal did not err in upholding the assessment.
Outcome
Appeal dismissed
Orders
- Costs to the Respondent
Authorities cited
Legislation (2)
- Income Tax Act
- Tax Procedures Act
Cases cited (2)
- Gatirau Peter Munya v Dickson Mwenda Kithinji and 2 Others [2014] eKLR
- John Munuve Mati v Returning Officer Mwingi North Constituency & 2 others [2018] eKLR
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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