Kagame Autospares v Commissioner of Domestic Taxes (Income Tax Appeal E276 of 2025) [2026] KEHC 4160 (KLR) (Commercial and Tax) (19 March 2026) (Ruling)
- Court
- High Court of Kenya
- Case number
- 4160
- Citation
- [2026] KEHC 4160 (KLR)
- Decided
- 19 March 2026
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeIncome Tax AppealPostureApplication for extension of time to appeal, Motion to strike out appealCoramMA OTIENO, Majanja
Holding
The Court dismissed the application for extension of time and struck out the appeal as it was filed out of time.
Facts
The Applicant sought an extension of time to lodge a Notice of Appeal, Memorandum of Appeal, and Record of Appeal out of time against the judgment of the Tax Appeals Tribunal.
Issues
- Whether the Applicant's Notice of Appeal was filed within the statutory time limit
- Whether the Court has jurisdiction to entertain the application for extension of time
Reasoning
The Court found that the appeal was filed out of time and that the Court does not have jurisdiction to entertain the application for extension of time.
Outcome
The application for extension of time and the appeal were dismissed.
Orders
- The Notice of Motion dated 16th December 2025 is dismissed for want of prosecution.
- The Appeal is struck out and dismissed, the same having been filed outside the 30-day period required under Section 32 of the Tax Appeals Tribunal Act.
Authorities cited
Legislation (1)
- Tax Appeals Tribunal Act
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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