Avery Lounge Limited v Commissioner of Domestic Taxes (Income Tax Appeal E213 of 2024) [2026] KEHC 769 (KLR) (Commercial and Tax) (30 January 2026) (Judgment)
- Court
- High Court of Kenya
- Case number
- 769
- Citation
- [2026] KEHC 769 (KLR)
- Decided
- 30 January 2026
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeIncome Tax AppealPostureAppeal from a Tax Appeals Tribunal decisionCoramHELENE R. NAMISI
Holding
The Court upholds the Tribunal's decision, finding that the Appellant failed to provide sufficient documentary evidence to rebut the Commissioner's assessment.
Facts
Avery Lounge Limited was a registered taxpayer operating a lounge and restaurant business. The Commissioner of Domestic Taxes issued an Objection Decision confirming assessments in their entirety, citing the Appellant's failure to provide sufficient documentary evidence.
Issues
- Burden of proof in tax disputes
- Methodology of 'Best of Judgment' assessment
- Relevance of bank statements in assessing income
Reasoning
The Court agrees with the Tribunal's reasoning that the Appellant did not provide sufficient evidence to establish that the assessments were excessive and incorrect.
Outcome
Appeal dismissed
Authorities cited
Legislation (2)
- Tax Procedures Act
- Kenya Revenue Authority Act
Cases cited (3)
- Kenya Revenue Authority v Maluki Kitili Mwendwa
- Van Boeckel v. Customs & Excise Commissioners
- Digital Box Limited v. Commissioner of Domestic Taxes
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.
Loading judgment…