Liban Trading Limited v Commissioner of Domestic Taxes (Tax Appeal 406 of 2020) [2021] KETAT 126 (KLR) (4 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 126
- Citation
- [2021] KETAT 126 (KLR)
- Decided
- 4 June 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramPATRICK LUTTA, HELEN B1LA MWAI MBUTHIA, ELISHAH NJERU HABON FARAH
Holding
The Appeal is dismissed as the objection was not validly lodged within the statutory timelines
Facts
The Appellant, Liban Trading Limited, was assessed KShs 1,137,632,235 for the period 2013-2018 due to alleged non-compliance with tax obligations. The Appellant filed a late objection and an appeal.
Issues
- Whether the Appellant's Appeal is valid
- Whether the Appellant's objection was timely filed
Reasoning
The Tribunal found that the Appellant's objection was filed six months late, which was deemed unreasonable and prejudiced the Respondent's right. The Appellant did not provide a reason for the delay.
Outcome
Appeal dismissed
Orders
- The Appeal be and is hereby dismissed
- Each party to bear its own costs
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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