Olare Suppliers Limited v Commssioner Domestic Taxes (Tribunal Appeal 362 of 2022) [2023] KETAT 149 (KLR) (Civ) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 149
- Citation
- [2023] KETAT 149 (KLR)
- Decided
- 10 February 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision invalidating objections to tax assessmentsCoramMwera
Holding
The respondent’s objection decision is invalid and irregular
Facts
The appellant, Olare Suppliers Limited, objected to a tax assessment issued by the respondent, Commissioner Domestic Taxes. The appellant provided documentation supporting its objections, but the objections were invalidated. The appellant appealed the decision, and the respondent issued an invalidation decision.
Issues
- Whether the respondent’s objection decision is valid and regular
- Whether the Respondent’s tax assessment is justifiable
Reasoning
The respondent failed to consider the appellant’s valid reason for filing the objection late due to sickness. The respondent’s decision to invalidate all objections was procedurally flawed and not supported by evidence.
Outcome
Affirmed the appellant's objections as valid
Orders
- Affirmed the appellant's objections
Remedies
- None
Authorities cited
Legislation (2)
- Tax Procedures Act, 2015
- Companies Act
Cases cited (3)
- Avenue Car Hire & another vs. Slipha Wanjiru Muthegu Civil Appeal No. 302 of 1997
- Robert Ngande Kathathi v Francis Kivuva Kitonde [2020] eKLR
- Erastus Wade Opande v Kenya Revenue Authority & another Kisumu HCCA No 46 of 2007
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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