Sera Steel Limited v commissioner of Domestic Taxes (Appeal 464 of 2021) [2023] KETAT 167 (KLR) (Civ) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 167
- Citation
- [2023] KETAT 167 (KLR)
- Decided
- 10 February 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a rejection of an application for extension of time to lodge a notice of objectionCoramE.N Wafula, Cynthia B. Mayaka, Grace Mukha, Ak Kiprotich, Jephthaah Njagi
Holding
The Appeal is dismissed as the Respondent’s rejection of the Appellant’s application for extension of time was not merited.
Facts
Sera Steel Limited was assessed additional income tax by the Commissioner of Domestic Taxes. The company applied for an extension to file its objection, which was denied. The company then appealed the decision.
Issues
- Whether the Appeal is properly before the Tribunal
- Whether the Respondent’s rejection of the Appellant’s application for extension of time was merited
Reasoning
The Tax Procedures Act, 2015 provides for a process to extend the time to lodge a notice of objection. The Appellant’s application was rejected due to lack of sufficient reasons and documentation, which was not in accordance with the Act.
Outcome
Appeal dismissed
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
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…