Kutus Auto Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal 1165 of 2022) [2023] KETAT 552 (KLR) (1 September 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 552
- Citation
- [2023] KETAT 552 (KLR)
- Decided
- 1 September 2023
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TypeTax AppealPostureAppeal from an objection decisionCoramROBERT MUGAMBI, DR. WALTER ONGETI, MUTISO MAKAU, ELISHAH N. NJERU, BONIFACE K. TERER
Holding
The Tribunal finds the Respondent's objection decision dated 29th August 2022 proper in law.
Facts
Kutus Auto Hardware Limited objected to VAT assessments for 2018, 2019, and 2020. The Commissioner issued an objection decision partially allowing the objection for 2019 and 2020, vacating the tax liability for 2018. The Appellant filed an appeal.
Issues
- Whether the Objection Decision dated 29th August 2022 was proper in law
Reasoning
The Tribunal notes the Respondent's charge to tax is based on the Appellant's returns and VAT returns. The Appellant did not provide the grounds of appeal or contradict the Respondent's basis for taxation. The Tribunal finds the Respondent's decision was proper based on the information available.
Outcome
The Appeal is unmerited and dismissed. The Objection decision dated 29th August 2022 is upheld.
Orders
- The Appeal be and is hereby dismissed.
- The Objection decision dated 29th August 2022 be and is hereby upheld.
- Each party to bear its own costs.
Authorities cited
Legislation (4)
- Tax Procedures Act
- Tax Appeals Tribunal Act
- Income Tax Act
- Value Added Tax Act, 2013
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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