Mule v Commissioner of Domestic Taxes (Tribunal Appeal 568 of 2022) [2023] KETAT 974 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 974
- Citation
- [2023] KETAT 974 (KLR)
- Decided
- 15 September 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from objection decisionCoramG OGAGA, T VIKIRU, JEPHTHAH NJAGI, E KOMOLO
Holding
The Tribunal upheld the Respondent's objection decision and dismissed the appeal.
Facts
The Appellant, Benson Nziko Mule, was assessed for income tax arrears for the period 2016-2020 by the Respondent, Commissioner of Domestic Taxes. The Appellant objected to the assessment and subsequently appealed the objection decision.
Issues
- Whether the Respondent erred in issuing and confirming additional income tax assessment
Reasoning
The Tribunal found that the Respondent did not err in law and facts by relying on its imagination and not on any source document or material evidence to assess the income.
Outcome
Appeal dismissed
Orders
- Objection decision upheld
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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