Sego Investments Company Limited v Kenya Revenue Authority (Tax Appeal 30 of 2023) [2024] KETAT 283 (KLR) (23 February 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 283
- Citation
- [2024] KETAT 283 (KLR)
- Decided
- 23 February 2024
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to assess taxCoramE.N Wafula, R.O Oluoch, A.K Kiprotich, Cynthia B. Mayaka, T Vikuru
Holding
The appeal is dismissed as the Respondent failed to raise the issues of invalidity in its Statement of Facts or through a Preliminary Objection application.
Facts
The Respondent, Kenya Revenue Authority, investigated Sego Investments Company Limited and issued an assessment. The Appellant, Sego Investments Company Limited, objected to the assessment and subsequently filed an appeal.
Issues
- Validity of the appeal
- Service of the Notice of Appeal
Reasoning
The Tribunal found that the Respondent raised issues of invalidity in its submissions after the Appellant had no opportunity to respond, which was procedurally improper.
Outcome
Appeal dismissed
Authorities cited
Legislation (2)
- Tax Procedure Act, 2015
- Tax Appeals Tribunal 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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