Cool Rivers Pure Water Limited v Commissioner of Domestic Taxes (Tax Appeal 762 of 2022) [2024] KETAT 35 (KLR) (26 January 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 35
- Citation
- [2024] KETAT 35 (KLR)
- Decided
- 26 January 2024
AI Summary
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TypeTax AppealPostureAppeal from objection decisionCoramGRACE MUKUHA, DR. ERICK KOMOLO, JEPHTHAH NJAGI, TIMOTHY VIKIRU, GLORIA OGAGA
Holding
The Appellant has not discharged its burden of proof to disprove the Respondent’s assessment as incorrect.
Facts
The Appellant, Cool Rivers Pure Water Limited, filed objections to additional assessments of VAT for the year 2021. The Respondent, Commissioner of Domestic Taxes, confirmed the assessments. The Appellant then filed an appeal.
Issues
- Whether the Respondent’s Objection Decision dated 20th June 2022 was justified
- Whether the Appellant provided sufficient evidence to support its objection application
Reasoning
The Tribunal held that the Appellant failed to provide necessary documents to challenge the Respondent’s assessment, as required by the Tax Procedures Act 2015.
Outcome
The Appeal is without merit and therefore fails.
Orders
- The Appeal be and is hereby dismissed
- The Respondent’s objection decision dated 20th June 2022 be and is hereby upheld
- Each party to bear its own costs
Authorities cited
Legislation (2)
- Tax Procedures Act 2015
- Income Tax Act
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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