Lewison Lewison Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 4 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Activity
Published decisions from 2016 to 2024; busiest year 2023 (4 decisions).
Documented outcomes by case type
- Tax Appeal: Affirmed (3); Appeal dismissed (1)
- Election Petition: The court dismissed the petition. (1)
- Judicial Review: The application for leave to apply for judicial review order (1)
- Civil Appeal: The appeal was dismissed with costs. (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- Tax Procedures Act 2015 (3)
- Elections Act (1)
- Independent Electoral and Boundaries Commission Act (1)
- Income Tax Act, CAP 470 Iaws of Kenya (1)
- Value Added Tax Act 2013 (1)
- County Government Act, 2012 (1)
- Standing Orders of Nairobi City County Assembly (1)
- Tax Procedures Act (1)
Documented reasoning patterns
- Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (2), Appeal from a previous decision (1), Appeal from a decision to assess tax (1)
- [Tax Appeal] outcomes — Affirmed: 3/4, Appeal dismissed: 1/4
Writing characteristics
- Median judgment length ~72630 words
- Includes panel decisions
Citation patterns
- Avg cited authorities/decision: 1.0
- Frequently applied statutes: Tax Procedures Act 2015 (3), Income Tax Act, CAP 470 Iaws of Kenya (1), Tax Procedures Act (1), VAT Act (1), Value Added Tax Act 2013 (1)
Sample decisions
City Gas East Africa Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 411 of 2021) [2023] KETAT 119 (KLR) (17 March 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 119 (KLR) · 17 March 2023
Frontier Engineering Limited v Commissioner of Domestic Taxes (Tribunal Appeal 45 of 2022) [2023] KETAT 128 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 128 (KLR) · 17 March 2023
Crescent-Tech Limited v Commissioner of Domestic Taxes (Appeal 699 of 2021) [2023] KETAT 171 (KLR) (Civ) (10 February 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 171 (KLR) · 10 February 2023
Suma Health Products (K) Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1425 of 2022) [2024] KETAT 152 (KLR) (9 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 152 (KLR) · 9 February 2024