Abraham Njagi 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 3 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 2022 to 2023; busiest year 2023 (2 decisions).
Documented outcomes by case type
- Tax Appeal: Appeal dismissed (1); The Appeal is allowed. (1); Appeal allowed (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- Tax Appeals Tribunal Act (2)
- Income Tax Act (1)
- Kenya Revenue Authority Act (1)
Documented reasoning patterns
- Most common procedural postures: Appeal dismissed (1), Appeal from a decision of the Commissioner of Domestic Taxes (1), Appeal from objection decision (1)
- [Tax Appeal] outcomes — Appeal dismissed: 1/3, The Appeal is allowed.: 1/3, Appeal allowed: 1/3
Writing characteristics
- Median judgment length ~26720 words
- Includes panel decisions
Remedy patterns
- The Appellants' objection is allowed by operation of law. (1)
- The Respondent's assessments are set aside. (1)
- Credit refunds for the appellant (1)
Citation patterns
- Avg cited authorities/decision: 0.3
- Frequently applied statutes: Tax Appeals Tribunal Act (2), Income Tax Act (1), Kenya Revenue Authority Act (1)
Sample decisions
Misoft Limited v Commissioner of Domestic Taxes (Tax Appeal 233 of 2021) [2022] KETAT 1174 (KLR) (5 August 2022) (Judgment)
Tax Appeals Tribunal · [2022] KETAT 1174 (KLR) · 5 August 2022
Kanyari & Kotut t/a Ruoro Kotut & Company v Commissioner of Domestic Taxes (Appeal 575 of 2021) [2023] KETAT 148 (KLR) (Civ) (10 March 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 148 (KLR) · 10 March 2023
East African Sea Foods Limited v Commissioner of Domestic Taxes (Appeal 61 of 2022) [2023] KETAT 326 (KLR) (2 June 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 326 (KLR) · 2 June 2023