Timothy Gitari Beta

Main subject areas

Activity

Published decisions from 2026 to 2026; busiest year 2026 (6 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (1); The Tribunal allowed the Application and granted leave to fi (1); The Appeal is partially allowed. (1); Appeal dismissed, objection upheld (1)
• Miscellaneous Tax Appeal: The application for extension of time to file the Notice of (1)

Counts are per published decision as classified by AI; not comparable across courts or years.

Most-cited legislation

• Kenya Revenue Authority Act (1)
• Tax Procedures Act (1)
• Tax Appeals Tribunal Act Cap 469A (1)
• Tax Appeals Tribunal (Procedure) Rules (1)
• Constitution of Kenya (1)
• Tax Appeals Tribunal Act (TPA) (1)
• Evidence Act (1)
• ITA (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (3), Appeal from a Capital Gains Tax (CGT) default assessment (1), Application for leave to file Notice of Appeal out of time (1)
• [Tax Appeal] outcomes — The objection decision is set aside, and the assessment is referred back to the Respondent for review.: 1/5, Appeal dismissed, objection upheld: 1/5, Appeal dismissed: 1/5, The Tribunal allowed the Application and granted leave to file the Notice of Appeal out of time.: 1/5
• [Miscellaneous Tax Appeal] outcomes — The application for extension of time to file the Notice of Appeal is granted.: 1/1

Writing characteristics

• Median judgment length ~42959 words
• Includes panel decisions

Remedy patterns

• Leave to file Notice of Appeal out of time (1)
• Each party to bear its own costs. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: ITA (1), TPA (1), SDA (1), Tax Appeals Tribunal Act (TPA) (1), Evidence Act (1)