Gabriel Kitenga Beta

Main subject areas

Activity

Published decisions from 2020 to 2022; busiest year 2021 (2 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (1); The Appellant's application for leave to file the objection (1); The Tribunal granted the stay of execution and ordered the A (1); The Objection decision is upheld to the extent of the Partia (1)

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

Most-cited legislation

• Tax Procedures Act (3)
• Kenya Revenue Act (1)
• Tax Appeals Tribunal Act, 2013 (1)
• Income Tax Act (1)
• Value Added Tax Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (1), Appeal from a Notice of Assessment and Objection Decision (1), Appeal from a decision of the Commissioner of Investigations and Enforcement (1)
• [Tax Appeal] outcomes — The Appellant's application for leave to file the objection out of time was granted, but the application itself was dismissed.: 1/4, Appeal dismissed: 1/4, The Objection decision is upheld to the extent of the Partial Consent adopted by the Tribunal.: 1/4, The Tribunal granted the stay of execution and ordered the Applicant to provide security.: 1/4

Writing characteristics

• Median judgment length ~40951 words
• Includes panel decisions

Remedy patterns

• Stay of Execution (1)
• Security for Payment (1)

Citation patterns

• Avg cited authorities/decision: 0.2
• Frequently applied statutes: Tax Procedures Act (3), Kenya Revenue Act (1), Income Tax Act (1), Value Added Tax Act (1), Tax Appeals Tribunal Act, 2013 (1)