Billy Mijungu Beta

Main subject areas

Activity

Published decisions from 2025 to 2026; busiest year 2025 (40 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (12); The Appeal is struck out. (4); The appeal is dismissed. (4); The Appellant's appeal was dismissed. (3)
• Miscellaneous Application: Application dismissed (1)
• Miscellaneous Appeal: The application is struck out (1)

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

Most-cited legislation

• Kenya Revenue Authority Act (9)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (7)
• Income Tax Act (6)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (5)
• Tax Appeals Tribunal Act (4)
• Tax Procedures Act, CAP 469B (3)
• Tax Procedures Act, CAP 469B of the Laws of Kenya (3)
• Tax Appeal Tribunal Act (3)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (8), Appeal from a tax assessment (4), Application for extension of time to file appeal (3)
• [Tax Appeal] outcomes — Appeal dismissed: 10/50, The Appeal is struck out.: 4/50, The appeal is dismissed.: 3/50, Appeal dismissed, objection upheld: 3/50
• [Miscellaneous Application] outcomes — Application dismissed: 1/1
• [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 ~31220 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (3)
• Temporary stay of execution of Agency Notice (1)
• Re-assessment of the CGT assessment (1)
• Granting leave to file additional documents (1)
• Allowance of the appeal and admission of additional documents (1)

Citation patterns

• Avg cited authorities/decision: 1.2
• Frequently applied statutes: Kenya Revenue Authority Act (5), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (5), Tax Appeals Tribunal (Procedure) Rules, 2015 (4), Tax Appeals Tribunal Act (4), Tax Appeals Tribunal Act, CAP 469A (3)