Abraham Kiptrotich Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (14 decisions).

Documented outcomes by case type

• Tax Appeal: The application is dismissed. (3); Appeal granted out of time (2); The Appellant is granted leave to file a Supplementary State (2); The appellant is granted leave to amend the Memorandum of Ap (1)
• Miscellaneous Appeal: Leave to appeal granted (1)
• Miscellaneous Application: The application for extension of time is dismissed (1); The application is dismissed. (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act (7)
• Tax Procedures Act (5)
• Tax Appeals Tribunal (Procedure) Rules (3)
• Tax Appeals Tribunal Act, 2013 (1)
• Section 13 of the Tax Appeals Tribunal Act (1)
• Tax Procedures Act, 2015 (1)
• Tax Procedures Act No. 29 of 2015 (1)
• Constitution of Kenya, 2010 (1)

Documented reasoning patterns

• Most common procedural postures: Application for extension of time to appeal out of time (5), Appeal from a decision to issue agency notices (2), Appeal from a decision of the Commissioner of Domestic Taxes (2)
• [Tax Appeal] outcomes — The application is dismissed.: 3/23, The Appellant is granted leave to file a Supplementary Statement of Facts and additional documents: 2/23, Appeal granted out of time: 2/23, The appellant is granted leave to amend the Memorandum of Appeal and to file a Supplementary Statement of Facts.: 1/23
• [Miscellaneous Application] outcomes — The application for extension of time is dismissed: 1/2, The application is dismissed.: 1/2
• [Miscellaneous Appeal] outcomes — Leave to appeal granted: 1/1

Writing characteristics

• Median judgment length ~19742 words
• Includes panel decisions

Remedy patterns

• Grant leave to appeal out of time (2)
• Leave to file appeal out of time (2)
• Amendment of pleadings (1)
• Extension of time to file a Notice of Appeal (1)
• Stay of enforcement of agency notices (1)

Citation patterns

• Avg cited authorities/decision: 1.5
• Frequently applied statutes: Tax Appeals Tribunal Act (7), Tax Procedures Act (4), Tax Appeals Tribunal (Procedure) Rules (3), Tax Appeals Tribunal Act, 2013 (1), Section 13 of the Tax Appeals Tribunal Act (1)