Bernadette Gitari Beta

Main subject areas

Activity

Published decisions from 2023 to 2026; busiest year 2024 (28 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (17); The Appeal is struck out. (9); The appeal is struck out. (4); Appeal allowed (4)
• Miscellaneous Application: The application is dismissed. (1)

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

Most-cited legislation

• Tax Procedures Act (14)
• Tax Appeals Tribunal Act (13)
• Kenya Revenue Authority Act (11)
• Income Tax Act (6)
• VAT Act (4)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (4)
• Tax Procedures Act, 2015 (3)
• Tax Procedure Act (3)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (10), Appeal from a tax assessment (7), Appeal from objection decision (6)
• [Tax Appeal] outcomes — Appeal dismissed: 17/80, The Appeal is struck out.: 9/80, The appeal is struck out.: 4/80, Appeal allowed: 4/80
• [Miscellaneous Application] outcomes — The application is dismissed.: 1/1

Writing characteristics

• Median judgment length ~29438 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (3)
• The Respondent's decision is set aside (1)
• Each party to bear its own costs (1)
• Exemption certificate (1)
• Each party to bear its own costs. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Procedures Act (14), Tax Appeals Tribunal Act (13), Kenya Revenue Authority Act (11), Income Tax Act (6), VAT Act (4)