Geoffrey Karuu Beta

Main subject areas

Activity

Published decisions from 2019 to 2021; busiest year 2021 (3 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed, additional assessments upheld (1); The application is dismissed. (1); Appeal dismissed with costs. (1); The appeal is dismissed. (1)
• Miscellaneous Application: The Applicant is granted leave to file its Appeal as against (1); The Notice of Motion application dated 16th October 2019 and (1)

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

Most-cited legislation

• Income Tax Act (2)
• Tax Procedures Act, 2015 (2)
• Customs and Excise Duty Act, Cap 472 (1)
• Finance Act 2013 (1)
• Tax Procedures Act (1)
• Value Added Tax Act (1)
• Kenya Revenue Authorities Act, 2004 (1)
• Income Tax Act, CAP 470 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a Tax Assessment (2), Appeal from Additional Assessment (1), Applicant seeks a stay of the First Respondent's directives and an extension of time to file an appeal out of time. (1)
• [Tax Appeal] outcomes — The appeal is dismissed.: 1/4, Appeal dismissed, additional assessments upheld: 1/4, Appeal dismissed with costs.: 1/4, The application is dismissed.: 1/4
• [Miscellaneous Application] outcomes — The Notice of Motion application dated 16th October 2019 and filed on 17th October 2019 has no merits and is hereby dismissed.: 1/2, The Applicant is granted leave to file its Appeal as against the Respondent's confirmation of additional assessments dated 29th July 2019 out of time.: 1/2

Writing characteristics

• Median judgment length ~19380 words
• Includes panel decisions

Remedy patterns

• No remedy sought by the Appellant (1)
• Remedy sought by the Respondent for additional tax assessments (1)

Citation patterns

• Avg cited authorities/decision: 0.7
• Frequently applied statutes: Tax Procedures Act, 2015 (2), Income Tax Act (2), Customs and Excise Duty Act, Cap 472 (1), Finance Act 2013 (1), East African Community Customs Management Act 2004 (1)