Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment)
Citation
Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment)
Industry
Construction
AUDIT Trigger
The Appellant lodged objections against the Respondent’s assessments on 27th September 2021 and 17th March 2022 which were invalidated by the Respondent on 18th November 2021 and 9th May 2022.
Outcome
The Tribunal held the view that there is no proper Appeal before it to exercise its jurisdiction as the instant Appeal was filed out of time and without leave to file the Appeal outside the mandatory statutory timelines.