Njiru Building Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E554 of 2023) [2024] KETAT 1237 (KLR) (Civ) (9 August 2024) (Judgment)
Citation
Njiru Building Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E554 of 2023) [2024] KETAT 1237 (KLR) (Civ) (9 August 2024) (Judgment)
Industry
Principal activity is dealing with construction and engineering projects
AUDIT Trigger
Variances in the declared sales in the Appellant's filed Income tax returns and VAT returns for the tax period.
Outcome
The Tribunal found that there is no valid appeal before it as the Notice of Appeal in the matter was filed out of time and without the leave of the Tribunal.