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Commissioner of Domestic Taxes vs. Shah T/A Symtiss Trading (Income Tax Appeal E068 of 2023) [2023] KEHC-

Mistakes of a Professional Cannot Be Visited Upon a Layman

"Be that as it may, it is possible for a legal advisor to make a wrong interpretation of the law and lead to a loss on the part of litigant. That is possible and where a genuine mistake like that occurs, I think the court will be more willing to excuse the mistake if no violence will be meted out on the opposite party’s rights. To my mind the reason advanced by the applicant is a reasonable cause and I accept it."

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