Royflex Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2024) [2025] KETAT 76 (KLR)
Statutory Timelines give rise to Substantive Rights and cannot be Extended Suo Moto
The Tribunal quoted Andrew Mukite Musangi vs. Commissioner of Domestic Taxes E163 (2021), wherein the court held that statutory timelines which give rise to substantive rights cannot be extended suo moto. Accordingly, the Tribunal found that the Appeal herein was not properly before it.
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