Solomon Marias Kureko t/a Vicjofya Enterprise vs. Commissioner Domestic Taxes [2023] KETAT 962 (KLR)
The Commissioner is given 30 days to reject an amended assessment.
The rejection of the amendment in this Appeal was issued after 30 days. This failure to issue the rejection within the 30 days period was fatal as it directly contravened Section 31(3) of the TPA. As a result, the appeal was upheld.
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