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…On 28.03.2018, the Commissioner made the objection decision where it rejected the Respondent’s objection and confirmed the earlier assessment and demand (“the Objection Decision”).…

…and decide either to allow the objection in whole or in part, or disallow it, and Commissioner's decision shall be referred to as an "objection decision …….. (11) The Commissioner shall make the objection decision within…

…decision dated 29.07.2020(“the Objection Decision”) on the Respondent’s objection notice dated 10.01.2020 (“the Objection”) was made outside of the statutory period of 60 days as provided for in section 51(11) of the Tax…

…of whether the objection was valid.…

…The act requires that where the Commissioner has not made an objection decision within 60 days from the date the tax payer lodged the notice of objection, the objection shall be allowed.…

…that the objections were not valid.…

…The Commissioner avers that it determined the objection was invalid and notified the Respondent immediately under section 51(4) and that the Commissioner could not issue an objection decision on an invalid objection 5.…

…60 days of receiving a notice of objection or further information, failing which the objection is deemed allowed by operation of law.…

…The objection was filed before this Court by the 10th Defendant/Respondent. 2.…

…, where the Court held: “That re-statement of the limited scope of a Preliminary Objection brings me to the point where I hold that the Preliminary Objection by the 1st Defendant is not a true Preliminary Objection in the…

…Notice of Preliminary Objection dated 16th June 2025 meets the threshold founded in Law and precedents. b)   Whether the objection raised by the 2nd Defendant through the Notice of Preliminary Objection dated 16th June 2025…

…Whether the objection raised by the 2nd Defendant through the Notice of Preliminary Objection dated 16th June 2025 has any merit 14.   …

…According to the appellant the respondent ought to have issued an Objection Decision within 60 days of the notice of objection.…

…Having found that the objection was validly lodged, it was up to the respondent to consider it and make an Objection Decision.…

…meets the threshold of such an objection based on Law and precedents. b) Whether the Notice of Preliminary Objection as taken is well founded, valid and merited; c) Who will bear the costs of the preliminary objection?…

…Whether the Preliminary Objection dated 13 th October, 2025 by the 1 st & 2 nd Defendants meets the threshold of such an objection based on Law and precedents. 21.…

…meets the threshold of such an objection based on Law and precedents. b) Whether the Notice of Preliminary Objection as taken is well founded, valid and merited; c) Who will bear the costs of the preliminary objection?…

…Whether the Preliminary Objection dated 13 th October, 2025 by the 1 st & 2 nd Defendants meets the threshold of such an objection based on Law and precedents. 21.…

…The petitioners have filed a preliminary objection dated 17/7/2024 in limine on a point of law, to two objections:- 1) The objection dated 22/8/2019 filed by John Kithendu Lua for being time barred, and offensive to the mandatory…

…That the objectors filed their objections after the statutory mandatory 30 days, that the matter having been gazetted on 5/7/2019, the objections ought to have been filed on or before 5/8/2019. 4.…

…absolutely necessary in reaching a sound objection decision. 7.…

…The notice of objection is annexed on pages 36-40 of the record of appeal. 15.…

…Where factual matters become necessary, the objection ceases to be a true preliminary objection. This position was succinctly stated by the Court in Oraro v Mbaja [2005] eKLR, where Ojwang J.…

…The Plaintiff's submissions dated 20th June 2026 oppose the objection on the ground that the objection itself is not a true preliminary objection since it expressly relies upon pleadings, affidavits and the record of proceedings…

…The Respondent lodged an objection on 6th September 2022. On 8th November 2022, the Commissioner issued the Objection Decision upholding the assessments. 5.…

…objection decision within sixty days from the date of receipt of a valid notice of objection, failure to which the objection shall be deemed to be allowed.” 11.…

…[NOTICE OF PRELIMINARY OBJECTION DATED 22ND SEPTEMBER 2025] 1.…

…In the same case, Newbold, JA set out the remit upon which preliminary objections would be founded as follows; “A preliminary objection is in the nature of what used to be a demurrer.…

…On 31st May, 2019 the Appellant made an objection decision and disallowed the Respondent’s objection.…

…in its objection.…

…Defendants' Preliminary Objection 1.…

…Whether the notice of preliminary objection is merited. b. Who shall bear the costs of the objection. D. Analysis and Determination a. Whether the notice of preliminary objection is merited 4.…

…By a notice of preliminary objection dated 15.7.2024, the respondent raised a preliminary objection to the appellant’s petition of appeal filed on the 9.7.2024, on the following grounds: i) That there is lack of appealable…

…The affidavit was in support of the preliminary objection. The parties filed submissions on the preliminary objection.…

…This ruling relates to preliminary objection dated 10th January 2024 presented against Objection dated 6th December 2023.…

…Whether the Objection is incurably defective?…

…Before court for determination are two Notices of preliminary Objection.…

…preliminary objection before court.…