JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016)
JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016) [2021] UGCommC 52 (17 September 2021)
The court found that the Defendant had issued an objection decision on 21st December 2015, as evidenced by the content and heading of Exhibit P12 and subsequent communications referring to it as the objection decision. The Plaintiff was aware of this decision and sought a review, confirming its finality. Under Section 100 of the Income Tax Act, the Plaintiff was required to file any appeal within 45 days of the objection decision. The suit was filed on 10th June 2016, well after the expiration of the limitation period, rendering it time barred. The court further held that the proper procedure…
Source excerpt
- Objection Decision Timeliness
- Income Tax Assessment
- Appeal Limitation Periods
- Tax Appeals Tribunal Jurisdiction