THE COMMISSIONER OF INCOME TAX vs. THE SOCIETY OF PRESENTATION SISTERS

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ITA/169/2010HC KeralaKLHC01026861201011 August 2010Author: HONOURABLE MR.JUSTICE. P.S.GOPINATHAN,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
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What did the High Court hold?

The High Court allowed the interlocutory application (I.A. No. 39 of 2011). The court directed the appellant's counsel to make the necessary corrections in the appeal memorandum and attest to them. Upon completion of this attestation, the Registry of the High Court was instructed to make the corresponding corrections in the judgment that had already been issued or to issue a certified copy of the judgment with the corrected address of the respondent. This decision addresses only the procedural aspect of correcting the cause title and does not touch upon the substantive grounds of the appeal.

What were the facts?

This judgment concerns an Income Tax Appeal (ITA No. 169 of 2010) filed by the Commissioner of Income Tax, Calicut, against the Catholic Diocese of Batheri, Wayanad, for the assessment year 1999-2000. The appeal was filed before the High Court of Kerala at Ernakulam. The judgment itself is a procedural order related to an interlocutory application (I.A. No. 39 of 2011) filed in the appeal. The application sought a change in the cause title of the appeal and the judgment. The High Court allowed the application, directing the appellant's counsel to attest the correction in the appeal memorandum. The Registry was instructed to make necessary corrections in the judgment or issue a corrected certified copy.

What were the issues?

The Tribunal was not required to decide any substantive issues of law or fact in this specific proceeding. The sole matter before the High Court was a procedural application (I.A. No. 39 of 2011) concerning the correction of the cause title in the appeal and the judgment. The appellant, the Commissioner of Income Tax, sought to amend the cause title. The respondent, the Catholic Diocese of Batheri, was implicitly affected by this application. No specific arguments from either side regarding the merits of the substantive appeal are recorded in this order, as it deals only with the procedural correction.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

C.N. Ramachandran Nair, J.

Change of cause title in the appeal and the judgment are allowed.

The I.A. is allowed with a direction to the appellant's counsel to note the correction in the appeal memorandum and attest the same. Once this is done, the Registry will make necessary corrections in the judgment already issued or issue certified copy with corrected address of the respondent. C.N. RAMACHANDRAN NAIR, (JUDGE) P.S. GOPINATHAN, (JUDGE) knc/-

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