ARCHDIOCESE OF TRIVANDRUM vs. COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/8912/2019HC KeralaKLHC01022607201905 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court granted the liberty to file a fresh writ petition with comprehensive prayers. Consequently, the present writ petition was dismissed as withdrawn. No decision was made on the merits of the original petition.

What were the facts?

The petitioner, M/s. Archdiocese of Trivandrum, filed a writ petition (Civil) before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Appeals), Thiruvananthapuram, and the Assistant Commissioner of Income Tax, Exemption Circle, Thiruvananthapuram. The petitioner sought to withdraw the writ petition to file a new one with more comprehensive prayers. The High Court granted this liberty.

What were the issues?

1. Whether the petitioner can withdraw the present writ petition to file a fresh one with comprehensive prayers? (Question of procedure) The petitioner's counsel sought the indulgence of the Court to withdraw the writ petition and file a new one with comprehensive prayers. The revenue did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 8912 of 2019 PETITIONER/S: M/S.ARCHDIOCESE OF TRIVANDRUM PAN AAEFA5501G ARCHDIOCESE HOUSE, PATTOM PALACE P.O. TRIVANDRUM 695004 REPRESENTED BY PROCURATOR FR THOMAS KAYYALACKAL S/O.VARGHESE GEEVARUGHESE KAYYALACKAL AGED 40 YEARS BY ADVS. SRI.SANTHOSH MATHEW SMT.KARTHIKA MARIA SMT.VEENA RAVEENDRAN SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL SRI.ANIL SEBASTIAN PULICKEL RESPONDENT/S: 1 2 COMMISSIONER OF INCOME TAX (APPEALS),THIRUVANANTHAPURAM, NARMADA BUILDING, 2ND FLOOR AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, KERALA 695003 ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, THIRUVANANTHAPURAM NARMADA BUILDING, 1ST FLOOR AAYAKAR BHAVAN PEROORKADA ROAD, NEAR KOWDIAR, THIRUVANANTHAPURAM, KERALA 695 003 BY ADV. SC-SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 8912 of 2019

2 JUDGMENT Smt.Karthika Maria, the learned counsel for the petitioner seeks the indulgence of this Court to withdraw the writ petition and file a writ petition with comprehensive prayers. The writ petition is allowed to be withdrawn by granting the liberty as prayed for. Accordingly, the writ petition is dismissed as withdrawn. Sd/- S.V.BHATTI JUDGE Ac

WP(C).No. 8912 of 2019

3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE FORM 35,APPEAL PREFERRED BEFORE THE 1ST RESPONDENT FOR THE AY 2014- 2015 DATED 27.1.2017 EXHIBIT P2 TRUE COPY OF THE FORM 35,APPEAL PREFERRED BEFORE THE 1ST RESPONDENT FOR THE AY 2015- 16 DATED 30.1.2018 EXHIBIT P3 TRUE COPY OF THE CHALLANS EVIDENCING PAYMENTS MADE BY THE PETITIONER TOWARDS THE DEMAND RAISED. EXHIBIT P4 TRUE COPY OF THE ARREAR DEMAND NOTICE DATED 14.1.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2018 FOR THE AY 2016-17 RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// Sd/- PA TO JUDGE

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