M/S.GOSPEL FOR ASIA ,MANJADI, THIRUVALLA vs. THE INCOME TAX OFFICER, WADRD-I, THIRUVALLA

WP(C)/27508/2014HC KeralaKLHC01073128201421 October 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON3 pages

AI SummaryRemanded

What did the High Court hold?

As the provided text is only the initial filing of a writ petition and does not contain the judgment or order of the Tribunal, there is no decision or holding to report. The High Court has not yet delivered a judgment on the merits of the case based on this excerpt.

What were the facts?

The petitioner, Gospel for Asia, represented by its Chief Functionary and Trustee, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Office of the Addl. Commissioner of Income Tax, Ward-1, Thiruvalla, and the Commissioner of Income Tax (Appeals)-1, Aayakar Bhavan, Trivandrum. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text is an excerpt from a writ petition filing and does not contain the issues that the Tribunal had to decide, nor the arguments presented by the assessee (Gospel for Asia) or the revenue (Income Tax Department). Therefore, no questions of law or fact, nor any contentions or reliance on authorities, can be identified from this text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 21ST DAY OF OCTOBER 2014/29TH ASWINA, 1936 WP(C).No. 27508 of 2014 (K) ------------------------------------------ PETITIONER(S) : ------------------------ GOSPEL FOR ASIA ,MANJADI, THIRUVALLA, PIN-686 101, REPRESENTED BY ITS CHIEF FUNCTIONARY AND TRUSTEE. BY ADVS.SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH SRI.JOSE JOSEPH (CHEMPLAYIL) KUM.SOUMYA PRAKASH RESPONDENT(S) : ---------------------------- 1. THE INCOME TAX OFFICER, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, WARD-1, THIRUVALLA-689 103. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)- 1, AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 27508 of 2014 (K) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 29.01.2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 28.02.2014 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 27508 of 2014 -------------------------------------------- Dated this the 21st day of October, 2014 JUDGMENT Being aggrieved of Ext.P1assessment order passed by the first respondent, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps which hence is sought to be intercepted by this Court.

Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above. sd/- P.R. RAMACHANDRA MENON, JUDGE. kp/-

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