SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM vs. ASSITANT COMMISSONER OF INCOME TAX

WP(C)/15676/2014HC KeralaKLHC01061298201420 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryDismissed

What did the High Court hold?

As the provided text is only the cause title and introductory part of a writ petition, it does not contain any findings or decisions by the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio decidendi, or any operative directions. No issues were decided, and no relief was granted or denied in this excerpt. The judgment is silent on all aspects of the Tribunal's decision.

What were the facts?

The petitioner, Sivananda Yoga Vedanta Dhanwanthari Ashram, represented by its Trustee, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Department. The respondents are the Assistant Commissioner of Income Tax (Exemption), the Joint Commissioner of Income Tax (Range 1), and the Commissioner of Income Tax (Appeals), all located in Thiruvananthapuram. The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The provided text is an excerpt from a High Court writ petition and does not contain the issues that the Tribunal had to decide, nor the arguments presented by the assessee or the revenue. Therefore, it is not possible to identify the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, or the authorities, circulars, or precedents relied upon by either side. The judgment does not record any arguments for the petitioner or the respondents.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 WP(C).No. 15676 of 2014 (H) ----------------------------------------- PETITIONER : ---------------------

SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM,

NEYYARDAM, TRIVANDRUM - 695 572.

REPRESENTED BY ITS TRUSTREE MR. G. ANANTHAKRISHNAN.

BY ADVS.SRI.V.ABRAHAM MARKOS

SRI.BINU MATHEW

SRI.TOM THOMAS (KAKKUZHIYIL)

SRI.ABRAHAM JOSEPH MARKOS

SRI.ABRAHAM VARGHESE THARAKAN RESPONDENTS : -------------------------

ASSITANT COMMISSONER OF INCOME TAX

(EXEMPTION), THIRUVANANTHAPURAM - 695 003. 2. JOINT COMMISSIONER OF INCOME TAX (RANGE 1),

AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 3. COMMISSIONER OF INCOME TAX (APPEALS),

AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.

BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 15676 of 2014 (H) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF ASSESSMENT ORDER DATED 30/01/2014 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2008-2009. EXHIBIT P2 : TRUE COPY OF APPEAL DATED 26/02/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 : TRUE COPY OF THE STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 : TRUE COPY OF 1ST RESPONDENT'S ORDER DATED 06/05/2014 IMPOSING PENALTY OF RS.16,600/- FOR THE DELAY OF 166 DAYS IN FILING THE RETURN FOR 2008-2009. EXHIBIT P5 : TRUE COPY OF APPEAL DATED 02/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P6 : TRUE COPY OF STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P7 : TRUE COPY OF ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 : TRUE COPY OF THE RECTIFICATION PETITION DATED 22/04/201 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 : TRUE COPY OF THE NOTICE DATED 12/05/2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P10: TRUE COPY OF THE PETITIONER'S REPLY DATED 19/05/2014 TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

K.Vinod Chandran, J. ---------------------------------------- W.P.(C).No.15676 of 2014 ----------------------------------------- Dated this the 20th day of June, 2014 J U D G M E N T The petitioner is aggrieved with the recovery steps initiated against Exts.P1 and P4 orders in assessment and penalty proceedings as also the recovery threatened, when rectification is pending against Ext.P7. With respect to Exts.P1 and P4 orders, admittedly, Exts.P2 and P5 appeals are pending, in which Exts.P3 and P6 stay petitions have also been moved. Necessarily, no recovery shall be effected, till the stay petitions are considered, which shall be considered within one month from today pending which the recovery shall be kept in abeyance and on passing orders in the stay petition, such orders shall govern the matter thereafter. With respect to Ext.P7 as also the rectification pending

WPC No.15676/2014 ::2:: against Ext.P7, the petitioner would be entitled to approach the authority under Article 220(6) of the Income Tax Act. Writ petition disposed of.

Sd/-

K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge

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