M/S. LOURDES SOCIETY FOR HEALTH CARE & RESEARCH vs. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION)

WP(C)/17061/2014HC KeralaKLHC01062683201408 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryNot Applicable

What did the High Court hold?

As the provided text is an excerpt from a writ petition filed before the High Court and does not contain the judgment of the Tribunal, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. Consequently, there are no operative directions or notes on any issues left undecided.

What were the facts?

The petitioner, M/s. Lourdes Society for Health Care & Research, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Deputy Director of Income Tax (Exemption), Kochi, and the Commissioner of Income Tax (Appeals)-II, Ernakulam. 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 High Court writ petition and does not contain the specific issues that the Tribunal had to decide, nor the arguments presented by the assessee and 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.

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 TUESDAY, THE 8TH DAY OF JULY 2014/17TH ASHADHA, 1936 WP(C).No. 17061 of 2014 (G) ------------------------------------------ PETITIONER : --------------------- M/S. LOURDES SOCIETY FOR HEALTH CARE & RESEARCH, LOURDES HOSPITAL , PACHALAM, KOCHI - 682 012 REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) RESPONDENTS : ------------------------- 1. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), KOCHI - 682 005. 2. THE COMMISSIONER OF INCOME TAX(APPEALS)-II, COCHIN, ERNAKULAM - 682 018. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 17061 of 2014 (G) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 25/03/2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 : TRUE COPY OF THE DEMAND NOTICE DATED 25/03/2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 : TRUE COPY OF THE APPEAL DATED 21/04/2014 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 : TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 17061 of 2014 ====================== Dated this the 8th day of July, 2014 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the year 2011-12. Against which, petitioner filed Ext.P3 appeal, which is accompanied by Ext.P4 stay petition before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P4 stay application within a period of one month from

W.P.(C) No. 17061 of 2014 2 today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.

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