M/S. BELIEVERS CHURCH INDIA vs. THE INCOME TAX OFFICER

WP(C)/27496/2014HC KeralaKLHC01073116201421 October 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON3 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court judgment and does not contain the findings or decisions of the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issues were expressly left undecided as the judgment excerpt does not detail the adjudication process.

What were the facts?

The petitioner, M/s. Believers Church India, represented by Trustee Dr. Siby Punnoose, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward-1, Thiruvalla, and the Commissioner of Income Tax (Appeals)-I, 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 does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, nor to list the contentions of each side, including any authorities, circulars, or precedents relied upon.

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. 27496 of 2014 (J) ---------------------------- PETITIONER : -------------------- M/S. BELIEVERS CHURCH INDIA ST. THOMAS NAGAR, KUTTAPUZHA P.O. THIRUVALLA-689103 REPRESENTED BY TRUSTEE DR.SIBY PUNNOOSE. 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)-I AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/-

WP(C).No. 27496 of 2014 (J) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 30-01-2014 ISSUED BY THE 1ST RESPONDENT. EXT.P2 - TRUE COPY OF THE APPEAL DATED 28-02-2014 FILED BEFORE THE 2ND RESPONDENT. EXT.P3 - TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 27496 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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