Holy Cross Forane Church ... vs Principal Commissioner Of Income ...
2021 Latest Caselaw 21524 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                     &
                THE HONOURABLE MR.JUSTICE BASANT BALAJI
        FRIDAY, THE 29TH DAY OF OCTOBER 2021 / 7TH KARTHIKA, 1943
                             WA NO. 1398 OF 2021
  AGAINST THE JUDGMENT IN WP(C) 19557/2021 OF HIGH COURT OF KERALA,
                                ERNAKULAM
APPELLANT/S:

           HOLY CROSS FORANE CHURCH CHERPUNKAL
           CHERPUNKAL.P.O, KOTTAYAM-686584,
           REPRESENTED BY ITS TRUSTEE MR.THOMAS MATHEW
           ARAMPULICKAL.

           BY ADVS.
           A.KUMAR
           P.J.ANILKUMAR
           G.MINI(1748)
           P.S.SREE PRASAD
           JOB ABRAHAM
           AJAY V.ANAND



RESPONDENT/S:

    1      PRINCIPAL COMMISSIONER OF INCOME TAX
           PUBLIC LIBRARY BUILDING,
           LAL BAHADUR SASTRI ROAD,
           KOTTAYAM-686001.

    2      NATIONAL FACELESS ASSESSMENT CENTRE,
           NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY PRINCIPAL
           CHIEF COMMISSIONER.

    3      ADDITIONAL COMMISSIONER,
           NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW
           DELHI-110001.
 W.A. No.1398/2021
                                     -2-




OTHER PRESENT:

           SC JOSE JOSEPH




      THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29.10.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. No.1398/2021
                                     -3-




                          JUDGMENT

S.V.Bhatti, J.

The writ petitioner is the appellant. The petitioner laid

challenge on Exts.P9 to P11 orders dated 12.08.2021. As per the

scheme of the Income Tax Act, the petitioner has effective remedy

of appeal under Section 246A of the Income Tax Act. The learned

Judge for available reasons and grounds declined to exercise the

discretionary jurisdiction. We are in agreement with the view of the

learned Single Judge.

The appeal fails and is dismissed, however leaving open all

contentions to be raised before the appropriate authority.

Sd/-

S.V.BHATTI JUDGE Sd/-

BASANT BALAJI JUDGE jjj