Kerala High Court

Union Of India vs M/S.Love India Ministries on 27 May, 2025

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

                                                      2025:KER:36637
               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

         THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                    &

                 THE HONOURABLE MR. JUSTICE P.M.MANOJ

        TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                         WA NO. 2052 OF 2024

        AGAINST THE JUDGMENT DATED 22.08.2024 IN WP(C) NO.44243 OF

2023 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:

    1       UNION OF INDIA,
            REPRESENTED BY THE FINANCE SECRETARY,
            DEPARTMENT OF REVENUE - MINISTRY OF FINANCE,
            3RD FLOOR, JEEVAN DEEP BUILDING,
            SANSAD MARG, NEW DELHI, PIN - 110001

    2       INTERIM BOARD FOR SETTLEMENT -II,
            REPRESENTED BY ITS SECRETARY, 9TH FLOOR, LOK NAYAK
            BHAVAN, KHAN MARKET, NEW DELHI, PIN - 110003

    3       THE CENTRAL BOARD OF DIRECT TAXES
            REPRESENTED BY ITS CHAIRPERSON, DEPARTMENT OF REVENUE -
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,
            PIN - 110001

    4       DEPUTY COMMISSIONER OF INCOME TAX,
            CENTRAL CIRCLE - 2, M.G. ROAD, KOCHI, PIN - 682011


            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE


RESPONDENT(S)/PETITIONER:

            M/S.BELIEVERS EASTERN CHURCH,
            REPRESENTED BY ITS MANAGING TRUSTEE MR.SAMUEL MATHEW,
            XXVI/219, IYERS BUILDING, RAMANCHIRA,
            THIRUVALLA, PIN - 689101
 W.A. Nos.2052/24 and connected cases



                                   2
                                                      2025:KER:36637




             BY ADVS.
             N.KRISHNA PRASAD
             VANDANA VYAS


      THIS     WRIT    APPEAL     HAVING   BEEN   FINALLY   HEARD   ON
27.05.2025, ALONG WITH WA.153/2025, 399/2025 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                   3
                                                          2025:KER:36637



            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                       &

               THE HONOURABLE MR. JUSTICE P.M.MANOJ

   TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                           WA NO. 153 OF 2025

         AGAINST    THE   JUDGMENT         DATED   22.08.2024   IN   WP(C)

NO.44237 OF 2023 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:

     1      UNION OF INDIA,
            REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT
            OF REVENUE - MINISTRY OF FINANCE, 3RD FLOOR,
            JEEVAN DEEP BUILDING, SANSAD MARG,
            NEW DELHI, PIN - 110001

     2      INTERIM BOARD FOR SETTLEMENT -II,
            REPRESENTED BY ITS SECRETARY, 9TH FLOOR,
            LOK NAYAK BHAVAN, KHAN MARKET,
            NEW DELHI, PIN - 110003

     3      THE CENTRAL BOARD OF DIRECT TAXES,
            REPRESENTED BY ITS CHAIRPERSON,
            DEPARTMENT OF REVENUE - MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001

     4      DEPUTY COMMISSIONER OF INCOME TAX,
            CENTRAL CIRCLE - 2, M.G. ROAD,
            KOCHI, PIN - 682011


            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE
 W.A. Nos.2052/24 and connected cases



                                   4
                                                      2025:KER:36637


RESPONDENT(S)/PETITIONER:

             M/S.LOVE INDIA MINISTRIES,
             REPRESENTED BY ITS MANAGING TRUSTEE MR.OOMMEN
             MATHEW, VII/37, POOTHICOTE, MANJADI, TIRUVALLA,
             THIRUVALLA, PIN - 689105


             BY ADVS
             N.KRISHNA PRASAD
             VANDANA VYAS



      THIS     WRIT    APPEAL     HAVING   BEEN   FINALLY   HEARD   ON
27.05.2025, ALONG WITH WA.2052/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                   5
                                                          2025:KER:36637

            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                       &

               THE HONOURABLE MR. JUSTICE P.M.MANOJ

   TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                           WA NO. 399 OF 2025

         AGAINST    THE   JUDGMENT         DATED   22.08.2024   IN   WP(C)

NO.2496 OF 2024 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:
    1     UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
          DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
          NORTH BLOCK, NEW DELHI, PIN - 110001

     2      INTERIM BOARD FOR SETTLEMENT,
            REPRESENTED BY ITS SECRETARY, IBS-2 LOK NAYAK
            BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

     3      THE ASSISTANT COMMISSIONER OF INCOME TAX,
            CENTRAL CIRCLE II, NEW ANNEX BUILDING,
            MANANCHIRA, KOZHIKODE, PIN - 673001

            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE
            JOSE JOSEPH
RESPONDENT(S)/PETITIONER:
          SRI .CHOLAKKAL MAYAN KUTTY,
          AGED 68 YEARS,
          16/333 CHOLAKKAL HOUSE,
          DOWNHILL P.O.,MALAPPURAM, PIN - 676519

          BY ADVS.
          ANIL D.NAIR
          ADITYA UNNIKRISHNAN
     THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON
27.05.2025, ALONG WITH WA.2052/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                   6
                                                     2025:KER:36637

            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                       &

               THE HONOURABLE MR. JUSTICE P.M.MANOJ

   TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                           WA NO. 400 OF 2025

         AGAINST     THE      JUDGMENT      DATED   22.08.2024   IN

WP(C) NO.2017 OF 2024 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:
    1     UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
          DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
          NORTH BLOCK, NEW DELHI, PIN - 110001
    2     INTERIM BOARD FOR SETTLEMENT,
          REPRESENTED BY ITS SECRETARY, IBS-2 LOK NAYAK
          BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

     3      THE ASSISTANT COMMISSIONER OF INCOME TAX,
            CENTRAL CIRCLE II, NEW ANNEX BUILDING,
            MANANCHIRA, KOZHIKODE, PIN - 673001

            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE
            JOSE JOSEPH
RESPONDENT(S)/PETITIONER:
          SRI .HASSAN KUTTY KOOLIPPULAKKAL,
          AGED 66 YEARS
          RAMLA MANZIL, CHEROOR P.O.,
          VENGARA, MALAPPURAM, PIN - 676314

            BY ADVS.
            ANIL D.NAIR
            ADITYA UNNIKRISHNAN

     THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON
27.05.2025, ALONG WITH WA.2052/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                   7
                                                     2025:KER:36637



            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                       &

               THE HONOURABLE MR. JUSTICE P.M.MANOJ

   TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                           WA NO. 398 OF 2025

         AGAINST     THE      JUDGMENT      DATED   23.09.2024   IN

WP(C) NO.1249 OF 2024 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:


     1      INTERIM BOARD FOR SETTLEMENT - II
            REPRESENTED BY ITS SECRETARY, 9TH FLOOR,
            C-WING, LOK NAYAK BHAWAN, KHAN MARKET,
            NEW DELHI, PIN - 110003

     2      PRINCIPAL COMMISSIONER OF INCOME TAX
            OFFICE OF THE COMMISSIONER OF INCOME TAX KOCHI
            CENTRAL, KOCHI ERNAKULAM, KERALA, PIN - 682018

     3      ASSISTANT COMMISSIONER OF INCOME TAX
            CENTRAL CIRCLE, INCOME TAX OFFICE,
            PUBLIC LIBRARY BUILDING,
            SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001

            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE
RESPONDENT(S)/PETITIONER:


            SONY MATHEW
            AGED 56 YEARS
            SON OF P.P.MATHEW, RESIDING AT PALATHRA HOUSE,
            THURUTHY P.O, CHANGANACHERRY,
            KOTTAYAM, KERALA., PIN - 686535
 W.A. Nos.2052/24 and connected cases



                                   8
                                                      2025:KER:36637




             BY ADVS
             N.KRISHNA PRASAD
             P.SHANES METHAR


      THIS     WRIT    APPEAL     HAVING   BEEN   FINALLY   HEARD   ON
27.05.2025, ALONG WITH WA.2052/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                   9
                                                     2025:KER:36637



            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                       &

               THE HONOURABLE MR. JUSTICE P.M.MANOJ

   TUESDAY, THE 27TH DAY OF MAY 2025 / 6TH JYAISHTA, 1947

                           WA NO. 759 OF 2025

         AGAINST     THE      JUDGMENT      DATED   23.09.2024   IN

WP(C) NO.1264 OF 2024 OF HIGH COURT OF KERALA

APPELLANT(S)/RESPONDENTS:
    1     INTERIM BOARD FOR SETTLEMENT - II
          REPRESENTED BY ITS SECRETARY, 9TH FLOOR,
          C-WING, LOK NAYAK BHAWAN, KHAN MARKET,
          NEW DELHI, PIN - 110003

     2      PRINCIPAL COMMISSIONER OF INCOME TAX,
            CENTRAL, KOCHI, PIN - 682018

     3      ASSISTANT COMMISSIONER OF INCOME TAX,
            CENTRAL CIRCLE, INCOME TAX OFFICE,
            PUBLIC LIBRARY BUILDING,
            SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001

            BY ADVS.
            NAVANEETH.N.NATH, CGC
            SUSIE B VARGHESE
RESPONDENT(S)/PETITIONER:
          SHIBU MATHEW,
          AGED 58 YEARS
          S/O.P.P.MATHEW, PALATHRA HOUSE, THURUTHY P.O,
          CHANGANACHERRY, KOTTAYAM, KERALA, PIN - 686535

            BY ADV.P.SHANES METHAR.
      THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 27.05.2025,
ALONG WITH WA.2052/2024 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
 W.A. Nos.2052/24 and connected cases



                                  10
                                                         2025:KER:36637




                                JUDGMENT

Dr. A.K.Jayasankaran Nambiar, J.

When these writ appeals preferred at the instance of the Revenue,

were taken up for hearing, it was conceded by the learned Standing

Counsel for the Income Tax Department that in all these cases, the date of

issuance of the notices under Section 153A/153C of the Income Tax Act,

being dates prior to 31.03.2021, the issue agitated in these appeals stands

covered against the Revenue by the judgment dated 08.11.2024 of a

Division Bench of this Court in W.A. No.515 of 2024. He therefore

submitted that the Revenue does not choose to pursue the above writ

appeals.

These Writ Appeals are accordingly dismissed as not pressed.

Sd/-