Wa/1398/2021 Of Holy Cross Forane Church Cherpunkal v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJIFRIDAY, THE 29 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 CHERPUNKALCHERPUNKAL.P.O, KOTTAYAM-686584, REPRESENTED BY ITS TRUSTEE MR.THOMAS MATHEW ARAMPULICKAL. BY ADVS.A.KUMARP.J.ANILKUMARG.MINI(1748)P.S.SREE PRASADJOB ABRAHAMAJAY V.ANAND RESPONDENT/S: 1PRINCIPAL COMMISSIONER OF INCOME TAXPUBLIC LIBRARY BUILDING,LAL BAHADUR SASTRI ROAD, KOTTAYAM-686001. 2NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER. 3ADDITIONAL 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, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.1398/2021 S.V.Bhatti, J. J U D G M E N T The writ petitioner is the appellant. The petitioner laidchallenge on Exts.P9 to P11 orders dated 12.08.2021. As per thescheme of the Income Tax Act, the petitioner has effective remedyof appeal under Section 246A of the Income Tax Act. The learnedJudge for available reasons and grounds declined to exercise thediscretionary jurisdiction. We are in agreement with the view of thelearned Single Judge. The appeal fails and is dismissed, however leaving open allcontentions to be raised before the appropriate authority. jjj Sd/- S.V.BHATTI JUDGESd/- BASANT BALAJIJUDGE