Wp(C)/4385/2020 Of Vimala Hospital v. The Assistant Commissioner Of Income Tax Exemption Circle

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4385 OF 2020(W) PETITIONER: VIMALA HOSPITAL 1 KANJOOR P.O., KANJOOR, KALADY-683 575, KERALA, REPRESENTED BY ITS DIRECTOR FR.JOSEPH KANIAMPARAMBIL RESPONDENT: BY ADV. SMT.K.LATHA THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE SAN JUAN TOWER, BEHIND CR BUILDING, KOCHI-682 018 SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the petitioner submits that againstthe ex parte demand under section 143(1) of the IncomeTax Act, 1961, petitioner has preferred Ext.P3 rectificationapplication dated 12.08.2019 along with interim prayer, butno action has been taken so far, which constrained thepetitioner to approach this Court by filing this writ petition. Having heard the learned counsel for the parties,without expressing any opinion on the merits of the matter, Idispose of this writ petition with a direction to therespondent to take decision on the rectification applicationExt.P3, along with interim prayer in accordance with law,within a period of two months from the date of receipt of acopy of this judgment. It is clarified that the interimapplication shall also be considered within the time specifiedabove. nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1THE TRUE COPY OF THE INTIMATION U/S.143 (1) OF THE INCOME TAX ACT, 1961,DTD 14.03.2015 VIA COMMUNICATION REFERENCE NO.CPC/1314/A7/1427263883,ISSUED BYTHE RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-2014U/S.143 (1) OF THE INCOME TAX ACT, 1961,DTD 14.03.2015 VIA COMMUNICATION REFERENCE NO.CPC/1314/A7/1427263883,ISSUED BYTHE RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-2014 EXHIBIT P2THE TRUE COPY OF ACKNOWLEDGMENT ANDDETAILED STATEMENT FILED BEFORE THEFIRST RESPONDENT AGAINST THE EXT P1ORDERDETAILED STATEMENT FILED BEFORE THEFIRST RESPONDENT AGAINST THE EXT P1ORDER EXHIBIT P3THE TRUE COPY OF ACKNOWLEDGEMENT AND REQUEST UNDER THE INCOME TAX, ACT 1961,FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINSTTHE EXT P1 DEMAND ORDERAND REQUEST UNDER THE INCOME TAX, ACT 1961,FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINSTTHE EXT P1 DEMAND ORDER EXHIBIT P4THE TRUE COPY OF THE ONLINE RESPONDENT THROUGH E-PROCEEDINGS FACILITY FILED BY THE PETITIONERRESPONDENT THROUGH E-PROCEEDINGS FACILITY FILED BY THE PETITIONER EXHIBIT P5 THE TRUE COY OF THE ACKNOWLEDGMENT OF RETURN OF INCOME OF VIMALA HOSPITAL FOR THE AY 2013-14OF RETURN OF INCOME OF VIMALA HOSPITAL FOR THE AY 2013-14 EXHIBIT P6THE TRUE COPY OF THE 12A CERTIFICATE OF THE PETITIONERCERTIFICATE OF THE PETITIONER //TRUE COPY// P.A TO JUDGE