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Rev. Father Prior, Sacred Hearts Vs. Income-tax Officer,

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : 195630ITR451(Coch.)

JOSEPH VITHAYATHIL, J. - This is a petition under article 226 of the Constitution for a writ of certiorari or any other appropriate writ or order quashing the order of the Income-tax Officer, Ernakulam, assessing the petitioner to income-tax and the orders passed in appeal and revision therefrom and also for directions in the matter of refund of income-tax illegally levied and collected from the assessee. The petitioner is the Prior of the Sacred Hearts Monastery, Thevara. The first respondent is the Income-tax Officer, Ernakulam Circle, the second respondent is the Appellate Assistant Commissioner of Income-tax, Trivandrum, and the third respondent is the Commissioner of Income-tax, Mysore, Travancore-Cochin and Coorg.2. The Sacred Hearts Monastery, Thevara, is a religious institution. It is conducting an educational institution called the Sacred Hearts College, Thevara. Notices were issued by the first respondent to the petitioner under section 44 of the Cochin Income-tax Act, 1117,...