Kerala HC refuses to intervene in Income Tax proceeding initiated under Section 148  

St. John The Baptist Church Vs ITO (Kerala High Court) Introduction: The recent judgment by the Kerala High Court in the case of St. John The Baptist Church vs. Income Tax Officer (ITO) has significant implications for both religious institutions and tax compliance. This article provides a detailed analysis of the court’s decision and its repercussions. Detailed Analysis: The crux of the matter revolves around a challenge against Ext.P9 order of the Income Tax Department, initiated under Section 148A(d) of the Income Tax Act. St. John The Baptist Church, registered under Section 12AA of ...