https://www.taxtmi.com/caselaws?id=383053 The Madras HC noted that earlier Division Bench orders on the applicability of Section 80P to cooperative societies continued to govern the matter. In view of the Revenue's statement that Special Leave Petitions were pending before the Supreme Court, and considering limitation concerns arising from notices under Sections 147, 148 and 149, the Court adopted the same approach as in the earlier batch and deferred coercive action. The impugned Section 148 notices were directed to remain in abeyance, and no further proceedings were to be taken pursuant to them until disposal of the pending Special Leave Petitions. The Court expressed no opinion on the petitioner's limitation plea. en-us Wed, 03 Jul 2019 00:00:00 +0530 Tue, 16 Jul 2019 09:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383053 The Madras HC noted that earlier Division Bench orders on the applicability of Section 80P to cooperative societies continued to govern the matter. In view of the Revenue's statement that Special Leave Petitions were pending before the Supreme Court, and considering limitation concerns arising from notices under Sections 147, 148 and 149, the Court adopted the same approach as in the earlier batch and deferred coercive action. The impugned Section 148 notices were directed to remain in abeyance, and no further proceedings were to be taken pursuant to them until disposal of the pending Special Leave Petitions. The Court expressed no opinion on the petitioner's limitation plea. Case-Laws Income Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383053