https://www.taxtmi.com/caselaws?id=430599 The Court upheld the dismissal of the Writ Petitions challenging notices issued under Section 148 of the Income Tax Act, 1961 and subsequent Assessment Orders. The Appellant, a Co-operative Society, claimed entitlement to benefits under Section 80P(2)(a)(vii) but faced procedural irregularities. Despite finding no reason to differ from the Single Judge's decision, the Court granted the Appellant the liberty to file statutory appeals before the Appellate Commissioner within four weeks, allowing further consideration of the issues. The Writ Appeal was disposed of with no costs, and connected Miscellaneous Petitions were closed. en-us Mon, 17 Oct 2022 00:00:00 +0530 Mon, 27 Feb 2023 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430599 The Court upheld the dismissal of the Writ Petitions challenging notices issued under Section 148 of the Income Tax Act, 1961 and subsequent Assessment Orders. The Appellant, a Co-operative Society, claimed entitlement to benefits under Section 80P(2)(a)(vii) but faced procedural irregularities. Despite finding no reason to differ from the Single Judge's decision, the Court granted the Appellant the liberty to file statutory appeals before the Appellate Commissioner within four weeks, allowing further consideration of the issues. The Writ Appeal was disposed of with no costs, and connected Miscellaneous Petitions were closed. Case-Laws Income Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430599