2019 (8) TMI 1133

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....Respondent Through: Mr. Raghvendra Singh, Senior Standing Counsel with Mr. Vipul Agrawal, Junior Standing Counsel. O R D E R CM APPL. 37011/2019 (exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8974/2019 and CM APPL. 37010/2019 (stay) 2. Notice. Mr. Raghvendra Singh, Senior Standing Counsel, accepts notice for the Respondents. With the consent of parties, the writ pet....

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....wable. 5. For the said AY 2017-18 the admitted position is that the return of the Petitioner was filed on 31st October 2017 and an intimation was sent to the Petitioner on 30th October 2018 under Section 143 (1) of the Act. A copy of the said intimation is enclosed as Annexure-P5 to the petition. The relevant row in the said intimation as regards 'deductions under Chapter IV-A' is row No.12. Th....

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....a) of Rs. 1,24,04,182/- and demand of Rs. 42,83,943/- has been raised.' In that view of the matter, it appears to the Court that there is an obvious non-application of mind by the AO to the above fact. If indeed the above deduction claimed by the Petitioner was not allowed in the first instance, and the intimation sent to the Petitioner under Section 143(1) of the Act indicated this, then the ques....