2020 (1) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RI.C.A.JOJO FOR THE RESPONDENT : SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL JUDGMENT The facts projected in this Writ Petition (Civil) are as follows: The petitioner is a primary co-operative society who filed return of income for the assessment year 2015-16 declaring total income at Nil after claiming eligible deduction u/s 80P of the Income Tax Act, 1961. The assessing officer completed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t stating that there is apparent mistake. The petitioner filed objection and also enlightened the 3rd respondent the clarification Circular No.133/6 dated 9.5.2017 issued by the Central Board of Direct Taxes that a co-operative society, irrespective of its classification or nomenclature, is eligible for deduction u/s80P. But without considering any of the objections raised by the petitioner, the 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and contentions that the petitioner has filed the instant Writ Petition (Civil) with the following prayers: " i. To issue a writ of certiorari quashing Ext.P6, P13 and P19 rectification orders and P22, P23 and P24 letters of demand issued by the respondents. ii. To issue a writ, order or direction to the 1st respondent to keep in abeyance all the recovery proceedings pursuant t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of the facts and circumstances of the case, it is ordered that the rectification applications as per Exts.P-8, P-15 & P-21 will be taken up for consideration by R-3 without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if any, may pass orders thereon without much delay preferably within a period of 4 to 6 weeks from t....