2020 (8) TMI 616

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.... For the Respondent : Adv. Sri. Christopher Abraham, SC JUDGMENT The petitioner has approached this Court aggrieved by Ext.P12 communication that was issued to it stating that the application for rectification could not be considered since the issue involved did not come within the scope of a rectification application. In the Writ Petition, the petitioner impugns Ext.P12 order, inter alia,....

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....ion was the permissibility of the deduction under Section 80P of the Income Tax Act on merits, and not the factual aspect as regarding whether or not the return was filed within time. 2. I have heard Smt.A.K.Preetha, the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing counsel for the respondent. 3. On a consideration of the facts and circumstances of the ....