2020 (8) TMI 663

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.... Mr. C. Prakasam For Respondent: Mr. ANR. Jayapratap, Standing Counsel. ORDER Heard Mr.C.Prakasam, learned counsel for the petitioner and Mr.ANR.Jayapratap, learned Standing Counsel for the respondent. 2. The challenge in this matter is to an order of assessment passed under Section 143(3) of the Income Tax Act, 1961 (in short 'Act') for the assessment year (AY) 2017-18. The Writ Petition has ....

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....to be interfered with under Article 226 of the Constitution of India. The only ground raised is in relation to the petitioner's claim that it is entitled to an exemption under Section 80P of the Act by an application of the principles of mutuality. This is the sole ground raised by the petitioner. 4. I have had occasion to deal with the identical issue in the case of other Co-operative Societies ....