2021 (10) TMI 1111

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....SREEJITH, TELMA RAJU, SANGEETH JOSEPH JACOB AND CHRISTINA ANNA PAUL RESPONDENT: CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a primary agricultural credit society. As an assessee, petitioner had filed its return for the assessment year 2018-19 and claimed deduction under section 80P of the Income Tax Act, 1961 (for short 'the Act'). Though p....

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....er section 142(1), which is produced as Ext.P3, in which several queries were raised and clarifications sought for, to which the assessee offered clarifications by Ext.P4. Another notice under section 142(1) of the Act was issued to the petitioner, which was responded to by Ext.P6 letter which was yet again followed by Ext.P7 notice under section 142(1) seeking further explanation on the deduction....

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.... petitioner as well as Adv. Christopher Abraham, the learned Standing Counsel for the respondent. 4. As rightly argued by the learned Standing Counsel for the respondent, this Court will not interfere normally under Article 226 of the Constitution of India on orders of assessment issued by the assessing authorities. It is equally settled that when there is a violation of the principles of natur....

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....he document produced along with Ext.P10. Whether the contentions raised by the petitioner in Ext.P10 or whether the document produced along with Ext.P10 may have a bearing upon the case is not a matter which this Court can go into at this stage. An order of assessment is the foundation on which the rights of the assessee depend upon. It is necessary that the assessing authority considers the objec....