2022 (11) TMI 1405

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....>[WP(C) Nos.34316/2022, 33413/2022, 34334/2022] - -<br>Income Tax<br>Honourable Mr. Justice Gopinath P. For the Petitioner : By Adv C.A. JOJO For the Respondents : Adv. Jose Joseph (SC) JUDGMENT [WP(C) Nos.34316/2022, 33413/2022, 34334/2022] The petitioners in these cases suffered orders of assessment under the provisions of the Income Tax Act, 1961 for the assessment year 2020-21. ....

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....er the petitioner was actually entitled to deduction under Section 80 P (ii) (d) of the Income Tax Act is a matter to be determined with reference to the facts and therefore the petitioner cannot challenge the assessment order directly by filing a writ petition under Article 226 of the Constitution of India. 3. In W.P (C) No.34334/2022 the petitioner challenges the order of assessment for asses....

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....e the decision in Peroorkada (supra) [442 ITR 141] was not considered while denying the benefit of deduction under Section 80P (ii) (d), the assessment orders which are impugned are liable to be set aside and the matter remanded to the respective assessing authorities for reconsideration after taking into consideration of the judgments referred to above. A Division Bench of this court to which I w....