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2019 (8) TMI 360 - MADRAS HIGH COURTDeductions u/s 80P - notice under Section 142(1) calls upon the noticee to file income tax returns for the Assessment year 2017-18 - HELD THAT:- Suffice to say that writ petitioner/noticee in impugned order shall file returns for the Assessment Year 2017-18 as called for in the impugned notice, but it is open to the writ petitioner noticee in the impugned notice to claim that they are entitled to claim deductions under Section 80P of IT Act. If such a claim is made, the same shall be dealt with in accordance with law and in the light of the obtaining legal position that has been laid down by this Court. As this puts an end to the anxiety of the writ petitioner, instant writ petition is disposed of holding that the writ petitioner/noticee in impugned notice shall respond to impugned notice inter alia by filing income tax returns for the Assessment Year 2017-18 and such reply/returns shall be processed in accordance with law.
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