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2022 (3) TMI 1080 - HC - Income TaxDeduction u/s 80P - HELD THAT:- Admittedly, in all these cases, the Assessing Officer has passed orders of assessment determining the income of the respective respondent/ Cooperative Society and demanded tax. Challenging the said orders of assessment, the respondents have already filed appeals before the appellate authority and they are pending. Therefore, it would be appropriate to direct the respondents herein to raise all the contentions including the eligibility of their claim under section 80P of the Act, in the appeals pending before the appellate authority. The appellate authority is also directed to consider the claim of the respondents/co-operative societies and pass orders, on merits and in accordance with law and also in the light of the decision rendered MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. VERSUS COMMISSIONER OF INCOME TAX, CALICUT & ANR. [2021 (1) TMI 488 - SUPREME COURT] Accordingly, the orders impugned herein, shall stand modified.
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