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2022 (4) TMI 1186 - HC - Income TaxDenial of deduction claimed u/s 80P(2)(a)(i) - Senior Standing Counsel appearing for the appellant contended that once the order of assessment is passed, the assessee ought to have filed statutory appeal before the appellate authority, whereas in this case, the respondent/ co-operative society, instead of filing statutory appeal, preferred the writ petition under Article 226 of the Constitution of India and hence, the learned Judge ought not to have entertained the writ petition - HELD THAT:- As submissions made on the side of the appellant, the learned counsel appearing for the respondent / co-operative society sought leave of this court to file statutory appeal before the appellate authority, as against the order of assessment passed by the assessing officer. The learned counsel also brought to the notice of this Court the judgment of the Honourable Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. [2021 (1) TMI 488 - SUPREME COURT] Relying upon the above decision of the Honourable Supreme Court, the learned counsel for the respondent / co-operative society submitted that appropriate direction may be issued to the Appellate Authority to take note of the aforesaid decision of the Honourable Supreme Court as well, at the time of disposal of the statutory appeal to be filed by the respondent herein. Having regard to the submissions made by the learned counsel on either side, this court grants four weeks time from the date of receipt of a copy of this judgment, to the respondent herein to file statutory appeal before the appellate authority. On such filing, the appellate authority shall entertain the same, without raising any issue relating to limitation aspect, consider the claims of the respondent /co-operative society including their eligibility under section 80P of the Act and pass orders, on merits and in accordance with law and also in the light of the decision rendered by the Honourable Supreme Court, mentioned supra. Accordingly, the order impugned herein, shall stand modified.
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