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2022 (7) TMI 1236 - HC - Income TaxDeduction u/s 80P - petitioner is the primary agricultural cooperative society, catering to the needs of the agriculturist and it is not a profit making organization - whether within the stipulated period income tax return been filed along with 80 P deductions? - HELD THAT:- Finding that the petitioner is a primary cooperative society catering to the needs of agriculturist and also considering the technical difficulties faced by the petitioner society, further finding that the draft assessment order has been passed on 20.03.2022 and within three days assessment order has been passed give little time or no time to the petitioner to make his submission, give the petitioner a personal hearing following principles of natural justice. This Court finds that opportunity to be given to the petitioner before finalizing the assessment with sufficient time. Hence the assessment order dated 26.03.2022 is hereby is set aside directing the department to give the petitioner an opportunity to file his documents, make his submissions and personal hearing and thereafter the authorities to pass orders considering the representation and documents in accordance with law.
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