TMI Blog2020 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... ion deals solely with the provisions of Section 80P of the Act, whereas the impugned orders of assessment do not relate to the provisions of Section 80P at all. Thus, the writ petitions have been filed mechanically and even without perusing the contents of the impugned orders. Upon a perusal of the impugned orders of assessment, find no merit whatsoever in the challenge before me. As pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel in all WPs COMMON ORDER The petitioners in these cases claim to be primary co-operative societies that challenge orders of assessment passed in terms of Section 144 of the Income Tax Act, 1961 ('Act') assessing their income to the best of the Assessing Officers' judgment. 2. The facts in relation to each of the petitions is identical except for the demands raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling upon the petitioner to appear and furnish various details. 5. In the light of the non-cooperation on the part of the petitioners and admitted lack of response to several notices and communications issued, the respondent Assessing Officer proceeded to complete the assessments ex-parte and to the best of his judgment bringing to tax the total credit as reflected in the bank accounts as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned orders of assessment, I find no merit whatsoever in the challenge before me. As pointed out in counter, the contents of the assessment order and the averments in writ petition are wholly unconnected as the addition made in the impugned order is in terms of the Section 69A 115B of the Act and not Section 80P. Also and more importantly, the petitioner has not co-operated in the least in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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