2019 (8) TMI 360

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2.With consent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of. 3. As per the case file placed before this Court, writ petitioner has been described as 'Thenmelpakkam Urban Cooperative Credit Society'. In the writ petition, a notice under Section 142(1) of 'Income Tax Act, 1961& .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed notice and the manner in which the entities have been described has been noticed. Considering the narrow scope of the writ petition, it may not be necessary to delve further into this aspect of the matter. 5. Short point in this writ petition is, it is the case of the writ petitioner that writ petitioner/noticee in the impugned notice, is entitled to claim deductions under Sect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X