TMI Blog2019 (9) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Apex Court where the matter is pending in SLP The respondents shall keep the impugned assessment orders in abeyance till the disposal of the above S.L.P. by the Apex Court. It is open to either party to work out their remedy/action, subject to the outcome of the aforesaid S.L.P. - W.P.Nos.1608 and 769 of 2019 And W.M.P.Nos.1785, 1786, 842 & 843 of 2019 - - - Dated:- 6-9-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mrs.R.Hemalatha for Mr.C.Prakasam For the Respondents : Mr.ANR.Jayaprathap, Standing Counsel COMMON ORDER In both these writ petitions, the order of assessment is put to challenge by the respective writ petitioners. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue before the Apex Court against the order of the Division Bench dated 02.08.2016, also with further directions. Therefore, it is submitted that the same order can be passed in these matters also. 6. Learned counsel for the respondents is not having any objection in passing the same order, since the similar writ petitions are disposed of on 27.06.2019 as stated supra. 7. The issue involved in this case is as to whether the petitioners' Society is entitled to deduction under Section 80(P) of the Income tax Act. There is no dispute to the fact that the Division Bench of this Court has answered on such question in favour of the Society. However, it is stated that the said order of the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) Though obvious it is made clear that this order pertains to benefit under Section 80P of IT Act qua writ petitioners covered by Hon'ble Division Bench orders against which Revenue submits that SLPs have been filed before Hon'ble Supreme Court and therefore, this order will not preclude Revenue from proceeding against writ petitioners in a manner known to law with regard to other issues, if any. 5. With the aforesaid directions, all the 33 writ petitions are disposed of and there will be no order as to costs. Consequently, connected miscellaneous petitions are closed. 8. Considering the above stated facts and circumstances, these Writ Petitions are disposed of as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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