9911796707
TMI Blog2020 (7) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition is filed. Petitioner is a Co-operative Society registered under the Co-operative Societies Act, 1969. It is an assessee under the Income-tax Act. The return of income for the assessment year 2018-19 has to be filed on or before 31-10-2019. However, as per the circular dated 27-2-2019 of the Central Board of Direct Tax, time to file return was extended upto 28-2-2020. Petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 has been invoked. 3. Issue notice before admission. Mr.Christopher Abraham, who present in the video court hearing accepts the notice and raised objection with regard to the maintainability of this writ petition in view of the alternative remedy available, and urges this Court for dismissal of this writ petition. 4. I have heard learned counsel for the parties and appraised the paper books and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of ITR for AY 2018-19 is not available in ITBA as of now, CPC informed that the same will be available soon. Hence rectification order can be passed only when the functionality for AY 2018-19 is available in the system." EXT.P7:"Grievance Raised: WE HAVE RECEIVED DEMAND ORDER UNDER SECTION 154 STATING THAT, THE DEDUCTION UNDER SECTION 80P WILL NOT BE AVAILABLE SINCE THE RETURN IS FILED AFT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances, I am of the view that the petitioner cannot be relegated to alternate remedy as the order prima facie is without jurisdiction. Accordingly, impugned order Ext.P7 dated 5-6-2020 is quashed and matter is remitted to 1strespondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being heard to the petitioner. Let thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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