2020 (8) TMI 616

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..... tion was the merits of the disallowance of the deduction under Section 80P of the Income Tax Act. The issue urged in the rectification application was the propriety of the observation in the assessment order that the return had been filed beyond time, whereas it is the specific contention of the petitioner that the return was filed within time. Quash Ext.P12 communication of the respondent, and .....

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..... ctification application. In the Writ Petition, the petitioner impugns Ext.P12 order, inter alia, on the contention that the application under Section 154 was preferred seeking the correction of a mistake that was apparent from the record, in that the respondent assumed in the order impugned in the rectification application that the return had been filed belatedly when it was actually filed within .....

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..... ding counsel for the respondent. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar,I find force in the submissions of the learned counsel for the petitioner that the respondent failed to consider the actual issue that was raised in the rectification application, and proceeded on the assumption that what was agitated in the rectification app .....

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