Section 80P deduction: HC directs assessee to submit relevant documents to AO

Udayanapuram Service Co-Operative Bank Ltd Vs ITO (Kerala High Court) The challenge in this writ petition is against the assessment order produced as Ext.P1 and the demand notice issued pursuant to the assessment. The assessment relates to the assessment year 2020­21. The only question that is involved is whether the petitioner’s Society is entitled to the benefit of Section 80P. 2. The petitioner has approached this Court contending that the said question has not been gone into by the assessing officer and that, it is a clear violation of the judgment of the Hon’ble Supreme Court in ...