Deduction u/s 80P allowable only if claimed via valid return

Nileshwar Rangekallu Chethu Vs CIT (Kerala High Court) Kerala High Court held that deduction under section 80P of the Income Tax Act is allowable only if the same is claimed via a valid return. Facts- For the assessment year 2009-10, the appellant did not file any return of income. Believing that the appellant had income chargeable to tax that had escaped assessment, the Department issued a notice u/s. 148 of the IT Act to the appellant on 6.2.2012 requiring the appellant to furnish a return of income within 30 days of receipt of the notice. The appellant failed to file the return of income in...