Kerala HC Orders ITR Filing Within 1 Month for Belief in Section 80P Exemption

Muvattupuzha Housing Co-Operative Society Ltd Vs ITO (Kerala High Court)

Introduction: In a recent legal development, the Kerala High Court delivered a verdict in the case of Muvattupuzha Housing Co-Operative Society Ltd Vs ITO. The case revolves around notices issued under Section 148 of the Income Tax Act, 1961, and subsequent proceedings for the Assessment Year 2019-20. The key issue in this case is the non-filing of income tax returns by the petitioners based on their belief in exemption under Section 80

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