The Assessing Officer without considering assessee’s objections, finalised assessment order disallowing claim under section 80P(2)(d)  of the Act.  On writ allowing the petition the Court held that failure to consider response offered by assessee was a negation of rights of natural justice, therefore, order of assessment passed without reference to response submitted by assessee being in violation of principal of natural justice was to be set aside and revenue was to be directed to consider and pass fresh assessment orders. (AY. 2018-19)