Assessee, co-operative society, claimed deduction under section 80P which was allowed.\u00a0 Assessing Officer issued notice under section 147\u00a0 to propose disallow the claim and also passed the assessment order disallowing the claim.\u00a0 The assessee had challenged reassessment notice after re-assessment order was passed and moreover after lapse of time for filing statutory appeal. Dismissing the petition the Court held that\u00a0 there was delay in statutory audit by State Government or whether assessee at all requested State Government for statutory audit, whether assessee prepared statement of accounts, etc. and submitted to Registrar, required factual adjudication which was beyond scope of proceedings under Article 226 of Constitution of India. Accordingly\u00a0 the\u00a0 assessee is\u00a0 not entitled to invoke extra-ordinary writ jurisdiction of High Court having not availed alternative remedy as provided for under Act. (AY. 2013-14,\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143 :Assessment-Reassessment-Interest from providing credit facilities to its members and also interest on fixed deposit-Alternative remedy-Writ petition is dismissed.[S.80P, 148, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47156","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cgA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47156"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47156\/revisions"}],"predecessor-version":[{"id":52993,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47156\/revisions\/52993"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}