M.VISHWESHWARAIAH SOUHARDA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner-assessee has filed the instant writ petition seeking for the following reliefs:

(2.) Heard the learned Counsel for the petitioner as well as the learned Counsel for the respondents.

(3.) It is the grievance of the petitioner that after receipt of the notice under Sec. 148 of the Income Tax Act, 1961 (for short, 'the Act'), he intended to make a claim for deduction under Sec. 80P of the Act in the return of income to be filed in response to the notice issued under Sec. 148 of the Act. But due to some technical difficulties, he was not in a position to upload the return of income. He submits that in the event if the claim for deduction is made, the system is not accepting the return of income. It is under these circumstances, he has approached this Court in this writ petition.