HC dismissed writ petition against order of AO denying sec. 80P deduction as assessee had alternate remedy u/s 246A

INCOME TAX : Where assessee filed writ petition against order of Assessing Officer denying deduction under section 80P, in view of fact that impugned order turned on two issues and one issue having been decided in other cases in favour of assessee, did not survive, writ petition was disposed leaving it open to assessee to avail alternate remedy under section 246A on other issue

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