
Deduction u/s 80P denied as return not filed u/s 139(1) but in response to notice u/s 148
January 18, 2026
High Courts, Income Tax
Deduction u/s 80P denied as assessee did not file return u/s 139(1) but beyond the due date only in response to notice u/s 148 In a recent judgment, Hon’ble Karnataka High Court has upheld denial of deduction under section 80P as by no stretch of imagination a return …

