JUDGMENT :

SHOBA ANNAMMA EAPEN, J.

1. This writ petition has been filed by the petitioner challenging the order passed by the assessing authority under the provisions of the Income Tax Act, 1961 (for short “the Act”) on the ground that it is issued beyond the period fixed under Sub-Section (13) of Section 144C of the Act.

2. Brief facts of the case are as follows:

The petitioner, an assessee on the rolls of the third respondent under the provisions of the Act, is engaged in the business of software development services and business process & computer services to its associated enterprises. The petitioner is a 100% export-oriented unit (EOU) and in connection with its business activities, they obtained registration as a new Software Technology Park of India (STPI) unit in Techno-Park, Thiruvananthapuram. Being a 100% export-oriented unit, the petitioner was claiming the benefit of deduction envisaged under Section 10B of the Act. Subject to the compliance of the conditions under Section 10B of the Act, the said deduction was to run consecutively for a period of ten years. For the assessment year 2009-10, the petitioner filed return on 29.09.2009 declaring a total income of Rs. 66,66,453