The petitioner has filed the above Writ Petition to issue a writ of Certiorarified Mandamus, to call for the records of the first respondent in F.No.312/19/2014-OT dated 05.05.2014 and to quash the same and consequently, direct the first respondent to accept the return of income filed by the Petitioner Company for the assessment year 2010-11 under Section 139(1) of the Act after affording a reasonable opportunity of personal hearing.

2. According to the petitioner, it is a Private Limited Company incorporated under the provisions of the Companies Act and engaged in the business of execution and commissioning of Wind Turbine Generators. As per Section 139 of the Income Tax Act, 2006, the due date for filing of returns is on 30th September of the relevant Assessment year. For the impugned assessment year, the Ministry of Finance-Government of India vide notification in No.402/92/2006-MC (42 of 2010) dated 29.09.2010 has extended the last date for filing of income tax returns from 30.09.2010 to 15.10.2010 on account of disturbance caused by floods. The plea taken by the petitioner is that they kept the required documents ready for filing/uploading the return of income for the as