1. The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the order passed by the 1st respondent dated 01.06.2016 and consequently direct the 1st respondent to accept the Return Of Income filed by the petitioner Company for the assessment year 2014-15 under Section 139(1) of the Act.

2. The brief case of the petitioner is as follows:

(i) According to the petitioner, it is a Private Limited Company incorporated under the provisions of the Companies Act and is engaged in the manufacturing of Wind Energy Generators. For the assessment year 2014-15, the petitioner Company had filed its Return Of Income (ROI) as required under Section 139(1) of the Act on 07.01.2015 due to certain reasons beyond the control of the petitioner Company. As per Section 139(1) of the Act, the due date for filing of Return Of Income, in case of assessee having specified international/domestic transactions, was 30.11.2014. There was a delay of 37 days in filing the Return Of Income for the relevant assessment year. It is mandatory on the part of the Company to get its account audited under Section 44 AB of the Act. To file its R