JUDGMENT

K.R. Shriram, J. - Since the pleadings are completed, by consent of the parties, we decided to dispose the petition at the admission stage itself.

2. Therefore, Rule. Rule made returnable forthwith.

3. Petitioner is engaged in information technology consulting, software development and business process services. Respondent no.1 is the Assistant Commissioner of Income Tax and Jurisdictional Assessing Officer (JAO) of petitioner, respondent no.2 is the Principal Commissioner of Income Tax, respondent no.3 is the Principal Chief Commissioner of Income Tax, respondent no.4 is the Central Board of Direct Taxes and respondent no.5 is the Union of India.

4. Petitioner filed return of income for Assessment Year 2015- 2016 on 28th November 2015 declaring total income of Rs.204,54,44,990/-. In the return of income, petitioner claimed deduction under Section 10AA of the Act of Rs.195,94,62,306/- and also claimed deduction under Section 80JJAA of the Act of Rs.6,54,04,038/-. For claiming such deductions, petitioner filed an audit report in Form No.56F and Form No.10DA. Further, the details of deduction claimed under Section 10AA and 80JJAA of the Act was also reported in the Tax Audit rep