Bench: The Honourable Mr. Justice Anand Byrareddy Writ Petition No.32772 Of 2009 (T-Tar) Between: M/S. Sharavathy Conductors (Private) Limited, Represented By Its Managing Director Sri. Kaardam Patel, Son Of Late Sri. S.D.Patel, Aged About 39 Years, No.23, Bci Estate, 6Th Main, Old Madras Road, Bangalore 560 016. …Petitioner (By Shri A. Shankar, Advocate)

279/- after claiming deduction under section 80IA of the Income Tax Act, 1961 (Hereinafter referred to as the ‘Act’, for brevity). The petitioner did not claim any deduction under section 80HHC in the belief that the same was impermissible in law. The said return was filed within the prescribed time and the return of income was processed and an intimation