(1.) Exemption sought is allowed subject to all just exceptions.
(2.) We, therefore, direct the Income Tax Authorities to issue show cause notice to M/s Bitcom Services (P.) Ltd. in accordance with the provision of the Income Tax Act. In so far as second prayer is concerned that cannot be granted as it is the obligation of the petitioner to file the Income Tax Returns in accordance with law. Learned counsel for the respondent states that necessary notice under Sec. 148 shall be issued to the petitioner to enable the petitioner to file the returns. The writ petition is disposed of.