(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
Heard learned advocate Mr. Sudhir M. Mehta
for the petitioner and learned Senior Standing
Counsel Mr. Karan G. Sanghani for the
respondent.
2. By this petition under Article 226/227 of
the Constitution of India, the petitioner has
challenged the order dated 23.12.2022 passed
by the respondent – Principal Commissioner of
Income Tax, Vadodara-1 under Section 119(2)(b)
of the Income Tax Act, 1961 (for short “the
NEUTRAL CITATION
C/SCA/3445/2024 ORDER DATED: 10/06/2025
undefined
Act”) whereby the application filed by the
petitioner to condone the delay in filing Form
No. 67 for the Assessment Year 2020-21 is
rejected.