AdvertisementDeepak Pragjibhai Gondaliya Vs PCIT (Gujarat High Court) The Gujarat High Court heard a writ petition challenging the order dated 23.12.2022 passed by the Principal Commissioner of Income Tax, Vadodara-1 under Section 119(2)(b) of the Income-tax Act, 1961 rejecting the petitioner’s application for condonation of delay in filing Form No. 67 for Assessment Year 2020-21. The petitioner had filed the return of income for AY 2020-21 declaring total income of ₹1,37,73,200. During the relevant period, the petitioner was employed with Square Pharmaceutical Limited in Bangladesh and earned sala...