AdvertisementNileshkumar Uttamchand Rathod Vs PCIT (Gujarat High Court) The petitioner, a legal heir of late Shri Uttamchand Manlal Rathod, filed the writ petition under Article 226 of the Constitution challenging the order dated 16.10.2023 passed by the Principal Commissioner of Income Tax under Section 119(2)(b) of the Income-tax Act, 1961 for Assessment Year 2017-18. The petitioner sought quashing of the order rejecting the application for condonation of delay in filing the return of income and a direction permitting the delayed filing of the return. According to the petitioner, his father died on 09.03...