AdvertisementShailesh Vitthalbhai Patel Vs Chief Commissioner of Income Tax 1 (Gujarat High Court) The Gujarat High Court considered a writ petition challenging an order dated 30.11.2021 passed under Section 119(2)(b) of the Income Tax Act, 1961, whereby the Chief Commissioner of Income Tax rejected the petitioner’s application for condonation of a 23-day delay in filing the return of income for Assessment Year 2020-21. The petitioner, an individual, filed the return on 10.03.2021, declaring a total loss of ₹15 lakh, whereas the extended due date for filing the return was 15.02.2021. Along with the...