Delhi HC Denies Condonation of Nine-Month Delay in Revised ITR Filing

Sanjay Khurana Vs Income Tax Department (Delhi High Court)

The Delhi High Court considered a petition challenging the rejection of an application under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of a nine-month delay in filing a revised Income Tax Return (ITR) for Assessment Year 2021-22. The petitioner had originally filed the ITR on 10 February 2022, within the statutory timeline. He later filed a revised ITR on 22 December 2022 to correct the classification of business loss as speculative loss, citing reliance on fresh advice and procedural difficulties i

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