Gladiator Commodities Private Limited Vs Present Address (Karnataka High Court)
The petitioner filed a writ petition seeking to set aside a communication rejecting its request for condonation of delay in filing the income tax return for Assessment Year 2020–2021 under Section 119(2)(b) of the Income Tax Act, 1961. The request had been made to the Principal Commissioner of Income Tax (PCIT), Bangalore.
The authority responded that the petitioner’s PAN fell under the jurisdiction of PCIT, Central-2, Kolkata, and advised the petitioner to approach the appropriate jurisdictional authority. During the pendency of the petition, the petitioner sought transfer of its PAN to Bangalore, which was processed favourably.
In view of this development, the petitioner requested that the earlier communication be set aside and the delay condonation application be considered by the Bangalore jurisdictional authority.
The Court noted that the request was limited to condonation of delay and, considering the transfer of PAN to Bangalore, directed the jurisdictional PCIT at Bangalore to examine and dispose of the petitioner’s representation in accordance with law. The petitioner was directed to appear before the authority on 21.04.2026. All issues on merits were kept open, and the petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
