Nileshkumar 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 09.03.2016, after which the petitioner’s mother and sisters executed an affidavit enabling him to obtain a legal heir certificate issued on 12.04.2016. The deceased had been carrying on business as a commission agent under the trade name M/s. Shree Rushabh Agencies and had regularly filed income-tax returns. After his father’s death, the petitioner took over the business. He stated that he could not file the return for Assessment Year 2017-18 despite a TDS refund claim of ₹6,93,310. Accordingly, he filed an application under Section 119(2)(b) on 11.04.2018. The Assessing Officer sought details, which were furnished by the petitioner. However, by order dated 16.10.2023, the Principal Commissioner rejected the application seeking condonation of delay, and an intimation dated 19.10.2023 followed.
