Delay Condonation Request Directed to Correct Jurisdiction After PAN Transfer

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. Dur...