HC denies Condonation of delay as Assessee was aware of ITR filing due date

Puneet Rastogi Vs Principal Chief Commissioner of Income-tax (Delhi High Court) Learned counsel for the Petitioner submits that that the claim of the Petitioner that he was not aware of the due date or the process for filing the return of income has been negated on the sole ground that the Petitioner had filed his return for the assessment year 2011-12 within the time limit. He states that it has not been appreciated that this was the only return ever filed by the counsel of the Petitioner and it was filed about seven years ago. He further states that the Petitioner is admittedly a foreign cit...