W.P.(C)/4150/2025 of RAJIV MALHOTRA Vs CENTRAL BOARD OF DIRECT TAXES (CBDT) & ANR.

*IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 4150/2025 & CM APPL. 19296/2025RAJIV MALHOTRA

.....PetitionerThrough:Mr Sankalp Malik and Mr SanjayMalik, Advocates.versus

CENTRAL BOARD OF DIRECT TAXES (CBDT) & ANR.

.....RespondentThrough:Mr.GauravGupta,SSCMr.Shivendra Singh and Yojit Pareek, JrSCs and Namit Gupta, Advocate.MrAwadheshKumarSingh,

Advocate for UOI.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R R02.04.2025

1.The petitioner has filed the present petition, inter alia, praying thatthe directions be issued to respondent no.1 to allow the petitioner’sapplication dated 18.01.2024 filed under Section 119(2)(b) of the IncomeTax Act, 1961 [the Act] seeking condonation of delay in filing the incometax returns in respect of Assessment Year [AY] 2022-23.

2.It is the petitioner’s case that he was entitled to claim refund of₹46,74,080/- but has not filed the returns in respect of AY 2022-23. It is the petitioner’s case that he is resident of United States of America and relyingon his brother to file the returns. But, on account of certain disputes that hadarisen, his brother had not filed the returns. The petitioner states that hisapplication has not been disposed of.

3.In view of the above, we consider it apposite to direct the concernedrespondent to consider the petitioner’s application under Section 119(2)(b)of the Act and dispose of the same as expeditiously as possible andpreferably within the period of six weeks from date.We clarify that all therights and contentions of the parties are reserved.

4.The petition is disposed of in the aforesaid terms.The pendingapplication is also disposed of.

VIBHU BAKHRU, J

APRIL 02, 2025M

TEJAS KARIA, J

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