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    <description>The High Court allowed the Petition, setting aside the order rejecting the application for condonation of delay. The delay in filing the return was condoned, enabling the Petitioner to carry forward and set off losses as per the law. The Court directed the parties to bear their respective costs.</description>
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      <description>The High Court allowed the Petition, setting aside the order rejecting the application for condonation of delay. The delay in filing the return was condoned, enabling the Petitioner to carry forward and set off losses as per the law. The Court directed the parties to bear their respective costs.</description>
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