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    <title>2025 (6) TMI 1229 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed petitioner&#039;s application for condonation of delay in filing revised return for A.Y. 2019-20 under section 119(2)(b). The court found that petitioner could not file revised return for 2019-20 without prior condonation for earlier years, which PCIT had recommended. The HC quashed the rejection order dated 05.09.2023, remanded the matter to respondent for fresh consideration, and directed completion within 12 weeks.</description>
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      <description>Gujarat HC allowed petitioner&#039;s application for condonation of delay in filing revised return for A.Y. 2019-20 under section 119(2)(b). The court found that petitioner could not file revised return for 2019-20 without prior condonation for earlier years, which PCIT had recommended. The HC quashed the rejection order dated 05.09.2023, remanded the matter to respondent for fresh consideration, and directed completion within 12 weeks.</description>
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