2023 (9) TMI 839

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....ER Heard learned advocates appearing for the parties. Petitioner has filed this writ petition for relief of direction upon the Chairman, Central Board of Taxes/ respondent no.3 to consider and dispose of its application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961, in filing Form- 10-IC read with Section 115BAA, of the Act relating to assessment year 2021-2022....