Writ Against Rejection of s.119(2)(b) Condonation for Delayed Revised ITR for AY 2021-22 Finally Dismissed

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....HC dismissed the assessee's writ petition challenging rejection of an application under s.119 (2)(b) for condonation of a nine-month delay in filing a revised ITR for AY 2021-22. The original intended ITR insufficient to in paragraph origin of ROI filed timely on 10.02.2022. The assessee, a non-resident and President of a Trust running a hospital, argued that that non-resident status contributed to the still did not appear to certain the taxpayers application remains be condoned the by delay. The HC, informed by the petitioner anonculation is, as a Non-Resident. HC held the Petitioner's tribunal's decision and denied any relief; all consequential benefits were to also revoked the Tribunal.....