2025:BHC-AS:46182-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 16638 OF 2024 V A I R N V A IND DsVAK iIRH igN gn VA i A te ID a N dl P D by E y KHADPE D21+ 02 a 0 2: t 50 e5 35 :. 0 1:205.23 Balaji Landmarks LLP Eartwhile ; Balaji Landmarks Private Limited ..Petitioner Versus Central Board Of Direct Taxes (CBDT), Through the Ministry of Finance, Department of Revenue & Ors. .. Respondents Percy Pardiwala, Senior Advocate, a/w Sanket Bora, Archena Shetty, Vidhi Punmiya, Amiya Das i/b. SPCM Legal, Advocates for the Petitioner.

Mr. Vikas Khanchandani, Advocate for the Respondents.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

DATE: OCTOBER 14, 2025 P. C.

1. The present Petition challenges an Order dated 7th August 2024 passed by Respondent No. 1, rejecting the Petitioner’s Application for condonation of delay in filing its return of income for the Assessment Year 2018-19. The Petitioner is also seeking appropriate directions/orders to get the delay of 5 months in the filing of the said return of income for the A.Y.2018-19 condoned.

2. For the impugned A.Y., the due date for filing a return of income, in which return an Assessee was retur