# NDS ART WORLD PRIVATE LIMITED vs ADDITIONAL COMMISSIONER OF INCOME TAX OSD OT AND WT AND ORS.

Court: Bombay High Court
Date: 2025-01-28
Citation: WP/2930/2024
Petitioner: NDS ART WORLD PRIVATE LIMITED
Respondent: ADDITIONAL COMMISSIONER OF INCOME TAX OSD OT AND WT AND ORS.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IjRqVlBocm9sbDVBbFR3SlY0QkdRNHc9PSIsInZhbHVlIjoiWW5iNWJVWndtOE1uam5Sckk3M21TZC8vQXVGeURpUDJTcmdSTm9KWU54Zy9IOHFpRldkNEtNWWNLQUVXaHZ3NDkxekpEZ2dNbkRRZTc2TmtSUXVVQ3c9PSIsIm1hYyI6IjE2ZjkwODVjNmYyZjU4ODFlMzE2MmVkYmQxMjk2ZmEyOGJmMzJmZDVlYzA0NDUzNzUzMDY2MzMwOGYwMWJlNmMiLCJ0YWciOiIifQ==?expires=1782777920&signature=2a1734557903cdefd3407744521dbd46482b4d17f5bbeef0f2d3d777053aa7c7)

## Judgment text (excerpt)

2025:BHC-OS:1389-DB Sayyed 2-WP.2930.2024.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2930 OF 2024 ND’S Art World Private Limited ...Petitioner Versus Additional Commissioner of Income Tax (OSD) (OT & WT) & Ors. ...Respondents _____________________________________________________ Ms. Priyanka Jain a/w Mr. Pankaj Soni i/b. Vaish Associates for the Petitioner. Mr. P. A. Narayanan for the Respondents. _____________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED: 28 January 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J.) 1. Heard Ms. Jain, learned counsel for the Petitioner and Mr. Narayanan, learned counsel for the Respondents. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the order dated 24 January 2024, which dismissed the Petitioner’s application for condonation of a delay of around 10 months in filing the return of income for the assessment year 2020-2021. 4. Ms. Jain submits that the impugned order in this case has been made by the Additional Commissioner of Income Tax (CIT) (OSD)

https://niyam.ai/judgements/high-court/2025/january/nds-art-world-private-limited-vs-additional-commissioner-of-income-tax-osd-ot-and-wt-and-ors