SQUARE VISION INDIA PVT LTD vs PCIT-7, DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 08.05.2025 W.P.(C) 3291/2025 and CM APPL. 15558/2025 SQUARE VISION INDIA PVT LTD .....Petitioner Through: Ms. Rano Jain, Mr. Venketesh Chaurasia, Advocates. versus PCIT-7, DELHI .....Respondent Through: Mr. Anurag Ojha, SSC; Ms. Hemlata Rawat, JSC; Mr. V.K.Saxena, JSC with Mr. Dipak Raj, Mr. Shubham Kumar and Ms. Garima Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 31.05.2024 [impugned order] passed under Section 119(2)(b) of the Act, whereby the learned Principal Commissioner of Income Tax-7, Delhi [PCIT] rejected the petitioner’s application seeking condonation of delay of one day in filing the return for the Assessment Year [AY] 2016-17. 2. The petitioner’s application was rejected essentially on two grounds. First, that the learned PCIT found that the delay in complying with the 3. The petitioner has contested both of the aforesaid grounds, contending that the rejection on these grounds was unreasonable and arbitrary. Insofar as the issue of genuine hardship is concerned, it is re