UDIT GOYAL vs PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 12

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 15.09.2025 W.P.(C) 415/2025 & CM APPL. 2081/2025 UDIT GOYAL ..... PETITIONER Through: Mr. Asheesh Jain, Sr. Adv., Mr. Shahrukh Ejaz and Mr. Danish Khan, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 12 ..... RESPONDENTS Through: Mr. Vipul Agrawal (SSC) with Ms Sakshi Shairwal (Jr. SC), Mr. Akshat Singh (Jr. SC) and Mr. Gaorang Ranjan (Adv.) and Ms Harshita Kotru (Adv.) for respondent/Revenue. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed with the following prayers: “a) Issue Writ of Certiorari quashing the impugned Order dated 30.05.2023 passed by the Commissioner of Income Tax under Section 119(2) of the Income-tax Act, 1961 while condoning the delay of 12 days in filing income-tax Return; b) Issue Writ of Mandamus directing the Respondent to accept the Petitioner’s Income Tax Return for Assessment Year 2021- 22 and allow carry forward of Long Term Capital Loss of Rs. 41,85,770/- (Rupees Forty-One Lakh Eighty-Five Thousand Seven Hundred and Seventy Only); 2. In effect, the petitioner is challenging the order dated 30.05.2