Income Tax Act | Section 119(2)(B) Application Cannot Be Rejected on Vague Grounds: Gujarat HC Grants Amit Hospital Relief

In a significant ruling, the Gujarat High Court, in a case under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), provided relief to M/S Amit Hospital Pvt. Ltd. in Special Civil Application No. 20543 of 2023. The case revolved around the rejection of the hospital's application seeking permission for condonation of delay in filing the income tax return for the Assessment Year (A.Y.) 2020-21.…