HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4241 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing on behalf of the parties. 2. The writ petitioner assails the order dated May 28, 2025 wherein the authority concerned has rejected the application of the petitioner filed under Section 119(2)(b) of the Income Tax Act, 1961 with regard to condoning the delay in filing the revised income tax return. 3. From the perusal of the record, it appears that no hearing was granted to the petitioner. Accordingly, we are of the that the principles of natural justice have been violated. 4. In light of the above, the impugned order dated May 28, 2025 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. The entire exercise should be completed within a period of twelve weeks from date. 5. With the aforesaid directions, the writ petiton is disposed of. September 22, 2025 Kuldeep Versus Counsel for Petitioner(s) : Abhishek Agarwal, Manish Chandra Pandey Counsel for Respondent(s) : Amit Mahajan, Gaurav Mahajan (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Anand Prakash Agarwal .....Petitioner(s) Central Board Of Direct Taxes And 2 Others .....Respondent(s) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad