The assessee applied for condonation of 1,585 days’ delay in filing a revised return for AY 2015-16. The Additional Commissioner signed an order under S.119(2)(b) stating it was with the approval of the Member (Income-tax), CBDT. The assessee challenged the order by writ petition. The Court set aside the order and remitted the matter to CBDT to decide the application afresh. It held that orders under S.119(2)(b) that affect civil consequences should ordinarily be passed after compliance with principles of natural justice, including a personal hearing. An approval by a member without the member personally passing a reasoned order and giving opportunity of hearing is not sufficient. Order was set aside  and matter remanded to CBDT to pass well reasoned after hearing assessee. (AY. AY 2015-16)