M/S. CHENNAI PROPERTIES AND INVESTMENT LIMITED,CHENNAI vs. ACIT, CENTRAL CIRCLE3(1), CHENNAI

From the records, it is seen that the assessee has received the order on 05.04.2023 and therefore, the assessee could deposit the cost up-to 05.05.2023. Apparently, the draft dated 02.05.2023 is within the given time. Accordingly, we direct Tamil Nadu State Legal Services Authority to accept the same.