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Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2015-16
TDS of Rs.2,34,213/-. However, as the original return was filed belatedly under Section 139(4), the Assessing Officer observed that the revised return so filed was not acceptable. Further notice under Section 142(1) with a detailed questionnaire dated 14.12.2017 issued by Assessing Officer, went unanswered. The Assessing Officer, based on discrepancies and lack of explanations, made