In the result, the appeals of the assessee are partly allowed
Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy
TDS on the total tax payable. The assessee also filed revised return for the two years as per the above table. Accordingly, AO completed the assessments. The ld. AR contested before us that the return filed by the assessee is defective and the assessment made on the defective return cannot be sustained. On going through the details of return