In the result, all the appeals of the assessee are allowed in above terms
Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu
section 197A. Assessee also submitted that it has placed a system of collecting the forms from rural branches to HO and submitting the same at the time of assessment. Assessee also submitted that in the subsequent assessments, it was properly submitted the forms to Assessing Officer. Considering the above submissions, in our view, assessee is not at default and also