In the result, all the appeals of the assessee are dismissed in terms of our observations above
Bench: Shri Ravish Sood & Shri Arun Khodpia
234E of Rs.37,609/- and interest late payment payable of Rs.6,129/- was levied. Appellant is in appeal against the order of LJAO. I have considered the provisions of Act, case laws, grounds of appeal and statement of facts. Notice dated 12/04/2023 was issued for compliance by 27/04/2023. However, no submission were filed by appellant and hence, appeal is being