In the result, all the appeals of the assessee are dismissed in terms of our observations above
Bench: Shri Ravish Sood & Shri Arun Khodpia
sections. She was also required to file returns u/s. 200 of the Act. She had made requisite compliances, the returns were filed, however, the return for second quarter of F.Y. 2012-13 could not be filed within due date provided under the Act. 2. The Appellant received letter on 16/09/2022 from the Income Tax Officer (TDS) Ward Bhilai requiring