2023 (9) TMI 989

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....K. Rajvanshi, AOR Mr. Ashwani Kumar, Adv. Mr. Anurag Kashyap, Adv. For the Respondent(s) : None ORDER Mr. S. Ganesh and Mr. P. Wilson, learned senior counsel make submissions on behalf of the petitioner (assessee). They contend that the petitioner on his own volition had filed his return for the assessment year 2013-14, albeit delayed return, well before the assessment order dated 24th Ma....