Income Tax Filing after Portal Deadline

A friend missed the deadline for filing their income tax returns for AY 24-25, their first time being taxable. The portal no longer allows original filings for this period. The discussion explores options like filing a grievance or sending an intimation to the assessing officer about the difficulty, especially if a refund is due or there's a net tax liability. It also touches upon how to send such intimations and the possibility of filing a return in response to a Section 143(1) intimation.