assessee received salary of ₹180000 & ₹195000 for FY 2017-18 & 2018-19 respectively. But assessee has not filed ITR for both FY. In FY 2019-20 assessee has received arrears of ₹140000 & ₹240000 for FY 2017-18 & 2018-19 respectively.
Now my question is whether it is necessary to file ITR of FY 2017-18 & 2018-19 to claim relief u/s 89 for FY 2019-20 or it is enough if assessee file only form 10E before filing ITR of FY2019-20 ?
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