Assessee has received interest rs. 17500000.00 on enhanced compensation of urban agri land in f.y. 2012-13 and tds on amount was 1750000.00. Assessee did not file the itr for that year due to lack of awareness. Now in e-filing portal their is notice for non filing of return for the same year. My question is that which route is best for assessee to file itr and to get refund of that amount.
a. By condonation of delay in filing from chief commisioner in section 119
b. Request to Local ITO for filing of ITR u/s148
In which option ,chances of processing of return is higher ?
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