Submit ITR-4 Previous F.year 2022-23 and 2021-22 for Lawyers

Yes, under sec. 139(8A) IT act...

Sir,

any penalty and late fee applicable or not ? how much?

25%  & 50% of the tax liability for FY 2022-23 & FY 2021-22 respectively.

IF the liability is under taxable limit what is applicable penalty or late fee? 

IF the liability is under taxable limit what is applicable penalty or late fee? 

under section 139(8A) only filled return updated but fresh return can be file or not?

No fresh/original returns can be filed now, except if there is any refund due (u/s. 119(2B) IT act.

Updated return can be filed only if there is any tax liability. 

If tax liability is say Rs. 200  then penalty will be Rs. 50 for 2022-23 & Rs. 100 for FY 2021-22.