Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2022-23
section 154 of the Act. The assessee was under an honest & bonafide belief that the outcome of the rectification would address the discrepancies & prima facie there is no need to file appeal for the mistakes which were apparent on the face of the record which resulted in delay filing of appeal. On merits the ld. AR of the assessee submitted