In the result, both the appeals of assessee and Revenue are allowed for statistical purposes
Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar
246A of the Act before ld.CIT(A)-3, who vide order dt.31.05.2022 partly allowed the appeal of assessee. 6. Feeling aggrieved with the order of ld.CIT(A), assessee and Revenue both are now in appeal before us for the grounds mentioned hereinabove. 7. Before us, ld. AR submitted that due to delay of two days in filing return of income