In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)
194J whereas the AO ought to have estimated the income by applying the rate of should have considered by applying the rate @ 8% 2.1 During the course of hearing, the Bench noted that there is delay 18 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay