2022 (11) TMI 1039

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..... ed various decisions of this Tribunal including the decision of this Tribunal in assessee s own case wherein under similar facts and circumstances, the profit percentage has been estimated at 6%. Hence, the non-following of the decision of this Tribunal constitute mistake apparent on record which would be eligible for rectification u/s 254(2) - Hence, we are inclined to accept to the contention .....

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..... CIT(A). On perusal of the file we find that the ld. AR had vide letter dated 27/10/2021 had furnished various decisions of this Tribunal including the decision of this Tribunal in assessee s own case wherein under similar facts and circumstances, the profit percentage has been estimated at 6%. Hence, the non-following of the decision of this Tribunal constitute mistake apparent on record which wou .....

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