In the result, the appeal of the assessee is allowed
Bench: Shri Kul Bharatassessment Year: 2017-18 Devendra Kumar Gupta V. Acit Circle Satna 17/304, Venkat Road, Ghoghar, Income Tax Office, Aaykar Rewa-486001. Bhawan, Civil Lines, Satna-485001. Pan: Ahapg6843Q (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R
purchase, sales and stock position. 5. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. The facts giving rise to the present appeal are that in this case the assessee filed his return of income on 24.11.2017 for the relevant assessment year 2017-18 through electronic