DEVENRA KUMAR GUPTA,REWA vs. ACIT, CIRCLE SATNA, SATNA
In the result, the appeal of the assessee is allowed
ITA 38/JAB/2024[2017-18]Status: DisposedITAT Jabalpur18 Sept 2025AY 2017-18
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
For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 142(1)Section 143(1)Section 143(2)Section 68
3. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the addition made by the AO under section 68 without satisfying the conditions laid down in section 68 and mechanical order was passed which is bad in law .
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4. The learned Commissioner of Income tax (Appeal) of NFAC