Joginder Payla & Ors. Vs. DCIT, Central Circle-27 & Ors.

Parties Involved

Facts Summary

These are appeals preferred by the Assessees against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed u/s 143(3)/153C of the Income-tax Act, 1961. The Ld. DR sought adjournment stating that additions in the hands of these assessees have been made on a protective basis while additions on a substantive basis have been made in the hands of Robert Wadhera, whose appeals are still pending before the Ld. First Appellate Authority. The counsels for the assessees submitted that the years involved are unabated years and there is no reference of any incriminating material found and relied upon in the satisfaction note or in the impugned orders.…

Legal Issues

• 1. Whether the protective additions made in the absence of incriminating materials are sustainable?
• 2. Whether the assessment for AY 2020-21 should have been u/s 153C of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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