Joginder Payla & Ors. Vs. DCIT, Central Circle-27 & Ors.
Case No: ITA Nos. 2741 to 2746/Del/2025, ITA Nos. 2819 & 2820/Del/2025, ITA Nos. 3157 to 3162/Del/2025, ITA Nos. 4685 to 4689/Del/2025
Court: Income Tax Appellate Tribunal, ‘B’ Bench, Delhi
Date: 1/23/2026
Parties Involved
appellantSh. Joginder Payla
respondentDCIT, Central Circle-27
appellantSh. Narender Singh
respondentACIT, CC-27
appellantSh. Kailash Kumar
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…
Decision in favour of
Assessee
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?
Precedents Relied Upon
4 precedents cited in this judgement.