$~16 * IN THEHIGH COURTOF DELHIAT NEW DELHI + ITA 398/2026 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr.Ashvini Kr. & Mr. Rishabh Nangia, JSCs versus SANJAY GUPTA .....Respondent Through: Respondent in person. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 23.07.2026 1. The present appeal preferred by the Department under Section 260A of the Income Tax Act, 1961, arises out of protective addition made against the respondent-Mr. Sanjay Gupta. 2. Since the substantive addition of the same amount has been made in the hands of Mr. Ritesh Kumar Gupta qua whose assessment, an appeal before this Court has also been filed by the Department, we are of the view that the instant appeal against Mr.Sanjay Gupta does not warrant any interference. 3. The appeal is, accordingly, dismissed 4. The appeal against Mr. Ritesh Kumar Gupta being ITA No. 400/2026 shall be considered on its own merits. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 23, 2026/kk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/07/2026 at 11:45:30