Assessment order u/s 143(3) passed against an individual...

Assessment order u/s 143(3) passed against an individual beneficiary, determining the primary assessee liable for taxation. The key points are: the assessment order was passed against the individual beneficiary, not the trust. Although the trust is the primary assessee u/s 160(1)(iv), the department can directly assess the beneficiary u/s 166. Since the assessment was framed against the beneficiary, the beneficiary should have filed an appeal before the CIT(Appeals), not the trust. The trust's appeal is dismissed, and the beneficiary is allowed to file a delayed appeal before the CIT(Appeals), who is directed to adopt a liberal approach regarding the delay. The issue pertains to the determination of the primary assessee liable for taxation and the unexplained cash deposits u/s 69A, where no source was provided.