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<h1>Protective Income Tax Assessments Permissible Amid Uncertainty, But Recovery Orders and Penalty Orders Not Allowed</h1> Protective assessment in income tax allows authorities to make an assessment when it is unclear who is liable for tax payment among several potential parties. This assessment is used in cases like litigation, suspected benami transactions, or possible income diversion to relatives. While protective assessments are permissible, protective recovery orders are not. These assessments remain provisional until the issue is resolved. The law does not require protective assessments to accompany original assessments, as supported by several court decisions. Protective orders of penalty are also not allowed.
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