https://www.taxtmi.com/caselaws?id=67899 The Tribunal upheld the protective assessment of the income in the case, emphasizing the need for a comprehensive assessment in the father's hands to resolve the income attribution issue conclusively. The Tribunal rejected the plea to make the assessment substantive, stating that it would not bind the father, who was not a party to the proceedings. The decision highlighted the importance of proper assessment in the concerned person's hands and criticized the ITO's approach, advising better communication for a conclusive decision on income attribution. en-us Mon, 25 Feb 1985 00:00:00 +0530 Tue, 15 Mar 2011 12:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67899 The Tribunal upheld the protective assessment of the income in the case, emphasizing the need for a comprehensive assessment in the father's hands to resolve the income attribution issue conclusively. The Tribunal rejected the plea to make the assessment substantive, stating that it would not bind the father, who was not a party to the proceedings. The decision highlighted the importance of proper assessment in the concerned person's hands and criticized the ITO's approach, advising better communication for a conclusive decision on income attribution. Case-Laws Income Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67899