https://www.taxtmi.com/caselaws?id=68635 Protective additions cannot stand where the corresponding substantive block assessment has been quashed as time-barred, because a protective addition is dependent on an existing substantive basis. Once the substantive assessment ceased to exist, the protective addition lost its foundation and could not survive independently. The assessment order was therefore quashed and the appeal succeeded for the assessee. en-us Fri, 06 Oct 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68635 Protective additions cannot stand where the corresponding substantive block assessment has been quashed as time-barred, because a protective addition is dependent on an existing substantive basis. Once the substantive assessment ceased to exist, the protective addition lost its foundation and could not survive independently. The assessment order was therefore quashed and the appeal succeeded for the assessee. Case-Laws Income Tax Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68635