https://www.taxtmi.com/caselaws?id=71545 The Assessing Officer's assessments under section 158BD were deemed illegal and void ab initio as proper jurisdiction was lacking, and income was attributed to the main individual. Protective assessments for family members were canceled due to the Assessing Officer's findings. Specific income related to a Beauty Parlour was not considered undisclosed income. The Appellate Tribunal ruled in favor of the assessees, allowing the appeals. en-us Wed, 17 Feb 1999 00:00:00 +0530 Mon, 25 Apr 2011 15:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71545 The Assessing Officer's assessments under section 158BD were deemed illegal and void ab initio as proper jurisdiction was lacking, and income was attributed to the main individual. Protective assessments for family members were canceled due to the Assessing Officer's findings. Specific income related to a Beauty Parlour was not considered undisclosed income. The Appellate Tribunal ruled in favor of the assessees, allowing the appeals. Case-Laws Income Tax Wed, 17 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71545