https://www.taxtmi.com/caselaws?id=71943 The Tribunal held that protective assessments for additions are not permissible in block assessments under Chapter XIV-B of the IT Act. The AO's additions made on a protective basis were deleted, emphasizing substantive additions only. The Tribunal directed a fresh assessment strictly adhering to its order, highlighting the importance of considering original and additional evidence. The Tribunal found the ex parte order invalid due to lack of opportunity for the assessee and noted jurisdictional issues regarding notice service. Consequently, the Tribunal quashed the assessment order and allowed the assessee's appeal for proper compliance and consideration of evidence. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 07 Aug 2012 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71943 The Tribunal held that protective assessments for additions are not permissible in block assessments under Chapter XIV-B of the IT Act. The AO's additions made on a protective basis were deleted, emphasizing substantive additions only. The Tribunal directed a fresh assessment strictly adhering to its order, highlighting the importance of considering original and additional evidence. The Tribunal found the ex parte order invalid due to lack of opportunity for the assessee and noted jurisdictional issues regarding notice service. Consequently, the Tribunal quashed the assessment order and allowed the assessee's appeal for proper compliance and consideration of evidence. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71943