https://www.taxtmi.com/caselaws?id=241908 The High Court dismissed the appeal under Section 260-A of the Income Tax Act, 1961, against the Tribunal's order. The Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, emphasizing the significance of proper service in legal proceedings. It was determined that the protective assessment on the respondent was invalid as the substantive assessment had been completed for another entity. The Court concluded that no interference was necessary, affirming the orders of the lower authorities. en-us Mon, 29 Oct 2012 00:00:00 +0530 Fri, 03 Jan 2014 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241908 The High Court dismissed the appeal under Section 260-A of the Income Tax Act, 1961, against the Tribunal's order. The Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, emphasizing the significance of proper service in legal proceedings. It was determined that the protective assessment on the respondent was invalid as the substantive assessment had been completed for another entity. The Court concluded that no interference was necessary, affirming the orders of the lower authorities. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241908