https://www.taxtmi.com/caselaws?id=252014 The High Court rejected the reference application challenging the ITAT's decision related to the assessment year 1986-87. The court upheld the ITAT's deletion of additions made by the Assessing Officer in the case of the assessee, emphasizing that similar additions were confirmed in related cases. The court highlighted the concept of protective assessments and ruled that duplicative additions based on the same documents in multiple hands are not justified. The court concluded that the additions in the case of the assessee were not warranted, affirming the ITAT's decision and rejecting the reference application for lacking any legal question. en-us Wed, 17 Sep 2014 00:00:00 +0530 Wed, 08 Oct 2014 08:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252014 The High Court rejected the reference application challenging the ITAT's decision related to the assessment year 1986-87. The court upheld the ITAT's deletion of additions made by the Assessing Officer in the case of the assessee, emphasizing that similar additions were confirmed in related cases. The court highlighted the concept of protective assessments and ruled that duplicative additions based on the same documents in multiple hands are not justified. The court concluded that the additions in the case of the assessee were not warranted, affirming the ITAT's decision and rejecting the reference application for lacking any legal question. Case-Laws Income Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252014