https://www.taxtmi.com/caselaws?id=180301 The Tribunal upheld the CIT (A)'s decision to delete protective additions in the assessee's hands, emphasizing that the issue should be examined substantively in the hands of another party. The assessing officer was found to be outside his domain in initiating action against the assessee, as no incriminating documents were seized. The Tribunal dismissed the Revenue's appeals for all assessment years under challenge. en-us Fri, 11 Feb 2011 00:00:00 +0530 Mon, 21 Mar 2016 10:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180301 The Tribunal upheld the CIT (A)'s decision to delete protective additions in the assessee's hands, emphasizing that the issue should be examined substantively in the hands of another party. The assessing officer was found to be outside his domain in initiating action against the assessee, as no incriminating documents were seized. The Tribunal dismissed the Revenue's appeals for all assessment years under challenge. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180301