https://www.taxtmi.com/caselaws?id=333955 The appeal under Section 260A of the Income Tax Act, 1961, involved a dispute over the assessment of protective income. The Income Tax Appellate Tribunal's decision to set aside the protective assessment was upheld. The court determined that since the substantive assessment had already been made on the income treated as protective, no substantial question of law arose. Additionally, as the disputed amount fell below the revenue's monetary limit for disputes, the court did not address the deletion of the remaining income, leading to the dismissal of the appeal. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 28 Oct 2016 14:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333955 The appeal under Section 260A of the Income Tax Act, 1961, involved a dispute over the assessment of protective income. The Income Tax Appellate Tribunal's decision to set aside the protective assessment was upheld. The court determined that since the substantive assessment had already been made on the income treated as protective, no substantial question of law arose. Additionally, as the disputed amount fell below the revenue's monetary limit for disputes, the court did not address the deletion of the remaining income, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333955