https://www.taxtmi.com/caselaws?id=16829 The High Court of Allahabad, in a judgment by R. K. Gulati J., ruled in favor of the assessee in a case involving the interpretation of the Income-tax Act, 1961. The Court held that when there is doubt about the liable person for assessment, parallel proceedings may be taken against multiple individuals, and alternative assessments can be made. While protective assessment is allowed, income-tax appellate authorities cannot issue protective orders. The Court emphasized that tax should be levied on the person who earned the income. As the husband's substantive assessment was upheld, the disputed income could not be upheld in the hands of the assessee. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 12 Sep 2009 13:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16829 The High Court of Allahabad, in a judgment by R. K. Gulati J., ruled in favor of the assessee in a case involving the interpretation of the Income-tax Act, 1961. The Court held that when there is doubt about the liable person for assessment, parallel proceedings may be taken against multiple individuals, and alternative assessments can be made. While protective assessment is allowed, income-tax appellate authorities cannot issue protective orders. The Court emphasized that tax should be levied on the person who earned the income. As the husband's substantive assessment was upheld, the disputed income could not be upheld in the hands of the assessee. Case-Laws Income Tax Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16829