https://www.taxtmi.com/caselaws?id=19565 The Income-tax Appellate Tribunal ruled that additions in a protective assessment should only be made in the hands of the actual earner of income, not the assessee. They directed the substantive assessment to be conducted on the individual who truly earned the income, in this case, Shri Laxmi Chand. The Tribunal emphasized the importance of correctly identifying the earner of income for proper taxation. The Tribunal's decision to proceed with substantive assessment on the assessee and Shri Laxmi Chand was upheld, clarifying the Department's responsibility to determine the final tax liability. en-us Thu, 21 Jul 1994 00:00:00 +0530 Sat, 07 Nov 2009 10:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19565 The Income-tax Appellate Tribunal ruled that additions in a protective assessment should only be made in the hands of the actual earner of income, not the assessee. They directed the substantive assessment to be conducted on the individual who truly earned the income, in this case, Shri Laxmi Chand. The Tribunal emphasized the importance of correctly identifying the earner of income for proper taxation. The Tribunal's decision to proceed with substantive assessment on the assessee and Shri Laxmi Chand was upheld, clarifying the Department's responsibility to determine the final tax liability. Case-Laws Income Tax Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19565