https://www.taxtmi.com/caselaws?id=406569 The tribunal allowed all twelve Miscellaneous Applications (MAs) filed by the Revenue, confirming that the Commissioner of Income-tax (Appeals) rightly dismissed the appeals as the protective assessments had no standing once the substantive assessments were confirmed. The three MAs filed by the assessee were dismissed, upholding the tribunal's earlier decision that the income of family members should be assessed in the hands of Mr. Siya Ram Gupta. en-us Thu, 15 Apr 2021 00:00:00 +0530 Fri, 16 Apr 2021 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406569 The tribunal allowed all twelve Miscellaneous Applications (MAs) filed by the Revenue, confirming that the Commissioner of Income-tax (Appeals) rightly dismissed the appeals as the protective assessments had no standing once the substantive assessments were confirmed. The three MAs filed by the assessee were dismissed, upholding the tribunal's earlier decision that the income of family members should be assessed in the hands of Mr. Siya Ram Gupta. Case-Laws Income Tax Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406569