https://www.taxtmi.com/caselaws?id=294598 The Tribunal held that the CIT(A) erred in directing the Assessing Officer to sustain the addition on a protective basis. The Tribunal found that making a protective assessment at the appellate stage was impermissible, and the CIT(A) should have determined the real owner of the income in question. Consequently, the direction to tax the income on a protective basis was vacated, and the assessee's appeals were partly allowed. en-us Wed, 13 Apr 2011 00:00:00 +0530 Fri, 23 Apr 2021 16:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294598 The Tribunal held that the CIT(A) erred in directing the Assessing Officer to sustain the addition on a protective basis. The Tribunal found that making a protective assessment at the appellate stage was impermissible, and the CIT(A) should have determined the real owner of the income in question. Consequently, the direction to tax the income on a protective basis was vacated, and the assessee's appeals were partly allowed. Case-Laws Income Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294598