https://www.taxtmi.com/caselaws?id=410163 The Tribunal held that a protective assessment made without a substantive assessment is not sustainable. The Assessee's appeal succeeded on this technical ground, resulting in the partial allowance of the appeal. The Tribunal emphasized that protective assessments must eventually become substantive to be enforceable, citing precedents. As a result, the Tribunal partly allowed the appeal in favor of the Assessee, without addressing the merit-based issues raised. en-us Mon, 28 Jun 2021 00:00:00 +0530 Tue, 27 Jul 2021 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410163 The Tribunal held that a protective assessment made without a substantive assessment is not sustainable. The Assessee's appeal succeeded on this technical ground, resulting in the partial allowance of the appeal. The Tribunal emphasized that protective assessments must eventually become substantive to be enforceable, citing precedents. As a result, the Tribunal partly allowed the appeal in favor of the Assessee, without addressing the merit-based issues raised. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410163