https://www.taxtmi.com/caselaws?id=27336 The court held that the protective assessment against Smt. Dayabai was unwarranted as the income had already been assessed in the firm's hands, leading to impermissible double assessment. The Tribunal's decision to confirm the protective assessment was deemed unjustified, following precedents from the Supreme Court and Allahabad High Court that prohibit double assessment. Consequently, the parties were instructed to bear their own costs. en-us Wed, 30 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 12:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27336 The court held that the protective assessment against Smt. Dayabai was unwarranted as the income had already been assessed in the firm's hands, leading to impermissible double assessment. The Tribunal's decision to confirm the protective assessment was deemed unjustified, following precedents from the Supreme Court and Allahabad High Court that prohibit double assessment. Consequently, the parties were instructed to bear their own costs. Case-Laws Income Tax Wed, 30 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27336