https://www.taxtmi.com/caselaws?id=784368 The dominant issue was whether a protective addition under s. 69A could survive when the corresponding substantive addition in another assessee's case had been deleted due to invalid approval under s. 153D in assessment proceedings under s. 153A. The Tribunal held that once the substantive addition was set aside on the legal defect of invalid s. 153D approval, the foundation for the protective addition ceased, rendering it unsustainable. Consequently, the Revenue's challenge to deletion of the protective addition failed and the appeal was dismissed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 10:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784368 The dominant issue was whether a protective addition under s. 69A could survive when the corresponding substantive addition in another assessee's case had been deleted due to invalid approval under s. 153D in assessment proceedings under s. 153A. The Tribunal held that once the substantive addition was set aside on the legal defect of invalid s. 153D approval, the foundation for the protective addition ceased, rendering it unsustainable. Consequently, the Revenue's challenge to deletion of the protective addition failed and the appeal was dismissed. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784368