https://www.taxtmi.com/caselaws?id=468919 Where additions arise from the same bank account and related transactions, the Tribunal held that substantive and protective assessments should be considered together because the issue in the connected proceeding was still pending. As the corresponding appeal had not yet been decided, the appellate order in the assessee's case was premature. The matter was therefore set aside for fresh adjudication by the first appellate authority after joint consideration of both proceedings, and the appeal was allowed for statistical purposes. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468919 Where additions arise from the same bank account and related transactions, the Tribunal held that substantive and protective assessments should be considered together because the issue in the connected proceeding was still pending. As the corresponding appeal had not yet been decided, the appellate order in the assessee's case was premature. The matter was therefore set aside for fresh adjudication by the first appellate authority after joint consideration of both proceedings, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468919