https://www.taxtmi.com/caselaws?id=56063 The Tribunal set aside the Appellate Assistant Commissioner's order and upheld the Income-tax Officer's protective assessment. It was determined that the respondent was not a validly constituted Association of Persons (AOP) but rather part of a scheme aimed at tax evasion. The Tribunal found that the respondent, along with other entities, was formed to divert income and evade taxes, leading to the conclusion that the respondent was a non-genuine entity. The appeal was allowed, and the protective assessment by the Income-tax Officer was upheld. en-us Thu, 15 Oct 1987 00:00:00 +0530 Wed, 01 Dec 2010 14:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56063 The Tribunal set aside the Appellate Assistant Commissioner's order and upheld the Income-tax Officer's protective assessment. It was determined that the respondent was not a validly constituted Association of Persons (AOP) but rather part of a scheme aimed at tax evasion. The Tribunal found that the respondent, along with other entities, was formed to divert income and evade taxes, leading to the conclusion that the respondent was a non-genuine entity. The appeal was allowed, and the protective assessment by the Income-tax Officer was upheld. Case-Laws Income Tax Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56063