https://www.taxtmi.com/caselaws?id=56886 The ITAT allowed the appeals filed by the assessee, overturning the AAC's decision to uphold the ITO's assessments. The ITAT held that since the assessee did not challenge the HUF assessment and accepted it on a protective basis, there was no justification for adding the property income to the individual's assessment. As the ITO did not treat the HUF as an AOP, the ITAT concluded that the income from the property should not be added to the individual's income. Consequently, the ITAT deleted the additions made by the ITO in both years. en-us Thu, 27 Dec 1979 00:00:00 +0530 Tue, 07 Dec 2010 12:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56886 The ITAT allowed the appeals filed by the assessee, overturning the AAC's decision to uphold the ITO's assessments. The ITAT held that since the assessee did not challenge the HUF assessment and accepted it on a protective basis, there was no justification for adding the property income to the individual's assessment. As the ITO did not treat the HUF as an AOP, the ITAT concluded that the income from the property should not be added to the individual's income. Consequently, the ITAT deleted the additions made by the ITO in both years. Case-Laws Income Tax Thu, 27 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56886